Lump sum and online commerce - e-commerce store (2026) — in Poland

When does online trading have a 3% rate?

The 3% rate applies to trade service activities, i.e. the sale of unprocessed goods previously purchased for further resale.

Typical examples:

• you buy clothes from wholesalers and resell them to customers,
• you import finished goods and sell them on your own behalf,
• you run an online store with goods purchased from manufacturers,
• you sell finished goods on the marketplace.

If you produce a product yourself, significantly process it or sell a service, do not automatically assume a 3% rate. It is necessary to determine the actual nature of the activities and the appropriate grouping of PKWiU.

Dropshipping: seller or intermediary?

In dropshipping, you need to start with contracts and legal flow, not with how the package is shipped.

Goods seller

If the customer concludes a sales contract with you, you are liable to the customer for the goods and you resell them on your own behalf, the income is generally income from trade taxed at a rate of 3%. The fact that a supplier ships a package directly to a customer does not in itself turn the sale into an intermediary.

IntermediaryIf you only match a client with a seller and receive a commission, your income is the remuneration for the intermediation service. The appropriate rate depends on the scope of the service and PKWiU. Not every brokerage service has 8.5%; for example, selected wholesale brokerage is listed at 15%.

What is the revenue from Allegro and Amazon?

On a lump sum basis, revenue is the amount due from the customer for sales, less refunds, discounts and discounts. For an active VAT payer, the revenue does not include the VAT due. Do not equate income with the net transfer received from the platform.

Commissions, marketplace fees, advertising, FBA and logistics costs are company expenses. On a lump sum basis, they do not reduce the tax base just because the platform deducted them before the funds were paid out.

Example: the customer pays PLN 1,000, the marketplace deducts PLN 120 and pays out PLN 880. If the seller takes advantage of the VAT exemption, the revenue is generally PLN 1,000, not PLN 880. In the case of an active VAT payer, due VAT is excluded from the amount due. The commission of PLN 120 is not a cost that reduces the lump sum.

Flump sum and store margin

The 3% lump sum is calculated on revenue, not on margin. When the cost of purchasing goods is high, the tax scale or flat tax may be cheaper despite a higher nominal rate.

Simplified example without contributions and reliefs:

• revenue: PLN 300,000,
• purchase of goods and other costs: PLN 200,000,
• lump sum 3%: PLN 9,000,
• scaled or linear income: PLN 100,000.

This is not a full tax comparison - you need to add health insurance contributions, possible deductions and other sources of income.

VAT on domestic salesThe VAT rate depends on the specific product. It must not be assigned solely on the basis of the broad categories of "food", "books" or "drugs". For example, some goods have a 5% or 8% interest rate, and the standard rate is 23%.

The personal VAT exemption in 2026 has a limit of PLN 240,000 in sales per year, calculated proportionally when starting a business during the year. Not all types of sales are eligible for the exemption.

B2C sales to other EU countries

For intra-Community distance sales of goods and certain electronic services, a common EU threshold of EUR 10,000 net applies. The threshold applies to the total value of such transactions to consumers in all other EU countries, rather than a separate limit for each country.

Once the threshold is exceeded, the place of taxation is generally the consumer's country. You can:

• register for VAT in the individual countries of consumption or
• use the EU OSS procedure and settle foreign VAT through one country of identification.

OSS is a simplification, not a separate type of tax. You can also choose to be taxed in the country of consumption before crossing the threshold; such a choice is generally binding for two years.

Sales outside the EU

Sales sent from Poland outside the EU may be an export of goods with a 0% VAT rate if you meet the statutory conditions and have a document confirming export. The customer's foreign address alone is not enough.

When importing goods from outside the EU, customs duties, import VAT and obligations regarding product safety, markings and documentation may arise. In some sales models for parcels up to EUR 150, the IOSS procedure is used.

The most common errors

1. 2% rate for regular tradeOrdinary resale of goods is generally subject to a rate of 3%. The 2% rate has a different, narrow application.

2. Only withdrawals from the marketplace are taxed

The commission deducted by the platform does not automatically reduce the lump-sum taxable income.

3. Automatic 8.5% for dropshipping

First, determine whether you sell goods on your own behalf or provide an intermediary service. Then select the PKWiU and the rate.

4. Treating OSS as a store turnover threshold

The EUR 10,000 threshold applies in total to certain cross-border B2C sales within the EU. It is not a limit for the company's entire revenue or a threshold calculated separately for each country.

5. Deducting the cost of goods on a lump sum basis

You do not settle tax-deductible costs on a lump sum basis. The cost of purchasing the goods may make another form of taxation more favorable.

FAQ

Does sales on Allegro have a 3% rate?

If you resell goods purchased for further sale in an unprocessed state on your own behalf - in principle, yes. Additional services or in-house production may have a different rate.

Does dropshipping have a 3% rate?

It may be 3% if you are a seller of goods. If you only broker, you set the rate for the brokerage service.

Do I deduct the purchase of goods and the platform commission from the lump sum?

Not as tax deductible costs. The lump sum is calculated on the income after statutory deductions, and not on the profit or net payment from the platform.

Does OSS mean mandatory registration after EUR 10,000?

Once the threshold is exceeded, VAT must generally be settled in the countries of consumption. OSS is a voluntary simplification replacing separate registrations in these countries.

Sources- Biznes.gov.pl - Lump sum on recorded revenues, including a 3% rate for trade service activities

• European Commission - VAT One Stop Shop

Need help with e-commerce?

I run JDG accounting for e-commerce - lump sum, VAT, OSS, Allegro and Amazon. From PLN 49 + VAT per month.

Reply to [email protected] or visit oxyok.com/pl.

Note: The lump sum rate is determined according to the actual business model and the relevant PKWiU. The name of the platform or the technical shipping model do not determine the rate.