- Business in Poland -
Theft vs petty offence – the key damage value threshold and consequences
Theft is the unlawful taking of someone else's movable property with the intention of appropriating it. Under Polish law, the same conduct may be classified in two different ways: as a petty offence or as a criminal offence. The value of the property is crucial, but it is not the only criterion.
In practice, the question of "theft vs petty offence" most often arises in cases of shoplifting, employee incidents, and events occurring in warehouses, retail outlets and service premises. For a business owner, the difference is not merely formal. The classification affects the type of proceedings, the possible penalty, the risk of entries in official records, the method of securing evidence and the internal response strategy.
Theft value threshold 2026 - when the act is a petty offence
Under Article 119 § 1 of the Polish Petty Offences Code, theft or appropriation of someone else's movable property is a petty offence if the value of the property does not exceed PLN 800 [1]. This means that, under the law in force as at the date of preparing this material, the theft value threshold 2026 is PLN 800, unless the law changes before the date of the incident.
If the value of the property exceeds PLN 800, Article 278 § 1 of the Polish Criminal Code generally applies, meaning the criminal offence of theft, punishable by imprisonment from 3 months to 5 years [2]. In a less serious case, the court may apply the more lenient classification under Article 278 § 3 of the Criminal Code.
The PLN 800 threshold refers to the value of the property taken, not to all costs incurred by the injured party. Additional losses, such as the cost of security intervention, downtime, an audit or operational measures, may be relevant in civil or evidentiary terms, but they usually do not in themselves determine whether the petty offence threshold has been exceeded.
How the value of stolen property is determined
In shoplifting cases, the starting point is usually the retail price of the goods at the time and place of the incident. For used items, the relevant figure is the market value, not the historical purchase price. For discounted or damaged goods, a more detailed assessment may be necessary, especially where the value is close to the PLN 800 threshold.
If several items are taken in a single act, their values are generally added together. In more complex cases, for example repeated removals of goods from a warehouse, it is necessary to determine whether these were separate acts or conduct connected by a pre-existing intention, or whether the conditions are met for treating several property-related petty offences committed at short intervals as a whole. This finding may significantly change the legal classification and the level of criminal liability risk.
Evidentiary doubts are important in practice. Receipts, CCTV footage, warehouse documentation, inventory reports, POS system records and employee witness statements should be secured quickly and in a way that later makes it possible to prove both the taking of the property and its value.
Three important exceptions where the PLN 800 threshold does not decide the case
Not every theft of property worth up to PLN 800 will be a petty offence. There are situations in which the legislature treats the act as a criminal offence regardless of the value of the item. In practice, three particularly important examples include:
- burglary - Article 279 § 1 of the Criminal Code; this involves taking property after overcoming a security measure, for example a lock, padlock, access control system or another barrier protecting the property [2];
- particularly audacious theft - Article 278a of the Criminal Code; this covers conduct with increased social harmfulness, in particular conduct showing a dismissive or defiant attitude towards the possessor of the item, or consisting in taking an item located directly on or near the injured person [2];
- theft of a card enabling cash withdrawal from an ATM - Article 278 § 5 of the Criminal Code; the value of the card itself does not determine the classification, because the provision treats such an act separately [2].
This does not exhaust all statutory exclusions from classification as a petty offence, in particular those provided for in Article 130 of the Petty Offences Code [1]. Each of these cases requires an analysis of the specific facts. For example, simply entering a shop and taking goods from a shelf does not automatically amount to burglary. The assessment may be different if a secured room, display case or warehouse is forced open.
Shoplifting penalty - consequences for the offender and the business
The search query "shoplifting penalty" does not have a single answer, because the penalty depends on the legal classification of the act. For a petty offence under Article 119 § 1 of the Petty Offences Code, the possible penalties are detention, restriction of liberty or a fine [1]. The court also orders the offender to pay the equivalent value of the stolen property if the damage has not been remedied.
