On 7 March 2017, an article was published on Bankier.pl entitled "Ban on Sunday trading not for banks? Some outlets to be opened on all Sundays" by Wojciech Buczoń. The author addresses the issue of whether banks are subject to the ban on Sunday trading in the light of the Act of 10 January 2018 on limitation of trade on Sundays and holidays and on certain other days.
The article features a comment by Katarzyna Domańska-Mołdawa, partner in BSJP law firm, who underlines that trade constitutes as a process of sale of goods, i.e. exchange of goods for money, whereas bank services, in most of the cases, do not fulfil that criterium. Katarzyna, concurrently, points out to certain exceptions to this very rule.
The article is available here.