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

On 26 April 2023, a law implementing changes to the Labour Code resulting from EU directives, the so-called ‘work-life balance’ directive and the ‘parenting’ directive.

Below we present the most important changes.

Changing the employment relationship and termination

The employee after working for at least 6 months (once per calendar year) shall be given the opportunity to request inter alia for:

The employer will be obliged to answer within 1 month of receipt of the request.

The permissible duration of probationary contracts will now depend on the anticipated further period of employment.

From the entry into force of the new legislation, the employer will be obliged to give a reason for the termination of a fixed-term contract and to inform about company trade union representing the employee, as in the case of contracts of indefinite duration.

Employer’s obligations to provide information on terms and conditions of employment

The scope of information to be provided in the mandatory Information on Terms and Conditions of Employment has been significantly expanded to include, inter alia:

In the event that the employer has not established work regulations – the date, place, time and frequency of payment of remuneration for work, nighttime and the method adopted by the employer for employees to confirm their arrival and presence at work and justify their absence from work.

Providing work for more than one employer

An employee will not be prohibited from concurrent employment with another employer unless he or she enters into a non-compete agreement with the current employer.

Extension of employee rights related to parenthood

More days off for employees

An employee will be able to apply for additional leave in connection with the care and care of a family member or other person living in the employee’s household. This leave is unpaid and has an annual duration of 5 days.

In addition, the employee will be entitled to time off work as a result of force majeure – e.g. a family emergency caused by illness or accident, where the employee’s presence is essential. The employee will be entitled to 2 days or 16 hours of leave per year and will be paid at 50% of his/her salary, calculated in the same way as holiday pay.

We remain available to assist you in any of the above-listed directions and to address any questions which may arise in relation to the above information, as well as to any other labour law matter.

Agnieszka Samborska
Legal Adviser and Partner | Accace Poland
Book a meeting with Agnieszka

In response to the arrival of foreigners to Poland because of the war in Ukraine, the Polish government has developed legal solutions to help facilitate legalization of stay and work in Poland for foreigners. The indicated solutions are included in the Act of 12 March 2022 on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that country. This law exists alongside the binding legal acts in the area of migration and asylum.

Who is affected by this Act?

The provisions of this Act apply to the following persons who have crossed the Polish border since February 24th, 2022:

The Act shall not apply to citizens of Ukraine who have a permanent or temporary residence permit, a residence permit for long-term EU resident, and those who have refugee status, subsidiary protection, or approval for tolerated stay.

Ukrainians who have submitted applications for international protection (or on whose behalf such applications have been filed), or who have declared their intention to submit such applications, or who are concerned by such declarations of intent, are also not covered by the provisions of this Act. However, foreigners may still be covered by the Act if they withdraw the above application / declaration.

Legal residence of Ukrainian citizens in Poland

According to the Act, if a citizen of Ukraine has legally entered Poland starting on February 24th, 2022, and declares the intention to stay in Poland, his/her stay is considered legal for a period of 18 months with a start date on February 24th, 2022. The above provision also applies to the child born on the territory of Poland to a Ukrainian mother (the child is covered by this Law for the same amount of time as the mother), and to other members of the immediate family of a Ukrainian citizen holding a Card of the Pole.

A Ukrainian citizen’s departure from the territory of Poland for a period exceeding 1 month revokes his or her temporary protection.

The Council of Ministers will determine the date this Act terminates on by means of an ordinance. This termination will be determined by a number of factors including but not limited to: the number of foreigners that have arrived on the territory of Poland; the situation of the civilian population; and the prospect of the conclusion of the conflict on the territory of Ukraine.

Legal work of Ukrainian citizens in Poland

During the period of legal stay, both a citizen of Ukraine having temporary protection introduced by this Act, and one not benefiting from this protection, but legally residing in Poland, is entitled to work in the territory of the Republic of Poland. The work is legal if the employer (via the domain: praca.gov.pl) within 14 days from the date of commencement of work, notifies the poviat labor office about this fact.

Moreover, a citizen of Ukraine may register with the employment office and be recognized as an unemployed person or a jobseeker.

Economic activity of Ukrainian citizens in Poland

Ukrainian citizens residing in Poland legally may undertake and conduct business activity in Poland on the same terms as Polish citizens, provided that they obtain a PESEL number. In the case of Ukrainians who came to Poland before February 24th, 2022, they can set up a sole proprietorship or any commercial company only if they have a residence permit that entitles them to do so.

A Ukrainian citizen who came to Poland before February 24th, 2022 and does not have such a residence permit, cannot establish a sole proprietorship, civil partnership, general partnership or partnership.

Legal basis: The Act of 12 March 2022 on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that country (Journal of Laws of 2022, item 583).

Agnieszka Samborska
Legal Adviser and Partner | Accace Poland
Book a meeting with Agnieszka

„A contract may stipulate that damage arising from non-performance or improper performance of a non-monetary obligation will be remedied by a specific sum (liquidated damages) being paid.“ – Civil Code art. 483.

First of all liquidated damages in the Polish Contract Law may only arise from non-performance or improper performance of a non-monetary obligation. As a rule the damage for monetary obligations (usually for late performance) are compensated by statutory interest (roughly 18% yearly). In case contracting parties stipulate for liquidated damages arising from a monetary obligation it won’t be enforceable and is likely deemed to be null and void.

Secondly, the amount of liquidated damages should be strictly specified in a contract or at very least it should be possible to determine the sum at a conclusion of the contract (eg. by specifying the reference value – % value of contract). If the sum to be paid is to be determined by future events or actions such clause will lose certain legal privileges of liquidated damages.

Thirdly, in case of liquidated damages there is no prerequisite of indentifying any damage for an injured party. Moreover its possible to stipulate for liquidated damages in case of any contract breach that will not (or even can not) result in incurring damage at all. The liquidated damages, in that regard, can have punitive function which generally is not possible when pursuing compensation at large. The amount to be paid in case of breach can not be exceedingly punitive.

Fourthly, liquidated damages generally “consume” the right to seek compensation at large. It is possible to waive that rule if parties decide so in a contract. In such case, the injured party will be able to seek compensation at large only for damage exceeding the liquidated damages.

Fifthly, if the greater part of the obligation has been performed, the party in breach may demand that the liquidated damages be reduced. This is applied in case the part of obligation performed by the party in breach can economically serve its purpose in reasonable extent to the injured party.

Agnieszka Samborska
Legal Adviser and Partner | Accace Poland
Book a meeting with Agnieszka
screenbriefcasecrosswarningquestion-circle