Customs and Tax Inspections of Gambling Operators in Poland: How to Prepare

Licensed gambling operators in Poland are supervised by the National Revenue Administration (KAS), which combines tax, customs and gambling enforcement in one body. Inspections are a normal part of holding a permit, and how an operator handles them shapes its relationship with the regulator for years. Here is what an inspection involves and how to prepare.

Legal basis and types of inspection

KAS conducts customs and tax inspections under the Act on the National Revenue Administration, covering compliance with the Gambling Act, the correctness of gambling tax settlements and other fiscal obligations. Inspections may be scheduled or unannounced, and officers have the power to enter premises, access IT systems, request documents and interview staff. Separate proceedings can be initiated for tax assessment and for administrative penalties.

Scope

A typical gambling inspection examines whether the operator organises games in accordance with the permit and approved rules, whether the archiving device records all required data and matches the operator’s declarations, whether the responsible-gambling regulations and age verification are implemented, whether advertising complies with the Act and whether tax has been calculated and paid correctly. AML compliance can also be reviewed, in coordination with the financial intelligence unit.

Access to systems and data

Inspectors are entitled to access the archiving device and to obtain extracts of betting data. Discrepancies between archived data and tax declarations are the most serious findings, since they can lead to tax assessments, penalties and questions about the integrity of the permit. Operators should ensure the archiving solution is complete, tamper-proof and reconcilable with financial records before any inspection.

Rights and obligations of the operator

The operator must cooperate, provide access and documents, and may be required to provide explanations. It also has rights: to be informed of the scope of the inspection, to be represented, to receive the inspection protocol and to submit reservations and explanations within a set period. Findings can be challenged in subsequent proceedings and, ultimately, before the administrative courts.

Common findings

Recurring issues include incomplete archiving, differences in the treatment of bonuses and free bets for tax purposes, errors in withholding tax on winnings, gaps in age verification, non-compliant advertising and late notifications of changes in management or shareholding.

Preparation checklist

Maintain a permit compliance file with all approvals, rules and notifications; reconcile archived data with tax declarations monthly; document responsible-gambling interventions; review advertising against the Act before publication; designate a responsible person to manage inspections; and rehearse the process with legal counsel.

Our disputes and enforcement team supports operators during inspections and represents them in subsequent tax and administrative proceedings.