Charity Lotteries, Raffles and Bingo in Poland: The Simplified Permits Explained

Not all gambling in Poland is commercial. Foundations, associations, schools and community groups regularly run raffles and bingo to raise money, and the Gambling Act provides a simplified regime for them. The regime is lighter than commercial licensing but it is not optional, and organisers who skip it face the same enforcement as anyone else. Here is how it works.

The categories

The Act distinguishes raffle lotteries, in which participants buy tickets and prizes are exclusively in kind, and raffle bingo, in which participants buy bingo cards and win in-kind prizes. Both must be organised for a socially useful purpose, in particular charitable, and the entire proceeds after costs must be allocated to that purpose. Cash prizes are not permitted in these formats.

Notification or permit

Small raffle lotteries and raffle bingo, where the value of the prize pool does not exceed a statutory threshold linked to the base amount announced annually, can be organised on notification to the head of the competent customs and tax office, at least thirty days before the event. Above the threshold, a permit from the director of the tax administration chamber is required, with a more detailed application and a fee. The organiser must be a legal person or an organisational unit with legal capacity, such as a foundation, association or school.

Rules of the game

Every raffle lottery or bingo must have written rules describing the organiser, the purpose, the number and price of tickets, the prizes, the draw procedure and the complaints process. Tickets must be printed and numbered, and the draw must be supervised by a person or committee named in the rules. Advertising is permitted within the general rules of the Act.

Reporting and accounts

After the event the organiser must submit a report to the authority showing the proceeds, the costs and the allocation of the net amount to the stated purpose. Records must be retained and can be inspected. Misallocation of proceeds is treated seriously and can lead to penalties and refusal of future permits.

Tax

Raffle lotteries and raffle bingo are subject to gambling tax on the value of tickets sold, at a rate set by the Act, though small events under notification benefit from simplified treatment. Prizes in kind above the personal income tax exemption threshold are subject to withholding, which is rarely relevant for typical charity events.

Common pitfalls

Offering cash prizes, selling tickets before the notification period has elapsed, changing prizes after the rules are filed, and using proceeds for purposes other than those stated are the most frequent errors. Corporate events and employee raffles are a separate question and often fall under promotional lottery rules instead.

Our licensing practice assists foundations, associations and corporate organisers with notifications, permits and rules for charitable gambling events.