Forgery and Document Fraud in Poland: Criminal Consequences

Forgery in Poland is the unlawful creation, alteration, or use of a document in a way that makes it appear authentic or legally effective when it is not. In criminal law, the key issue is not only whether a document looks false, but whether it can prove a right, obligation, legal relationship, or fact of legal significance.

For companies, document fraud is rarely a purely formal problem. A forged contract, invoice, employment certificate, power of attorney, identity document, or corporate approval may trigger criminal liability, tax exposure, civil claims, regulatory reporting duties, and reputational damage. It may also affect the validity of transactions and the personal liability of managers.

Forgery Poland – core offences under the Polish Criminal Code

The basic provision is Article 270 § 1 of the Polish Criminal Code. It penalises forging or altering a document with the purpose of using it as authentic, or using such a document as authentic. The statutory penalty is a fine, restriction of liberty, or imprisonment from 3 months to 5 years [1].

Polish law distinguishes several forms of document-related crime, including:

• material forgery – creating a false document or changing an existing one, for example by adding a signature, replacing pages, or modifying dates;
• use of a forged document – presenting, submitting, or relying on a forged document as genuine;
• intellectual forgery – certifying untruth in a document by a person authorised to issue it, regulated mainly in Article 271 of the Criminal Code [1];
• obtaining a false certification – misleading a public official or another authorised person into issuing a document confirming false circumstances, under Article 272 [1];
• using a document containing false certification – Article 273 of the Criminal Code [1].

The legal assessment always depends on the document’s function, the person’s role, the method of preparation, and the purpose of use. A scan, copy, electronic file, or printout may also be relevant if it is capable of proving a legally significant fact.

What counts as a document in a fake documents crime?

Under Article 115 § 14 of the Polish Criminal Code, a document is any object or other recorded data carrier with which a specific right is connected, or which, due to its content, constitutes evidence of a right, legal relationship, or circumstance with legal significance [1]. This definition is broad.

In business practice, documents may include:

• contracts, annexes, powers of attorney, board resolutions, and corporate approvals;
• invoices, delivery notes, accounting records, and payment confirmations;
• employment documents, certificates, declarations, and internal approvals;
• bank statements, loan documentation, insurance files, and AML records;
• identity documents, residence documents, permits, licences, and official certificates;
• electronic documents, files, e-mails, and records in IT systems, if they meet the statutory function.

This broad definition is important for compliance teams. Fraud may be committed not only with a paper document, but also through manipulation of digital records, metadata, signatures, templates, or approval workflows.

Document forgery penalty – what sanctions may apply?

The basic document forgery penalty under Article 270 § 1 is a fine, restriction of liberty, or imprisonment from 3 months to 5 years [1]. In a lesser case, Article 270 § 2a provides for a fine, restriction of liberty, or imprisonment of up to 2 years [1]. Preparation for document forgery is also punishable under Article 270 § 3, with a fine, restriction of liberty, or imprisonment of up to 2 years [1].

More serious consequences may apply where the forged document is connected with financial instruments, invoices, tax settlements, public procurement, credit applications, subsidies, employment legality, immigration, or organised criminal activity. Depending on the facts, prosecutors may also consider fraud under Article 286 of the Criminal Code, money laundering under Article 299, or fiscal offences under the Fiscal Penal Code [1], [2].

Polish law also contains specific provisions on invoice-related document crime. Articles 270a and 271a of the Criminal Code penalise forging, altering, using, or issuing unreliable invoices in circumstances described in those provisions. In high-value cases, penalties may be significantly more severe, including long-term imprisonment [1].

Forgery prosecution – how cases usually develop

Forgery prosecution often begins with an internal discovery, a counterparty dispute, a bank alert, a tax audit, an AML review, or a report from a public authority. In corporate settings, the first response is critical. Poorly secured evidence, informal questioning of employees, or premature external communication may weaken the company’s position.

Key steps usually include:

1. securing originals, scans, e-mails, logs, access records, and communication channels;
2. preserving chain of custody for documents and digital evidence;
3. identifying who created, approved, transmitted, or used the document;
4. separating confirmed facts from assumptions and business suspicions;
5. assessing reporting obligations, including criminal, regulatory, tax, AML, and employment consequences;
6. reviewing whether the company may have victim status or exposure to liability.

In criminal proceedings, expert opinions may be important, especially handwriting analysis, forensic IT, document examination, and accounting analysis. However, expert evidence does not replace legal assessment. A technical alteration is not always a criminal forgery, and a formally correct document may still contain false certification.

