Trading in excise goods has long been one of the most strictly controlled areas of business activity. The legislator places particular emphasis on the correct labelling of goods with excise stamps, treating them not only as a technical element but primarily as an instrument for protecting the fiscal interest of the state. Failure to comply with these obligations may result in criminal fiscal liability under Art. 66 of the Polish Fiscal Penal Code.
A Split Offence – Crime or Misdemeanor?
This provision penalizes so-called incorrect labelling of excise goods and constitutes a “split offence.” This means that, depending on the severity of the violation, the same act may be classified either as a fiscal crime or, in the case of a minor offence, as a fiscal misdemeanor. The distinguishing criterion is not merely the value of the goods but the overall circumstances of the case, including the degree of social harm caused by the act.
Purpose of the Provision – Protecting Fiscal Interests
The main objective of Art. 66 is to protect property and the fiscal interest of the State Treasury. In practice, it aims to ensure the accuracy and reliability of excise stamps, which serve as evidentiary and control instruments within the excise tax collection system. The provision is intended to prevent situations where excise stamps cease to perform their function, and the circulation of excise goods escapes effective control by tax authorities.
What Constitutes Incorrect Labelling of Excise Goods?
From an objective standpoint, the legislator distinguishes two alternative conduct patterns. The first is the improper labelling of excise goods with excise stamps, and the second is the use of inappropriate stamps. In practice, this includes the use of damaged, destroyed, counterfeit, altered, invalid stamps, or stamps not intended for the particular type of product. Importantly, for criminal fiscal liability to arise, the mere incorrect labelling is sufficient. The further conduct of the perpetrator, their intentions, or the actual placing of goods on the market is irrelevant.
Formal Offence –- Liability Independent of Outcome
The offence under Art. 66 is formal in nature and is based on the concept of abstract endangerment. This means that demonstrating an actual loss of excise tax is not necessary. The mere breach of excise labelling obligations is enough to assign liability. In practice, the motivation for such acts is often the desire to avoid taxation, although from the perspective of criminal fiscal liability, this is not decisive.
Who Can Be Held Responsible?
The prohibited acts described in Art. 66 are of a general nature, meaning that any person can be a perpetrator. Contrary to some opinions in the doctrine, these are not individual offences. In practice, however, liability most often applies to those involved in the production, import, storage, or trade of excise goods, although the provision does not limit the circle of potential offenders. Subjectively, the act can only be committed intentionally, either with direct or eventual intent.
Criminal Sanctions in 2026 – Fines, Measures, and Business Restrictions
Sanctions for incorrect labelling of excise goods are severe, particularly when the act is classified as a fiscal crime. Under Art. 66 § 1, the offender faces a fine calculated in daily rates, up to 720 daily rates. As of January 1, 2026, the minimum daily rate is 160.20 PLN, and the maximum is 64,080 PLN. This means that the maximum possible fine for a fiscal crime can reach 46,137,600 PLN, a sum that can seriously threaten the financial stability of even large businesses.
If the act is deemed a fiscal misdemeanor (Art. 66 § 2), the fine is fixed in monetary terms. In 2026, a court-imposed fine ranges from 480.60 PLN to 96,120 PLN, while a fine imposed by tax or customs authorities can reach up to 24,030 PLN. The threshold distinguishing a misdemeanor from a fiscal crime has also been raised and now stands at 24,030 PLN.
Regardless of the primary penalty, a court may impose additional measures, particularly confiscation of items. In the case of a fiscal crime, a court may also issue a prohibition on conducting specific business activities. It is important to note that in cases under Art. 66, there are often opportunities to mitigate liability, such as through voluntary disclosure, acceptance of liability, or conditional suspension of proceedings. Early action and an appropriate procedural strategy can be critical for the entrepreneur’s future.
The Importance of Proper Excise Labelling
In an environment of increasing customs and tax inspections, proper labelling of excise goods is no longer merely a formal requirement; it has become a key element of managing legal and fiscal risk. Even seemingly minor breaches can lead to significant financial and criminal consequences.