Taxes in Europe Database v2
Act of 19 November 2009 on gambling games (Journal of Laws of 2015, item 612)
Territory of Poland
Natural persons, legal entities or non-legal entities running the activity in the scope of games under the licence or permit granted thereto, the entities organizing games within the State monopoly and poker tournament participants.
Promotion lotteries are exempted from the gaming tax.
compute, collect and pay the gaming tax into the account of the competent Customs Chamber – for the gaming tax being poker games organised as poker tournaments – monthly, by the 20th day of the month following the month, the tax settlement concerns.
The Head of Customs Chamber