Tax Authorities Intensify RTV Fee Collection: Payment Priorities Explained

In 2026, Polish tax offices are aggressively collecting unpaid RTV broadcasting fees, with record single-case enforcement reaching 137,000 PLN as the government prioritizes interest and administrative costs over principal balances.

Record Enforcement Actions

In 2026, tax authorities demonstrated high effectiveness in recovering overdue RTV fees. In the West Pomeranian Voivodeship, a single enforcement action reached 137,000 PLN. These consequences extend beyond simple fines, encompassing interest, administrative costs, and potential foreclosure.

Payment Allocation Hierarchy

Contrary to common belief, voluntary payments for overdue fees are not applied to the principal debt first. Authorities prioritize collecting administrative reminder costs and interest on arrears, leaving the remaining balance to cover the actual subscription fees.

Upcoming Fee and Penalty Hikes

From January 1, 2027, monthly RTV fees will increase to 10.80 PLN for radio and 34.50 PLN for television. Consequently, penalties for unregistered receivers—set at 30 times the monthly fee—will rise, exceeding 1,000 PLN.

Inspection Rights and Procedures

Poczta Polska employees may perform checks to verify receiver registration. However, property owners are under no legal obligation to grant inspectors entry, and refusal to admit an official does not constitute a punishable offense.

Streaming and Liability

Owning a television used exclusively for streaming platforms like Netflix or YouTube does not exempt users from the RTV fee obligation if the device is technically capable of receiving broadcast television signals.

Status of Future Legislation

While bill UC130 proposes abolishing the RTV fee by 2027 in favor of direct state budget funding for public media, these changes remain in the planning stage. Until new legislation is enacted, current registration and payment requirements remain in full effect.