Polish platform Roksa generated 56 million złoty in revenue, raising questions over tax payments amid criminal charges.
Roksa Revenue and Tax Questions
In November 2021, nearly 50 officers raided the company managing the portal, seizing financial documents and computer equipment while detaining 11 individuals. Two brothers were charged with leading an organized criminal group; others faced charges of participation and pimping under Article 204 of the Penal Code, profiting from facilitating prostitution.
The prosecutor’s office stated the service generated at least 56 million złoty in revenue during its operation. Formally operating as an internet services provider selling access to ads and charging for publication/promotion, its accounting records were secured. However, it is unknown if or to what extent the company paid VAT on advertising services and CIT on profits.
Legal Distinction: Criminal vs. Tax Liability
Legally, the distinction between criminal liability for pimping and tax liability is crucial. If the company issued invoices for “advertising services” and settled the due tax, it could formally function like any other ad portal. However, maintaining accounting records does not guarantee correct tax filings, requiring separate investigations by tax authorities.
Poland’s Prostitution Tax Loophole
The core issue predates Roksa. Polish tax law effectively excludes classic prostitution from income tax. Under Article 2(1)(4) of the PIT Act, the law does not apply to income from activities that cannot be the subject of legally enforceable contracts. Since sexual services cannot be legally claimed in court as contractual claims, this income is exempt from PIT, a stance confirmed by the National Tax Information Director.
Sex workers must prove the origin of funds during inspections; otherwise, authorities may classify them as undisclosed income, subjecting them to a punitive tax rate. This creates a situation where the state penalizes pimping but does not tax prostitution itself.
Online Services: OnlyFans and Tax Obligations
Tax authorities differentiate between classic prostitution and online services like video transmissions or platforms such as OnlyFans. The absence of physical contact allows such acts to be the subject of valid civil contracts. Paradoxically, individuals earning from erotic online content must file PIT, pay VAT in some cases, run a business, and keep income records, while direct sexual service income remains outside the income tax system.
The Gray Zone and Billion-Dollar Market
Roksa was one element of a much larger market. The Senate Analysis Office estimated annual turnover in Poland’s sexual services sector at 2–3 billion złoty, with potential tax revenue of around 130 million zł yearly. Roksa’s 56 million złoty revenue represents only part of this ecosystem, with significant funds circulating outside the formal tax system due to the PIT exemption for prostitution.
Closing the service did not eliminate the market; new platforms on foreign domains quickly emerged, decentralizing the market and complicating control for both law enforcement and tax authorities.
Criminal Charges over Tax Offenses
Roksa charges were based on Article 204 of the Penal Code (pimping), which is procedurally easier to prove than potential tax crimes. Tax charges would require demonstrating specific VAT or CIT irregularities. If the company formally sold “advertising services” and issued invoices, a defense could argue it operated within legal economic boundaries.
This separation—penalizing intermediaries while not taxing the prostitution itself—creates legal inconsistency. The state acts repressively against platforms but lacks clear fiscal rules for the industry.
Parliamentary Petition Stalled
In 2025, the Sejm Petitions Committee considered a proposal to comprehensively regulate sexual services, including taxing and insuring them, to eliminate the tax gray zone. The Police Headquarters opposed it, citing risks of exploitation by criminal groups. The issue was forwarded to thematic committees but did not lead to legislative changes.
The situation remains unchanged: classic prostitution is legal but untaxed in Poland; pimping is criminal; online activities are taxable. Against this backdrop, Roksa’s 56 million złoty revenue symbolizes a systemic loophole—massive funds circulating at the intersection of criminal and tax law, with no clear answer on how much reached the state budget.