Three practical exceptions in forgery cases

Not every irregularity involving a document is automatically a criminal offence. The following three exceptions are particularly important in initial risk assessment:

1. The alteration has no legal significance. If a change does not affect a right, obligation, legal relationship, or legally relevant fact, it may fall outside the core concept of criminal document forgery. This depends on the document’s function and context.
2. The document is clearly a joke, training sample, or prop and is not used as authentic. Criminal liability requires conduct connected with presenting or preparing the document as capable of legal reliance. A clearly non-authentic training template is different from a document submitted to a bank, court, employer, or authority.
3. The person had authority to issue or correct the document. A lawful correction by an authorised person is not the same as forgery. If the authorised person certifies false information, the legal issue may shift from material forgery to false certification, depending on the facts.

These exceptions should be applied cautiously. In practice, prosecutors examine intent, use, document purpose, the person’s authority, and the potential legal effect. Internal descriptions such as “mistake,” “template,” or “technical correction” are not decisive on their own.

Business consequences beyond criminal penalties

For a company, document fraud may create several parallel risks. Criminal liability of an individual is only one part of the problem. The business may face civil claims, contract termination, refusal of insurance coverage, tax reassessment, exclusion from tenders, loss of financing, or regulatory scrutiny.

Management may also need to consider duties connected with internal controls, accounting reliability, AML procedures, whistleblowing channels, data protection, employment discipline, and communication with auditors or banks. Where forged documents were used in a transaction, a rapid legal and forensic review helps determine whether the company is a victim, an exposed party, or both.

Kopeć & Zaborowski (KKZ) advises on criminal, business, and compliance aspects of document fraud, including internal investigations, defence strategy, representation of injured companies, and crisis management. More information on fraud-related matters is available here: fraud criminal law services in Poland, and a short glossary entry is available here: forgery.

Compliance measures reducing forgery risk

Effective prevention does not depend only on trust. It depends on verifiable controls. Companies should review signing authority, approval thresholds, invoice workflows, document retention, access rights, onboarding procedures, and vendor verification. In higher-risk sectors, AML controls and anti-fraud monitoring should be aligned with operational reality, not only internal policies.

Useful safeguards include dual approval for sensitive documents, secure electronic signature tools, audit trails, segregation of duties, periodic vendor checks, employee training, and clear escalation rules. Where suspicious documents are detected, a structured forensic audit may help identify the scale of the issue before external proceedings begin. Related AML context is discussed here: Poland’s anti-money laundering legal framework.

This is informational material, not legal advice. The classification of a suspected fake documents crime or forgery prosecution depends on the evidence, the legal role of the document, and the conduct of the persons involved.

Legal support in criminal proceedings

In criminal cases concerning document fraud and forgery, early legal assessment helps separate facts, procedural risks, and possible next steps. To discuss a case with a criminal lawyer or obtain an initial assessment of the situation, contact can be made through the contact page.

FAQ – Forgery and Document Fraud in Poland

Is document forgery in Poland always punished with imprisonment?

No. The basic offence under Article 270 § 1 of the Criminal Code is punishable by a fine, restriction of liberty, or imprisonment from 3 months to 5 years. In a lesser case, the court may impose a fine, restriction of liberty, or imprisonment of up to 2 years [1].

Can using a forged document be a crime even if another person created it?

Yes. Article 270 § 1 penalises not only forging or altering a document, but also using such a document as authentic. Knowledge and intent are key issues in the assessment [1].

Can an electronic document be forged?

Yes, if the electronic record qualifies as a document under Article 115 § 14 of the Criminal Code. Manipulating electronic files, approvals, or records may create criminal exposure depending on their legal function [1].

What is the difference between forgery and false certification?

Forgery usually concerns creating or altering a document so it appears authentic. False certification concerns an authorised person confirming untrue facts in a document. It is regulated mainly in Article 271 of the Criminal Code [1].

Should a company report suspected document fraud immediately?

It depends on the facts, sector, and legal obligations. Before reporting, the company should secure evidence, assess exposure, and determine whether criminal, tax, AML, regulatory, or employment duties apply.

Can forged invoices lead to more severe penalties?

Yes. Invoice-related offences are separately regulated, including in Articles 270a and 271a of the Criminal Code. In high-value cases, penalties may be significantly more severe [1].

Bibliography

1. Act of 6 June 1997 – Criminal Code (Kodeks karny), Journal of Laws 1997 No. 88, item 553, as amended, including Articles 115 § 14, 270, 270a, 271, 271a, 272, 273, 286, and 299.
2. Act of 10 September 1999 – Fiscal Penal Code (Kodeks karny skarbowy), Journal of Laws 1999 No. 83, item 930, as amended.
3. Act of 1 March 2018 on Counteracting Money Laundering and Terrorist Financing, Journal of Laws 2018, item 723, as amended.
4. Act of 6 June 1997 – Code of Criminal Procedure (Kodeks postępowania karnego), Journal of Laws 1997 No. 89, item 555, as amended.