Under Polish law, prosecuting foreign online casinos operating illegally is, in practice, very difficult, while the additional risk of fiscal-criminal liability for players themselves remains a significant issue. The structure of Article 107 of the Polish Penal Fiscal Code results in many victims refraining from reporting fraud, which prevents effective prosecution of those supporting the illegal market, such as payment intermediaries or advertisers. A potential solution could involve amending the law to protect defrauded players and strengthening international cooperation in combating the online gambling black market.