In Poland, court to examine fuel fraud with fictitious invoices worth 1.3 billion zlotys: defendants face up to 15 years
One of the largest Polish cases of illegal fuel trade has finally got a venue for the trial. The Court of Appeal in Katowice ruled that the case of the alleged international criminal group will be considered by the District Court of Katowice.
The investigation concerns a scheme that, according to the prosecution, operated in 2011–2016 in Poland, Germany, the Czech Republic and other EU countries. Nearly 11.9 thousand invoices worth over 1.29 billion zlotys were supposed to create the appearance of fuel transactions that did not occur in the form indicated in the documents.
It is important to distinguish between two figures: 1.29 billion zlotys is the value of operations reflected in the disputed documents, not direct damage to the state. Polish law enforcement estimates possible tax revenue losses at about 300 million zlotys.
Why the court was determined only now
The indictment in this episode was sent by the prosecutor's office to the court back at the end of 2025. Initially, the materials were sent to the District Court of Sosnowiec.
However, judges in Sosnowiec considered that the case should be considered by the court in Katowice. Katowice, in turn, concluded that the court of Sosnowiec remained competent.
The resulting dispute over territorial jurisdiction had to be resolved by the Court of Appeal.
On September 4, it ruled that the trial will take place precisely in the District Court of Katowice. The case files must be transferred there without delay.
How, according to the investigation, the fuel scheme worked
At the center of the case is the import of diesel fuel and gasoline from Germany to Poland.
The prosecution claims that the fuel was purchased from companies registered in Germany, and then entered the Polish market through a chain of companies and intermediaries.
On paper, the goods supposedly passed through several business entities. But investigators established that some of these companies merely created the appearance of real economic activity.
The fuel itself could travel directly from the German loading base to the final participant of the scheme in Poland, bypassing the entities indicated in invoices and international CMR transport documents.
Such a structure, according to the prosecution, allowed the fuel to be put on the Polish market without paying the full amount of VAT and excise duty.
Nearly 12 thousand invoices worth 1.29 billion zlotys
The scale of the case is evident from the accounting documentation.
The investigation counted about 11,900 invoices formalizing the alleged fictitious operations. Their total value exceeded 1.29 billion zlotys net of VAT.
Even more money passed through the bank accounts of companies that, as law enforcement asserts, participated in the scheme.
The amount of funds credited to them exceeded 1.5 billion zlotys.
Part of the money was then transferred further, including to foreign accounts. The investigation believes that these operations were intended to hinder establishing the origin of the funds.
The budget could have lost about 300 million zlotys
Investigators estimate potential underpayment of VAT and other tax payments to the Polish treasury at nearly 300 million zlotys.
It is this figure that better reflects the alleged damage to the state, while the 1.3 billion zlotys often appearing in headlines refer to the value of documents and operations.
For Poland, fuel VAT schemes have for many years remained one of the most painful forms of tax fraud.
The reason is simple: turnover in the fuel market is enormous, the commodity constantly moves between EU countries, and a significant part of the final price is VAT and excise duty. Even a small change in the tax status of a large volume of fuel turns into millions of zlotys.
The investigation lasted more than ten years
The investigation began back in 2013 and gradually turned into a multi-episode international case.
Polish law enforcement collaborated with authorities of other EU states. A joint investigation mechanism was created for the investigation at Eurojust in The Hague.
The materials of just one indictment occupy 957 volumes.
In total, within this large proceeding, three indictments were sent to court — in 2023, 2025 and 2026.
They cover 17 persons aged 34 to 77. The investigation charges them with a total of 54 crimes.
What the defendants face
Among the charges are participation in an organized criminal group, tax crimes, illegal fuel trading, falsification of financial documentation and money laundering.
The maximum penalty for the charges brought in this proceeding reaches 15 years of imprisonment.
At the same time, until the verdict enters into legal force, all defendants are considered innocent.
Why the case attracted additional attention
One of the most well-known defendants is Marian W., whom Polish media call "Maniek".
His name also appears in a separate investigation related to the disappearance in March 2022 of Sylwester Suszek — the founder of the BitBay cryptocurrency exchange, later renamed Zondacrypto.
According to Polish media, Suszek was last seen at a fuel base owned by Marian W. In a separate proceeding, Marian W. was charged with unlawful deprivation of liberty.
These circumstances are not part of the evidence of his guilt in the current fuel trial and are considered in another proceeding, however, it is the connection between the two investigations that made the defendant's figure particularly well-known in Poland.
What will happen next
The decision of the Court of Appeal is not a verdict and does not mean the start of hearings immediately.
It removes the procedural obstacle that for several months made it unclear which court should handle the case.
Now the materials will be transferred to the District Court of Katowice, which will be able to appoint the court panel and hearing dates.
Thus, more than ten years after the start of the investigation, one of the largest Polish fuel VAT scheme cases is moving to a full judicial stage. The court will have to examine thousands of documents and operations worth over a billion zlotys and establish whether the scheme described by the prosecution actually allowed fuel to enter the market without paying hundreds of millions of zlotys in taxes.