For the criminal offence of theft under Article 278 § 1 of the Criminal Code, the basic penalty is imprisonment from 3 months to 5 years [2]. In practice, mitigating and aggravating circumstances, previous convictions, compensation for damage, the manner of acting and the offender's conduct after the incident are also relevant.
For a business owner, the consequences go beyond the criminal case itself. Shoplifting and warehouse theft may reveal gaps in procedures, access control systems, employee supervision or document circulation. If an employee is suspected of involvement, additional risks arise in the areas of employment law, data protection, personal rights and internal communication.
Organisational response to theft - evidence, procedures, compliance
The most common mistake is acting purely on intuition: confronting someone without a plan, making allegations too hastily or securing recordings in a disorganised manner. In cases involving company property, it is important to separate facts from assessments. The incident description should indicate what was discovered, who was present, what evidence was secured and what the initially determined value of the property is.
In larger organisations, it is useful to have procedures covering:
- rules for securing CCTV footage and warehouse documents;
- the path for reporting incidents to the legal department, compliance team or management board;
- rules for interviews with employees and witnesses;
- criteria for notifying law enforcement authorities;
- a cooperation model involving security staff, internal audit and HR.
In cases where there is a risk of criminal liability, support from a team handling criminal law matters may be helpful, especially where the incident involves managers, employees with access to high-value property or an organised scheme.
When an in-depth legal analysis is needed
An in-depth analysis is particularly advisable where the value of the property is close to the PLN 800 threshold, the conduct may have been repeated, a security measure was overcome, or there is suspicion of cooperation between several people. The status of the offender also matters - whether the person is a customer, employee, contractor, management board member or someone acting on behalf of a third party.
A broader discussion of similar issues can be found in the material theft or petty offence, which organises the key criteria for classifying the act.
This material is for information purposes only and does not constitute legal advice. The assessment of a specific incident depends on the facts, the date of the act, the value of the property and the available evidence. In matters requiring the swift protection of the interests of a business owner or a person suspected of theft, Kopeć & Zaborowski can analyse the situation after contact via the KKZ website.
FAQ - theft vs petty offence
Is every theft up to PLN 800 a petty offence?
No. The PLN 800 threshold is of fundamental importance, but it does not apply in every situation. Burglary, particularly audacious theft and theft of a card enabling cash withdrawal from an ATM may be criminal offences regardless of the value of the property.
What is the theft value threshold 2026?
Under the current law, the threshold between a petty offence and a criminal offence is PLN 800. For safety, the regulations in force on the date of the incident should always be checked.
How is value calculated in a shoplifting case?
Usually, the retail value of the goods at the time and place of the incident is taken into account. If several items were taken during one incident, their values are generally added together.
What is the penalty for shoplifting as a petty offence?
A petty offence under Article 119 § 1 of the Petty Offences Code is punishable by detention, restriction of liberty or a fine. If the damage has not been remedied, the court also orders payment of the equivalent value of the stolen property.
What penalty applies to theft as a criminal offence?
The basic type of theft under Article 278 § 1 of the Criminal Code is punishable by imprisonment from 3 months to 5 years. In a less serious case, more lenient sanctions are possible.
Can repeated minor thefts be treated together?
Yes. In certain circumstances, the authorities may examine whether several acts form part of one plan or a repeated scheme. In that case, the classification may be more severe, but this depends on the evidence and the details of the case.
Author: adw. Maciej Zaborowski, Managing Partner
E-mail: m.zaborowski@kkz.com.pl
Bibliography
- [1] Act of 20 May 1971 - Petty Offences Code, in particular Article 119 and Article 130.
- [2] Act of 6 June 1997 - Criminal Code, in particular Article 12, Article 115 § 9a, Article 278, Article 278a and Article 279.
- [3] Act of 24 August 2001 - Code of Procedure in Petty Offence Cases.
- [4] Act of 6 June 1997 - Code of Criminal Procedure.
