The Polish data protection supervisory authority has not yet provided any guidance on the use of cookies.
Conditions for using cookies
In accordance with Art. 173 of the Telecommunications Law, users must be informed about (1) the purposes of storing and accessing the information, as well as (2) the user’s ability to determine the conditions for storing or accessing the information by means of software settings or service configuration.
Furthermore, before the cookies are placed, the user must consent to their use.