The Principle of Subjectifying of Penal Liability and Guilt Summary The article refers to the issue of the principle of subjectification of penal liability, rarely analyzed in the doctrine of penal law and judicial decisions. The main purpose of the discussion is to try to answer the question whether the principle of subjectivization, defined as one of the fundamental principles of penal law, can be equated with the principle of guilt. For the purposes of the considerations contained in the article, it was necessary to determine the essence of the guilt and determine whether the structure of the offence contains elements other than guilt related to the subjectification of liability. It was also necessary to determine whether all premises of guilt always relate solely to issues related to subjectivization.