Gambling tax is paid by providers of gambling services, excluding promotional lotteries, operating under a licence or authorisation, providers of gambling services subject to a state monopoly and participants in poker tournaments organised by entities licensed to operate a casino.
The tax is also paid by public benefit organisations providing gambling services and organisational units without legal personality constituting businesses to be inherited (in situations described in relevant provisions).
Licences and authorisations granted as well as notifications of the provision of gambling services specify how long such services will be provided.
The gambling tax becomes chargeable on the date on which gambling services begin to be provided. If this date cannot be determined, the date on which the competent tax authority establishes that gambling services are provided or a transaction subject to the gambling tax was carried out is considered the date on which the tax becomes chargeable.
Taxable persons, excluding taxable persons participating in poker games played in a tournament format, must, without being requested to do so, submit tax returns for the gambling tax to the competent head of the revenue office as well as calculate and pay this tax to the account of the competent revenue office, on a monthly basis, by the 10th day of the month following the month to which a tax return relates.
Taxable persons organising lotteries must pre-calculate and pre-pay the gambling tax, on a daily basis, within 10 days from the date of the draw.
POG-5 tax returns, together with relevant annexes, are used to account for the gambling tax.
Entities organising poker tournaments must, as taxpayers, submit tax returns for the gambling tax to the competent head of the revenue office as well as calculate, withhold and pay this tax to the account of the competent revenue office, on a monthly basis, by the 20th day of the month following the month to which a tax return relates. POG-P tax returns are used for this purpose.
Providers of gambling services must keep books, records, registers and other documents required by the implementing acts to the Gambling Act. Moreover, by the 21st day of the month following each calendar quarter, these entities must submit to the minister responsible for public finance or the director of the regional revenue administration office competent to grant authorisations economic and financial data relating to their business activities (IGH-1 form, together with annex IGH/1A if more than one gambling establishment is operated) or submit information on their operations at the request of the minister responsible for public finance.
Both the rate of the gambling tax and the taxable amount depend on the type of gambling services provided (defined in detail in relevant provisions).