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Checklist for eShops in Poland | Infographic

October 10, 2024

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
As a taxpayer, it’s essential to exercise extra diligence when it comes to issuing and providing the right documents to both end customers and tax authorities, and determining your liability for VAT. If you run an e-commerce store targeting B2C transactions, you’ll also need to have a fiscal cash register. Starting from July 1, 2024, the mandatory use of the National e-Invoicing System will be implemented.
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)
According to the DAC7 directive, online marketplace operators will be required to collect data from sellers and information about all transactions conducted through their platforms and submit it to the relevant tax authorities. The provisions of the directive apply to both the sale of goods and rentals, including real estate, means of transportation, and parking spaces. Entities paying taxes disproportionately low in relation to the volume and value of transactions made through these platforms can expect increased scrutiny from tax authorities. At the moment, however, neither the date of entry into force of the national regulations nor their final content is known.
Agnieszka Samborska
Legal Adviser and Partner | Accace Poland
Book a meeting with Agnieszka
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