Legal basis and compliance matrix

Disclaimer. This page summarises research done on 19 October 2026 against official sources (EUR-Lex via the EU Publications Office, ISAP and Dziennik Ustaw, legislacja.gov.pl, UOKiK, gov.pl). It is not legal advice and it will age: laws change, and the Polish act implementing Directive 2023/2673 was still a draft on that date. Have a lawyer confirm everything before relying on it.

Status on 19 October 2026

• Omnibus price rule: in force since 1 January 2023 (art. 4 ust. 2 to 5 of the price information act, t.j. Dz.U. 2023 poz. 168). Poland did not adopt the option for progressive reductions; each step is measured against the 30 days before it (UOKiK guidance, 2023).
• Unit price: art. 4 ust. 1 of the same act and the regulation Dz.U. 2022 poz. 2776. No 100 g / 100 ml threshold exists; decimal submultiples are allowed in justified special cases (par. 4 ust. 2). Four exemptions (par. 7).
• Withdrawal function (Directive 2023/2673): applicable in the EU since 19 June 2026, not yet implemented in Poland. The current vehicle is the government draft UC169, sent to consultation on 10 September 2026, which adds art. 30a and 30b to the consumer rights act with the labels "odstąp od umowy tutaj" and "potwierdź odstąpienie od umowy". It would enter into force 30 days after publication and apply to withdrawal periods still running then.
• Right of withdrawal: art. 27 to 38 of the consumer rights act (t.j. Dz.U. 2026 poz. 1244). Art. 38a is repealed; the sole trader buying as a consumer is now art. 7aa. Deadlines: art. 111 and 115 of the Civil Code; UOKiK confirms a deadline ending on a Saturday or holiday moves to the next working day. Christmas Eve is a public holiday from 2025 (Dz.U. 2024 poz. 1965).
• GPSR: Regulation (EU) 2023/988 applies since 13 December 2024; the Polish act Dz.U. 2025 poz. 1826 (in force 3 January 2026) requires Polish for art. 19 information and sets fines up to 500 000 zł.
• Reviews: art. 6 ust. 4 pkt 7 and art. 7 pkt 25 and 26 of the unfair market practices act (t.j. Dz.U. 2023 poz. 845).
• Personalised pricing: art. 12 ust. 1 pkt 5a of the consumer rights act.
• Accessibility: Dz.U. 2024 poz. 731 since 28 June 2025; microenterprises' services are exempt (art. 4 pkt 1).
• ODR platform: closed to complaints on 20 March 2025, regulation repealed from 20 July 2025 (Regulation (EU) 2024/3228). Remove ODR links; the ADR information duty of art. 12 ust. 1 pkt 21 remains.
• Deposit (kaucja): deposit-return system since 1 October 2025. No price display rule exists; the Ministry of Climate says the deposit is added at the checkout and the VAT act excludes it from the tax base. Showing it separately is an interpretation.
• Digital Fairness Act: no proposal published; nothing to implement.

Draft wording of the withdrawal function (UC169, 27 August 2026)

Art. 30a ust. 3. Przedsiębiorca oznacza funkcję odstąpienia od umowy w łatwo czytelny sposób słowami „odstąp od umowy tutaj” lub innym równoważnym jednoznacznym sformułowaniem.

Art. 30a ust. 6. Przedsiębiorca oznacza funkcję potwierdzenia odstąpienia od umowy w łatwo czytelny sposób słowami „potwierdź odstąpienie od umowy” lub innym równoważnym jednoznacznym sformułowaniem.

Art. 30b ust. 3. W przypadku złożenia przez konsumenta oświadczenia o odstąpieniu od umowy przy wykorzystaniu funkcji potwierdzenia odstąpienia od umowy przedsiębiorca niezwłocznie przekazuje konsumentowi, utrwalone na trwałym nośniku, potwierdzenie otrzymania oświadczenia o odstąpieniu od umowy, zawierające jego treść oraz datę i godzinę jego złożenia.

