Directive (EU) 2023/2673 of the European Parliament and of the Council of 22 November 2023 amended Directive 2011/83/EU as regards financial services contracts concluded at a distance and repealed Directive 2002/65/EC. The Directive entered into force on 18 December 2023. Member States were required to transpose its provisions into national law by 19 December 2025 and to apply them from 19 June 2026.

The key change of practical significance for the broadly understood e-commerce sector is the new Article 11a added to Directive 2011/83/EU. It introduces an obligation to provide consumers with an electronic withdrawal function. In the case of distance contracts concluded by means of an online interface, traders must enable consumers to withdraw from the contract by using an appropriate online function, in addition to the other withdrawal methods already available.

Although this provision was introduced in the context of the Directive concerning financial services, it expressly applies to all distance contracts concluded by means of an online interface where a right of withdrawal exists under Directive 2011/83/EU.

Recital 37 of Directive 2023/2673, which explains the purpose of the new provision, confirms that the obligation applies not only to financial services contracts, but to all distance contracts in respect of which EU law provides for a right of withdrawal. It therefore covers standard contracts for the sale of goods and the provision of services in e-commerce falling within the scope of Directive 2011/83/EU.

Requirements applicable to the withdrawal function

Under the new provision, as introduced by Directive 2023/2673, the withdrawal function must satisfy all of the following requirements:

Labelling: the function must be labelled with the words “withdraw from contract here” or a corresponding unambiguous phrase presented in a clearly legible form.

Availability: it must remain continuously available throughout the applicable withdrawal period.

Visibility: it must be displayed prominently on the online interface and be easily accessible to the consumer.

Functionality: it must enable the consumer to submit an online withdrawal statement containing their name, details identifying the contract and the contact details to which confirmation should be sent.

Confirmation: after completing the withdrawal statement, the consumer must confirm it by means of a confirmation function labelled with the words “confirm withdrawal from contract”. The trader must then send confirmation of receipt on a durable medium, including the content of the statement and the date and time at which it was submitted.

Importantly, the Directive does not require withdrawal to be completed with a single click in the technical sense. The procedure may involve several stages, including entering the relevant information, confirming the statement and receiving confirmation from the trader. The EU legislature’s emphasis is instead on ensuring that the withdrawal process is no more burdensome than the process of concluding the contract.

Prohibition of dark patterns – new Article 16e of Directive 2011/83/EU

Directive 2023/2673 also introduces a new Article 16e into Directive 2011/83/EU. It requires Member States to ensure that traders do not design, organise or operate their online interfaces in a manner that deceives or manipulates consumers, or otherwise materially distorts or impairs their ability to make free and informed decisions.

Article 16e(1) expressly identifies the following prohibited practices:

• giving undue prominence to certain choices when asking consumers to make a decision;
• repeatedly requesting that consumers make a choice where they have already made that choice, for example by using recurring pop-up windows;
• making the procedure for cancelling or withdrawing from a service more difficult than the procedure for subscribing to it.

The provision establishes minimum harmonisation. Member States may adopt or retain more stringent rules, provided that they comply with EU law, as stipulated in Article 16e(2) of the Directive.

Information obligations towards consumers

Under Article 6(1)(h) of Directive 2011/83/EU, as amended by Directive 2023/2673, traders are required to inform consumers, before the conclusion of the contract, of the existence and location of the withdrawal function referred to in Article 11a. This information is a mandatory element of the information provided to consumers concerning their right of withdrawal.

The model instructions on withdrawal set out in Annex I, Part A to Directive 2011/83/EU have also been updated by Annex I to Directive 2023/2673. Instruction 3 of the model requires traders to indicate the address of the website or the location where the withdrawal function is available, together with information that use of the function will be confirmed without delay on a durable medium.

Consequences of failing to provide information about the right of withdrawal

In the context of financial services contracts, Article 16b(1) of the Directive expressly provides that, where the consumer has not received the required information, including information concerning the right of withdrawal, the withdrawal period will expire only 12 months and 14 days after the conclusion of the distance contract.

Although this rule is expressly set out in the chapter concerning financial services, it reflects the general approach adopted under Directive 2011/83/EU: failure to provide consumers with the required information extends the period during which they may exercise their rights.

The Directive also provides for severe penalties for infringements. Under the amended Article 24(6) of Directive 2011/83/EU, Member States must ensure that fines may be imposed in administrative or judicial proceedings for infringements of the rules governing distance contracts.

Pursuant to Article 21 of Regulation (EU) 2017/2394, a fine may amount to up to 4% of the trader’s annual turnover in the relevant Member State, or up to EUR 2 million where information on turnover is unavailable.

Under Polish law, the Act on Competition and Consumer Protection provides for a fine of up to 10% of annual turnover for infringements of consumers’ collective interests.

Practical implications for businesses

Implementation of Article 11a requires action in at least several areas.

Online shop interface: a clearly labelled and continuously available withdrawal function must be placed prominently on the online interface throughout the entire withdrawal period, which is generally 14 days from receipt of the goods.

Online form: consumers must be able to complete and submit a withdrawal statement online, providing their name, contract details and contact information.

Confirmation on a durable medium: the trader must automatically send the consumer confirmation of receipt of the withdrawal statement, for example by email, including the date and time of submission.

Updating templates and terms and conditions: the withdrawal instructions set out in Annex I, Part A to Directive 2011/83/EU must be supplemented with information about the existence and location of the withdrawal function. This is a mandatory element of the pre-contractual information provided to consumers.

Elimination of dark patterns: traders should audit their purchasing and returns processes for the practices referred to in Article 16e of the Directive.

Cross-border and multi-platform environments: the obligation applies to every online interface through which a contract is concluded. Traders must therefore ensure consistency across all language versions and sales platforms.

Practical conclusions

For e-commerce sellers, the position is clear: from 19 June 2026, every online shop offering consumers goods or services carrying a right of withdrawal must provide an online withdrawal function that complies with Article 11a of Directive 2011/83/EU. The withdrawal process must not be more difficult than the process of concluding the contract. Any unnecessary obstacles may constitute a prohibited dark pattern within the meaning of Article 16e of the Directive. Failure to provide the withdrawal function or the required information to the consumer may result in an extension of the withdrawal period and the imposition of administrative penalties.

The deadline for transposition of the Directive by Member States expired on 19 December 2025. Law firms and advisory businesses should therefore continue to monitor the final form of the implementing legislation in Poland. The lawyers of Jabłoński Koźmiński Law Firm have experience in advising on commercial and distribution matters, including e-commerce, and in particular on the implementation of requirements arising from EU consumer rights directives. Should you have any questions concerning the adaptation of your sales platform to the requirements of Directive 2023/2673, please contact us. We remain at your disposal.