How to organize lotteries legally in Poland?

Last updated: 12.05.2025

Lotteries may be held with a license or upon notification.

With regard to a promotional lottery, there is no doubt as to the choice of the form of authorization, as obtaining a license is required regardless of the number of prizes, their value or the duration of the lottery.

It is different with regard to a raffle lottery, as in this case the situation is more complex. In some cases a license is required and sometimes a notification. The choice of the appropriate form depends on the value of the prizes that can be won in a raffle lottery and the entity organizing the lottery.

What is the difference? Notification of the organization of a lottery requires the submission of fewer required documents, and the procedure itself is far less complicated. The purpose of the notification consists not only in the notification of the organization of a lottery, but mainly in the approval of the rules of this game by the authority of the competent head of the customs and tax office. The rules and regulations are one of the many (albeit the most important) attachments to the notification.

The reference point is the annual value of the base amount (an amount equal to the amount of the average monthly remuneration in the enterprise sector, in the second quarter of the previous year, announced in the announcement of the President of Statistics Poland; in 2024 the base amount is PLN 7364.30, about 1713 EURO). When the value of the awards is less than the annual value of the base amount, it is sufficient to make a notification.

Notification of the organization of a lottery is also required when:

the jackpot is higher than the base amount but does not exceed 15 times this amount (in 2024 – PLN 110,464.50, about 25.689,72 EURO), but the game is organized by a public benefit organization (e.g. an association or foundation operating for non-profit purposes).

It is worth remembering that public benefit organizations are not allowed to organize lotteries based on applications exceeding thirty times the base amount during the calendar year (in 2024 – PLN 220,929.00, about 51.379,43 EURO).

In all other cases, a license must be applied for.

How do I obtain a license to conduct a promotional lottery and a raffle lottery?

The gambling legislation sets out the procedure paths very precisely. Both for a promotional lottery and a raffle lottery.

To which authority do I apply for a license?

Permission to organise a promotional lottery and a fancy dress lottery is granted:

• the locally competent director of the tax administration chamber (if the lottery is limited, e.g. to only a few towns in one province),
• competent according to the applicant’s place of residence or registered office, or the seat of the branch of the foreign entrepreneur, or the principal place of business activity of the representative (if the lottery is conducted on the territory of, for example, several cities or voivodeships in Poland).
• Director of the Warsaw Chamber of Fiscal Administration, when the applicant is an entity that does not have its registered office or place of residence in the territory of the Republic of Poland and when the local jurisdiction of the authority cannot be determined.

On the other hand, the competent authority for declaring a fantasy lottery is the head of the customs and tax office.

If a lottery draw is organized within the jurisdiction of several authorities (e.g. the lottery draw will take place within the territory of several provinces), the notification should be sent to the head of the customs and tax office competent according to the place of residence or the seat of the applicant or the seat of the branch of the foreign entrepreneur.

In other cases, where the applicant does not have a registered office or place of residence in the territory of the Republic of Poland and where the local jurisdiction of the authority cannot be determined, the competent authority is the Head of the Mazovian Fiscal Office in Warsaw.

What is the procedure for obtaining a license to organize a promotional lottery and a raffle lottery and how long does it take?

In the case of both a promotional lottery and a phantom lottery, the scheme of action is similar. The tax administration authorities within two months of receiving the application verify the documents submitted and the consequences either:

• issue a decision to authorize the organization of a promotional lottery or a decision to approve the rules and regulations of a lottery, or
• call for the application to be completed or for clarifications to be provided, which will most often amount to an extension of the deadline for processing the application.

It is worth remembering that an application to create a permission to organize a promotional lottery should be submitted no later than 2 months before the planned start of the lottery, while a raffle lottery should be submitted 30 days before the planned start.

If you have any questions during the application process, please do not hesitate to reach out for assistance.

How long are the permits granted valid?

A license to organize a promotional lottery and a fantasy lottery shall be granted for the duration of the lottery or game, but for no longer than 2 years from the date it is received.

What must an application for a permit to organize a promotional lottery contain and what documents must be attached to it?

The Gambling Act provides for the following necessary elements of an application:

1. the name and legal status of the applicant entity, in the case of commercial companies also the number in the National Court Register, and in the case of a foreign entrepreneur operating through a branch, the number in the National Court Register of that branch;
2. personal data (names, surnames, citizenship, place of residence, type and series and number of the identity document) of the persons managing the entity and representing the applicant entity;
3. identify the area where the lottery is planned to be held;
4. specifying the time when the lottery is planned to be held;
5. bank guarantees of prize payments;
6. draft lottery regulations;
7. documents confirming the legality of the sources of funds intended for the organization of the lottery;
8. up-to-date certificates of no arrears in the payment of taxes constituting income to the state budget, customs duties and social security and health insurance contributions.

