5 minute read 6 Jul 2023

Poland: e-commerce in practice. EY Guide 2023

By EY Poland

Multidisciplinary professional services organization - Assurance, Consulting, Tax, Strategy & Transactions

Contributors
Michał Sawicki,  
Grzegorz Przytuła
5 minute read 6 Jul 2023
Related topics Law Strategy Tax

Poland is an attractive market for foreign e-commerce companies and has significant investment potential. The e-commerce market in Poland has continued its development in 2023, at a pace which has not been undermined by prevailing high inflation. It is our great pleasure to present the "Poland: e-commerce in practice. EY Guide 2023" in which we analyzed the legal, tax and business aspects that should be taken into account before starting an online business in Poland.

During the COVID-19 pandemic, e-commerce experienced exceptional growth as restrictions on in-person shopping changed Polish consumer habits and upgraded their digital skillset. As data from the 2022 Eurostat survey shows, 73% of Polish internet users acknowledge using online shopping outlets. Certainly, Poland is an attractive market for foreign e-commerce companies and has significant investment potential.

E-commerce trends in Poland

The e-commerce market is highly competitive and undoubtedly modern technologies such as omnichannel, AI, chatbots, AR and VR shopping, quick online payments and loans, social media shopping, sales via smartphone or green deal are becoming central to the success of e-commerce companies around the world. During the pandemic, the trend to establish omnichannel rapidly accelerated in attempting to gain customer loyalty in the dynamically changing and user-experience centered e-commerce market. 

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Cross-border e-commerce, due to different legal and tax environments across EU Member States, is still a huge challenge for entrepreneurs. 

Since the launch of the Digital Single Market Strategy in May 2015 and the Digital Decade policy program 2030 in January 2021, the European Commission (EC) has been working on, i.a., breaking down barriers for consumers in cross-border commerce. The EC’s main focus is on:

  • The revised Payment Services Directive and rules on cross-border parcel delivery services already in force
  • New rules to prevent unjustified geo-blocking
  • Revised consumer protection rules, such as the Omnibus Directive, the Sale of Goods Directive and the Digital Services Directive
  • A VAT e-commerce package for online sales of goods and services
  • The Digital Services Act and the Digital Markets Act
  • The Artificial Intelligence Act

Do you know all the key aspects to enter the E-commerce market in Poland?

Non-compliance with local laws or lack of knowledge on local markets  and consumer behavior may lead to severe consequences. 

Therefore, the EY Poland Law, Tax and Strategy and Transactions joint teams take great pleasure in presenting this EY Guide 2023 — Poland: e-commerce in practice. Our experts have analyzed all the crucial aspects which should be considered before commencing an online business in Poland, such as the legal form for conducting e-commerce, registration obligations, different channels of sale, necessary documents, seller’s obligations, consumer rights, IP rights and advertising, privacy and cookies, payment services, cybersecurity aspects and tax requirements. 

We hope that this Guide will become a roadmap to a successful e-commerce business in Poland for your company. We invite you to read the Guide and to contact us for in-depth analysis and support in implementing even the most challenging projects.
Justyna Wilczynska-Baraniak
EY Polska, EY Law, Intellectual Property, Technologies and Personal Data, Partner, Attorney-at-law

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Summary

Download the EY Guide - Poland: e-commerce in practice  in which we analyzed the legal, tax and business aspects that should be taken into account before starting an online business in Poland. The report covers the following issues:

  • Introduction to e-commerce
  • E-commerce legal trends
  • Consumer rights and competition
  • Intellectual property regulations
  • Data protection in e-commerce
  • Marketing in e-commerce
  • Payments in e-commerce
  • Cybersecurity
  • Tax registration requirements and reporting obligations for e-commerce businesses
  • VAT specific comments
  • Income taxation
  • Tax aspects of e-commerce business logistics operation
  • Digital service tax and digital advertisement tax proposals
  • Business perspective

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About this article

By EY Poland

Multidisciplinary professional services organization - Assurance, Consulting, Tax, Strategy & Transactions

Contributors
Michał Sawicki,  
Grzegorz Przytuła