Fiscal subject related
The main changes, in general, are referred to as:
- Marking goods with prices: at the place of retail sale and provision of services, the price and the unit price of the goods (services) are displayed in an unambiguous manner, enabling price comparison. The price must be placed in a public place and be clearly visible to consumers, on a given product, either directly next to the product or in the vicinity of the product to which it relates.
- The price list shows the prices of goods intended for retail sale, placed in a place inaccessible or invisible to consumers. At the point of sale of goods, price lists should be displayed or otherwise made available.
- The prices for the services are given along with the exact specifications of the type and scope of the service. If it is consistent with the trading practice, due to the type of service provided, a unit price may be given instead of prices for the service. When displaying prices for services, hourly rates, percentage rates, prices per kilometer, and other conversion rates may be quoted, which should include all price components.
- Irregularities in promotional prices: misrepresenting the terms of sale and creating the appearance of an appealing promotion while the price is the same or even higher than during regular shopping—are a major issue in practice. If the entrepreneur provides unreliable information on prices, the Trade Inspection may apply sanctions up to PLN 20,000 and, in the case of repeated irregularities, up to PLN 40,000. The new regulations stipulate that in each case of a reduction in the price of a good or service, there is an obligation to provide, in addition to information about the reduced price, information about the lowest price of this good or service, that was in force during the period of 30 days before the introduction of the reduction. As a reminder, the regulation of the Minister of Development and Technology on the display of prices of goods and services specifies how information on the reduced price of goods should be made visible. According to it, the price, unit price, or information about a reduced price shall be displayed in a publicly accessible place and clearly visible to consumers, either on a given product, directly next to the product, or in the vicinity of the product to which it relates.
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