What must an application for a license to organize a raffle lottery and what documents must be attached to it?

An application for a permit to organize a licensed raffle lottery shall include:

1. identifying the type of game;
2. the name and legal status of the applicant entity, in the case of commercial companies also the number in the National Court Register, and in the case of a foreign entrepreneur operating through a branch, the number in the National Court Register of that branch;
3. personal details (names, surnames, citizenship, place of residence, type and series and number of identity document, educational and professional background) of the persons managing the body and representing the applicant;
4. identify the area where the game is planned to be played;
5. specifying the time at which the game is planned;
6. a precise designation of the purpose for which the proceeds of the game being played are to be used;
7. determine the planned volume of sales of tickets or cartons;
8. guarantees of solvency of awards;
9. draft rules of the lottery;
10. documents confirming the legality of the sources of the share capital, funds or other assets intended for the organization of a lottery or a fantasy bingo game, in particular:
    • a certificate of the competent head of the tax office on the coverage of the share capital by the disclosed sources of income – in the case of a shareholder (partner) being a natural person, representing at least 10% of the share capital of the company, if the entity submitting the application is a commercial company,
    • financial statements drawn up in the manner prescribed by separate regulations – in the case of a shareholder (partner) who is a legal person, if the applicant entity is a commercial company,
    • a certificate of the competent head of the tax office on the coverage of funds or other property intended for the organization of a lottery or a lottery game from disclosed sources of income – in cases other than those indicated in points (a) and (b);
11. up-to-date certificates of no arrears in the payment of taxes constituting income to the state budget, customs duties and social security and health insurance contributions;
12. an expert’s report on the lottery tickets, other evidence of participation in the game or the cartons, confirming that they have been tampered with and that the result of the game has been read prematurely, in particular that the protective ink has been opened or scratched off and closed or reapplied without damaging the structure of the paper;
13. current certificates that the natural persons managing the entity and representing the applicant entity have not been convicted of a willful criminal offense or a willful fiscal offense.

Note the importance of providing clear and accurate information in the application.

What documents should I attach to the notification for a raffle lottery?

The application must include:

1. identifying the type of game;
2. the name and legal status of the applicant entity, in the case of commercial companies also the number in the National Court Register, and in the case of a foreign entrepreneur operating through a branch, the number in the National Court Register of that branch;
3. identify the area where the game is planned to be played;
4. specifying the time at which the game is planned;
5. a precise designation of the purpose for which the proceeds of the game being played are to be used;
6. determine the planned volume of sales of tickets or cartons
7. personal data (name, surname, citizenship, domicile, type and series and number of the identity document) of the persons managing the entity and representing the notifying entity;
8. liability for solvency of awards;
9. draft rules of the game;
10. a statement of the legality of the sources of the share capital, funds or other assets for the purpose of organizing a lottery or a bingo game;
11. a declaration of no arrears in payment of taxes constituting income to the state budget, customs duties and social security and health insurance contributions;
12. a specimen of a ticket, other proof of participation in the game, or a cardboard box;
13. a declaration by the natural persons managing the entity and representing the notifying entity that they have not been convicted of a willful criminal offense or a willful fiscal offense;
14. a declaration by the supervisor and the person directly conducting that game that he or she is aware of the provisions of the Act relating to lotteries.

Businesses are required to obtain the necessary licensing or endorsements to operate as lottery retailers.

How much does it cost to apply for or obtain a license to hold a lottery?

There is no cost involved in declaring a fancy dress lottery. It is considered that, since all proceeds go to a socially useful purpose, public authorities should not charge organizers additional fees.

Differently in the case of obtaining a permit to organize a fantasy lottery, in this case the cost of organizing it is the equivalent of the base amount, i.e. PLN 7364.30 (about 1713 EURO). Applicants must pay this fee when applying for the permit, typically through electronic payment methods such as bank accounts or credit cards.

Additionally, it is crucial to comply with state lottery regulations to ensure proper licensing and adherence to legal stipulations.

Practical remarks related to organizing a lottery:

There are a number of obligations associated with the organization of gambling games. For the organization of lotteries, the following two are particularly relevant, which are closely related:

• an order to have knowledge of the provisions of the Gambling Act (order to complete training) and
• an order to register the drawing device (if we intend to use it in selecting lottery winners).

The training topics relate to gambling regulations and the rules and regulations of the games to the extent necessary to carry out activities related to the supervision and operation of the games. This requirement is addressed to:

• persons exercising functions or positions related to the supervision of gambling, in particular branch managers, gaming centers and their deputies, managers and their deputies, and persons supervising raffle lotteries, promotional lotteries and audiotele lotteries, and
• persons directly operating gambling games dealers, as well as operators, draw machines and gaming machines.

How do you prove that training has been provided? A certificate from the training provider stating that the course has been attended is sufficient.

