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:
2604
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
Poland: KSeF Invoice Visualization vs. Transaction Confirmation
Poland
Author: Ema Stamenković
Under KSeF, a structured invoice legally exists only once it receives a KSeF number; until then, the buyer may receive only a transaction confirmation, which is not an invoice and does not allow VAT deduction. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland Plans New Tourist Tax Legislation
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
A new Polish bill would allow municipalities to introduce a daily tourist compensation fee for overnight stays, with limited exemptions. A new bill amending the Act on Local Taxes and Fees has been submitted to the Polish Sejm, allowing Municipal Councils to introduce a so-called "tourist compensation fee" collected at hotels. According to the bill's proponents, this is not a new tax but a fee. If... Read more
Poland: Consultation on VAT Refunds for Foreign Taxpayers
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
Poland is consulting on VAT refund rule changes for foreign taxpayers to align refund claims with KSeF e-invoicing requirements from 2026. The draft relaxes invoice attachment obligations but requires KSeF invoice identification numbers where available, with different evidence rules for EU and non-EU claimants. Poland has launched a public consultation (opened April 15, 2026, by the Ministry of Fi... Read more
Poland: KSef Errors and Possible Penalties
Poland
Author: Ema Stamenković
Poland’s KSeF rules provide a grace period in 2026, meaning taxpayers will not face financial sanctions for KSeF-related mistakes while adapting to the system. Let's delve deeper into this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland: E-Invoice for a Private Person Without Issuing a Receipt in Advance
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
If the customer requests and agrees to receive an electronic invoice, the seller may provide only the e-invoice while keeping the fiscal receipt stored in the online cash register’s memory. From January 1, 2027, this approach remains valid, provided the seller retains the required fiscal receipt and invoice identification details. If a customer accepts the store’s terms and conditions, there... Read more
Poland extends fuel VAT cut to Mid-May
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish government has extended VAT rate reductions on specific fuel products until May 15, 2026, formalized by Regulation No. 573. This aims to alleviate high energy costs for consumers and businesses, following prior efforts to stabilize the fuel market. The Polish government has officially extended the temporary reduction of VAT rates on specific fuel products. Originally set to expire at th... Read more
E-inovicing (KseF) penalty rules before 2027 in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance acknowledged a technical error in tax regulations that could penalize businesses for lawful invoice issuance during system crashes. They clarified no fines for paper or PDF invoices during total failures, promising amendments by January 2027. The Ministry of Finance of Poland has officially acknowledged a technical error in upcoming tax regulations that could have unfa... Read more