New sentence for the instructions (załącznik nr 1, note 3) in the draft: "Mogą Państwo również wykonać prawo odstąpienia od umowy przez internet na stronie [adres]. Jeżeli skorzystają Państwo z tej możliwości, prześlemy Państwu niezwłocznie potwierdzenie odstąpienia od umowy utrwalone na trwałym nośniku (na przykład pocztą elektroniczną), w tym jego treść oraz datę i godzinę złożenia."

Decisions taken (19 October 2026)

• Withdrawal function goes live with the draft labels "Odstąp od umowy tutaj" and "Potwierdź odstąpienie od umowy" once the plugin is enabled. They follow draft UC169 (art. 30a ust. 3 and 6) and must be re-checked against the act as published in Dziennik Ustaw.
• Guest identification: order number plus the order e-mail is the chosen method and is considered sufficient.
• The store sells ESD licence keys only (digitalOnly). The right of withdrawal is excluded under art. 38 ust. 1 pkt 13 only for orders that record the consumer's express consent and acknowledgement; orders without it keep the 14-day right. The checkout that sells the codes must capture the consent; Allegro orders follow Allegro's process.
• The digital consent is mandatory on our checkout, like on Allegro: required checkout consents chosen by the cart contents, enforced server-side, with the accepted text frozen on the order. The default text is consent plus acknowledgement as art. 38 ust. 1 pkt 13 requires; the order confirmation e-mail should quote it to meet the durable-medium confirmation of art. 21 ust. 1.
• Allegro orders are left to Allegro entirely: no consent check, snapshot or withdrawal flow in the plugin.

Compliance matrix

Open legal questions

These need an owner or lawyer decision; the plugin has a setting or a field for each, but cannot make the call.

1. (Decided: yes, see above.) Withdrawal function before Polish implementation: ship now with the draft labels ("Odstąp od umowy tutaj" / "Potwierdź odstąpienie od umowy") or wait for the act? Recommendation: ship now behind a flag.
2. Label wording: use the exact statutory phrasing or an "equivalent unambiguous" variant? Recommendation: exact phrasing to avoid disputes.
3. (Decided: order number and e-mail.) Guest orders: acceptable identification method on the public withdrawal route (order number + e-mail, magic link)? Must not be burdensome.
4. Optional "reason for return" field in the withdrawal form: allowed if optional? Retention offers between the two steps: avoid?
5. Partial withdrawal and outbound delivery cost: refund a share of delivery when only some items are withdrawn?
6. Omnibus history retention period and whether to keep evidence snapshots of displayed reference prices.
7. Promotion classification policy: confirm the UOKiK-based rules for Medusa promotions (product-targeted vs cart-wide, public vs individual), especially frequent newsletter codes.
8. Customer group / B2B price lists: do they constitute announced reductions or personalised pricing (art. 12 ust. 1 pkt 5a) in our setup?
9. Kaucja: confirm interpretation (excluded from price, shown separately, refunded on withdrawal, excluded from unit price and Omnibus). Also whether an e-shop that ships DRS beverages has collection/return duties (the act frames duties around retail units by floor area; applicability to pure e-commerce is unclear: UNVERIFIED).
10. Unit price base: policy for when to use 100 g / 100 ml instead of 1 kg / 1 l (law gives no threshold).
11. EAA microenterprise status of the operator (headcount and turnover/balance sheet).
12. Perishable goods list for art. 4 ust. 4 and art. 38 ust. 1 pkt 4 (UOKiK uses 14-day shelf life heuristic).
13. Reviews policy: whether imported/third-party reviews are shown and how they are labelled; incentivised reviews.
14. Automated personalised pricing: confirm none is used, or define the notice text.
15. ADR information (UPK art. 12 ust. 1 pkt 21): which ADR body is named in the terms after ODR removal.

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Sources

All accessed on 19 October 2026.

ISAP URLs above follow the standard WDU<year><poz padded to 7> pattern; texts were actually retrieved through the ISAP ELI API (https://api.sejm.gov.pl/eli/acts/DU/<year>/<poz>/text.pdf).