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Checklist for eShops in Poland | Infographic

May 12, 2025

Rapidly expanding area of e-commerce is legally regulated on European level and by the member states, including Poland. Thus, if you consider to expand your business by an e-shop aimed at Polish customers you should abide to legal regulations at both levels. Our checklist for eShops in Poland summarises the most important legal obligations that shall matter to you when running a Polish ecommerce.

LEGAL FORM OF BUSINESS
The e-shop may be run by entrepreneur as sole proprietorship with the requirement of registering in the Central Files and Information of Sole Proprietorships (CEIDG), or by a commercial law company registered in the National Court Register (KRS). It should be noted that an e-shop cannot be run as a partnership, which is for freelancers.
Documentation
In order to run an e-shop compliant with the regulations, you will need a comprehensive documentation, such as shop regulations (commercial terms), complaints procedure, warranty conditions and procedure, invoices.
consumer rights
A consumer, by the fact of concluding the agreement by the means of distance communication, has additional rights, they should be informed about by the e-shop operator. The pivotal right is the right to withdraw from the purchase agreement within 14 days of receiving purchased goods without stating a reason. If the website lacks information about the possibility to withdraw from the contract within 14 days, the customer – by law – is entitled to as much as a 12-month withdrawal period. This follows directly from the Polish Consumer Rights Act.
information duties
The scope of consumer protection granted by law is very broad. Moreover, it increases even further if the entrepreneur fails to comply with information duties. You should be extra diligent as far as proper labeling, pricing and broad information on consumer rights are concerned.
cookies
If you use cookies on the website, it is important that you have set up the opt-in regime. The opt-in regime applies throughout the European Union and means that you can only use cookies (other than necessary ones) if you have obtained your visitor’s consent. Setting cookies should be simple and user-friendly for visitors. We therefore recommend implementing a simple cookie bar where visitors of your website can easily find information about the different types of cookies and for how long they are stored, and choose which cookies they allow you to use (other than the necessary ones).
CONSUMERS’ PERSONAL DATA PROTECTION
If you are processing personal data of your clients, you need to fulfill the requirements of personal data protection regulations, in particular of the GDPR (General Data Protection Regulation). Please, remember that failure to comply with the GDPR provisions bears a risk of a incurring financial penalty of up to EUR 20 000 000, or in the case of a company, up to 4% of its total annual turnover.
TAX ISSUEs
National invoicing system will be implemented in April 2026 (for the biggest entrepreneurs, whose selling revenues exceeded 200 million PLN) and in June 2026 (for the rest for entrepreneurs).
penalties
The consequences of breaching the law while running an e-shop are severe from a business perspective. Exceptionally burdensome are the penalties associated with infringing customer rights and regulations on personal data protection.
NEW REQUIREMENTS FOR THE E-COMMERCE MARKET (DAC7 DIRECTIVE)
As of July 1, 2024, Poland has implemented the DAC7 directive through amendments to the Act on Exchange of Tax Information with Other Countries and Certain Other Acts. This legislation imposes new reporting and due diligence obligations on digital platform operators facilitating transactions such as the sale of goods, provision of services, rental of real estate, and leasing of transportation means.

Key obligations for platform operators: data Collection and Reporting: Operators must collect detailed information on sellers conducting transactions through their platforms and report this data annually to the Head of the National Revenue Administration (KAS). The first report, covering the years 2023 and 2024, is due by January 31, 2025.

Due diligence procedures: Operators are required to implement due diligence procedures to verify the identity, tax residence, and reliability of the information provided by sellers. These procedures must be completed by December 31 of each reporting period.

Thresholds for reporting: Sellers who conduct fewer than 30 transactions and whose total remuneration does not exceed €2,000 within a reporting period are exempt from reporting.

Non-compliance measures: If a seller fails to provide the required information after two requests, the platform operator is obliged to withhold payment or block the seller’s account until compliance is achieved.

Penalties: Non-compliance with these obligations may result in penalties of up to PLN 1 million for the platform operator and up to PLN 10 million for responsible individuals. 

These measures aim to enhance tax transparency and ensure fair taxation in the digital economy.
Agnieszka Samborska
Legal Adviser and Partner | Accace Poland
Book a meeting with Agnieszka
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