On January 1, 2023, the Act amending the Act on Consumer Rights and certain other acts entered into force. They introduce changes to the Act based on information on the prices of goods and services. When it comes to promotions in stores and related price reductions, the Office of Competition and Consumer Protection has long pointed to irregularities in this regard. We can say that there are major changes: in relation to marking goods with prices, prices in price lists, prices for services, and irregularities in promotional prices.
Poland introduces changes in promotions, discounts, and information about prices as of January 1, 2023.
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
2324
Content accuracy validation date:
24.01.2023
Content accuracy validation time:
11:28h
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.
Other news from Poland
Ministry of Finance of Poland: Penalties for E-invoice (KseF) errors will be proportional.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has announced that penalties related to the mandatory National e-Invoicing System (KSeF) will be applied with flexibility and proportionality. While KSeF becomes mandatory in 2026, financial sanctions will only begin on January 1, 2027, with 2026 serving as a transition period for businesses to adapt, and penalties thereafter assessed case-by-case depending on the se... Read more
Railway cash register obligation in Poland: deadline delayed for 2027
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more
Poland launches first wave of mandatory KSeF B2B E-invoicing-overview
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
E-invoicing-KSeF to launch on schedule, no delays confirmed
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more
Who needs a cash register in 2026 in Poland?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
From 2026, most businesses selling to consumers in Poland must use cash registers, with exemptions mainly based on a PLN 20,000 turnover threshold, specific exempt industries, or payment methods such as bank transfers and mail order sales. The rules apply through 2027 and exclude B2B sales, real estate, and depreciable fixed assets from the turnover test. As we enter 2026, new tax regulations are... Read more
KseF 2.0: Important Deadlines for Polish Retailers
Public
Poland
Author: Tara Nedeljković
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more