The sale of alcoholic beverages for consumption on or off the premises may be conducted only on the basis of a permit issued by the head of the municipality (mayor, city president), competent for the location of the point of sale.

Permits are issued by the permitting authority after obtaining a positive opinion of the municipal commission for solving alcohol problems on the compliance of the location of the point of sale with the resolutions of the municipal council.

The permit is issued on the basis of a written application of the entrepreneur.

The application for a permit must be accompanied by the following documents:

a document confirming the legal title of the applicant to the premises constituting the point of sale of alcoholic beverages,
written consent of the owner, user, manager or administrator of the building, if the point of sale will be located in a multi-family residential building,
the decision of the appropriate state sanitary inspector on the approval of the establishment, as referred to in Article 65 paragraph 1 item 2 of the Act of August 25, 2006 on food and nutrition safety (Journal of Laws of 2015, item 594).

Fees for permits to sell alcoholic beverages:

The annual fee for entrepreneurs starting a business selling alcoholic beverages is:

PLN 525 for the sale of alcoholic beverages containing up to 4.5% alcohol and beer,
PLN 525 for the sale of beverages containing more than 4.5% to 18% alcohol (except beer),
PLN 2,100 for the sale of beverages containing more than 18% alcohol.

Entrepreneur selling alcoholic beverages at a point of sale where the annual gross sales value in the previous year exceeded:

PLN 37,500 for alcoholic beverages with up to 4.5% alcohol content and beer – pays a fee of 1.4% of the total value of such beverages in the previous year,
PLN 37,500 for alcoholic beverages with alcohol content of more than 4.5% to 18% (excluding beer) – pays a fee in the amount of 1.4% of the total value of sales of these beverages in the previous year,
PLN 77,000 for alcoholic beverages with alcohol content above 18% – pays a fee in the amount of 2.7% of the total value of sales of these beverages in the previous year.

Entrepreneurs selling alcoholic beverages in the previous year are obliged to submit, by January 31, a written statement on the value of sales of particular types of alcoholic beverages at the point of sale in the previous year.

The fee is paid to the municipality’s account in each calendar year covered by the permit in three equal installments by January 31, May 31 and September 30 of the calendar year.

In the year of acquisition of the permit or loss of its validity, the fee shall be paid in the amount proportional to the period of validity of the permit.

The permit shall expire in the event of:

liquidation of the point of sale;
expiration of the term of validity of the permit;
change in the type of activity of the point of sale;
change in the composition of the partners of a civil partnership;
failure to submit a statement on the value of sales of particular types of alcoholic beverages in the preceding year by January 31, or failure to pay the fee in the statutory amounts and time limits;
failure to comply with the obligation within the deadlines (Article 18 paragraph 12 item 5 of the aforementioned Act):

(a) to submit the statement referred to in Article 111, paragraph 4, or.
(b) to make the payment in the amount specified in Article 111(2) and (5).

In the case referred to in Article 18(12)(5)(a), the permit shall expire 30 days from the date of expiration of the deadline for fulfillment of the obligation to make the statement referred to in Article 111(4), if the entrepreneur, within 30 days from the date of expiration of the deadline to perform the action referred to in paragraph 12(5)(a), fails to make the statement along with simultaneous payment of an additional fee of 30% of the fee specified in Article 111(2).
In the case referred to in Article 18 paragraph 12 item 5 letter b, the permit shall expire 30 days from the date of expiration of the deadline to make the payment of the fee specified in Article 111 paragraph 2 and 5, if the entrepreneur, within 30 days from the date of expiration of the deadline to make the activity specified in paragraph 12 item 5 letter b, does not pay the installment of the fee specified in Article 111 paragraph 2 or 5, increased by 30% of that fee.

The permit for the sale of alcoholic beverages shall be revoked by the permitting authority in the event of:

failure to comply with the terms and conditions of sale of alcoholic beverages specified in the Act, and in particular:
– selling and serving alcoholic beverages to minors, intoxicated persons, on credit or on pledge;
– the sale, serving and consumption of beverages containing more than 18% alcohol in training centers;
– the sale and serving of beverages containing more than 18% alcohol in rest homes;
failure to comply with the terms and conditions of sale of alcoholic beverages specified in the law;
Repeated disruption of public order in connection with the sale of alcoholic beverages by a given point of sale at least twice in a period of 6 months, at the point of sale or in the immediate vicinity, when conducting