So who do you turn to? There is no public register that brings together training bodies.

This is not a problem, as our law firm provides training in the organization and supervision of lotteries.

The team authorized to conduct the training consists of:

• barrister at law (Managing Partner) Piotr Putyra,
• barrister at law Michał Puk
• attorney at law PhD Marcin Waszak is certified to conduct training courses. In addition, Marcin Waszak has defended his doctoral dissertation on gambling law.

Rules for the prize draw

The drawing of lottery tickets can be done in two ways. The first is by manual means (in which case it should be stated in the lottery regulations how the winners are to be selected by means of the random draw method) e.g. in an urn or similar container. The second way is through the use of a drawing device.

What is a somewhat enigmatic sounding drawing device? The Gambling Act provides a fairly general definition, indicating that the device is: „a device used to determine the results of a game in cash lotteries, audiotex lotteries, draw-based games, promotional lotteries and fantasy lotteries„.

The device can be, for example, a computer using appropriate software. An example of a rather unusual drawing device was echoed in the industry: a concrete mixer. The popular wheel of fortune or roulette is also considered a drawing device.

In order to organize a lottery legally, it is required that the drawing device is registered prior to the organization of the lottery, but only after obtaining a permit to carry out a fantasy lottery or an administrative decision approving gambling regulations (i.e. after notification of the organization of a fantasy lottery).

The notification shall be made on an official form, which must be accompanied, i.a., by either the original or a copy of the opinion of the testing unit (a testing institution that is independent but accredited to the Minister of Finance, which deals with the technical assessment of gaming machines and machines with regard to compliance with the requirements prescribed by law).

This means that additional time must be set aside to hand over, for example, a laptop with software (application) to an examination institution, which will determine whether the technical conditions for the safe conduct of the lottery have been met. Obtaining an opinion is just as important as having a permit or administrative decision.

An application for the registration of a drawing device must be submitted to the competent head of the customs and tax office, in accordance with the procedure described in the Ordinance of the Minister of Development and Finance of 8 June 2017, on drawing devices, gaming devices and gaming machines, securing information concerning the lottery being organized and obtaining, calculating and paying out winnings (Journal of Laws 2021 item 16).

The device registration is valid for a period of six years.

How much does it cost to register a drawing device?

Registration of the drawing device is associated with the payment of a fee, the amount of which is set at 50% of the base fee, i.e. PLN 3682.15.

Why is the draw device so important?

In practice, relatively few lottery operators choose to opt for manual draws (mainly due to the number of entries, the need to print tickets, etc.), so it seems more convenient and quicker to use this type of equipment.

The use of draw devices is taken very seriously, as registration involves sealing them, assigning a special number and an order to inform the head of the customs and revenue office about them:

• exploitation,
• displacement,
• suspended or withdrawn from service,
• destruction or theft of the device.

Administrative and criminal liability

Organizing a lottery in contravention of the regulations dedicated to the draw device is punishable by a fine of:

• PLN 200,000 in the case of a promotional lottery and a fantasy lottery organized on the basis of a permit,
• PLN 10,000 in the case of a fantasy lottery organized on the basis of an application.

In addition, anyone organizing gambling games in contravention of the Gambling Act faces liability under Article 107 § 1 of the Fiscal Penal Code, which is punishable by a fine, restriction of liberty or imprisonment for up to three years.

What about after the winners are selected?

Within 30 days after the end of the raffle lottery, it must be sent to the director of the tax administration chamber:

• a list of winnings paid or spent and their value,
• a statement of the number of registered winnings certificates issued and cancelled, including the numbers and series of certificates, the amounts won and the dates on which the certificates were issued.

On the other hand, after the end of a fanfare lottery, a report on the completion of the game should be submitted to the head of the customs and tax office or the director of the tax administration chamber. In the report, first of all, information on the purpose of the income from the lottery should be included.

What mistakes do lottery organizers make?

The annual report on the implementation of the Gambling Act shows that the mistakes spotted by the tax administration authorities during inspections of entities organizing promotional and raffle lotteries in 2022 concerned:

• holding a lottery without a permit or approved regulations,
• lack of the required written training certificate,
• notifying, after the deadline, the competent head of the customs and tax office of changes in the data contained in the declaration or in the annexes,
• unreliably keeping records of winnings paid (spent),
• lack of required records,
• to entrust another entity to carry out activities related to the organization of the lottery.
• failure to report the destruction of tickets and other evidence of participation in the game,
• failure to notify or failure to timely notify changes to the regulations,
• failure to settle the lottery,
• non-compliance of the number of tickets and the value of the prizes with the regulations,
• the value of the prizes below the value of the ticket,
• changes in the amount of awards in relation to the approved regulations.

Source: Information on the execution of the Gambling Act in 2022, p. 23.

FAQ – Lotteries Organization and Licensing in Poland