Dropshipping in Poland 2026: How to Start Step by Step

Dropshipping still tempts with a low barrier to entry, but in 2026 success comes down to the details: choosing the right model, settling VAT, and the new customs duty on parcels from outside the EU. Below is a concrete plan to get started, with no marketing promises.

Dropshipping in Poland 2026 — what it is and whether it’s legal

Dropshipping is a sales model in which you don’t keep your own warehouse. The customer places an order in your store or on a marketplace, and the goods are shipped directly by the supplier — a wholesaler, manufacturer, or intermediary. Your job is to acquire the customer, handle the order and payment, and provide after-sales support. Under Polish law, dropshipping is fully legal — no regulation prohibits it. There is only one condition: you must run it like any other commercial activity, meaning you correctly account for taxes, issue sales documents, and respect consumer rights.

So the key question isn’t “is it allowed,” but “in which model and how do I account for it.” This decision determines your taxes, your obligations toward the buyer, and the risk of a dispute with the tax office. That’s why we start with the models — they determine everything else.

Two dropshipping models — the choice that decides everything

In practice, two models operate in Poland, and the difference between them is fundamental, not cosmetic. The choice affects your tax base, tax rate, liability toward the customer, and tax risk.

1. The intermediary (agency) model

You act as an intermediary between the customer and the supplier. You don’t buy the goods for yourself — you collect the order and payment, forward the order to the supplier, and your revenue is solely the commission (margin). Example: the customer pays 500 zł, you pass 400 zł to the supplier, and 100 zł remains as your revenue. Formally, the supplier is the seller of the goods; you provide an intermediary service.

Advantage: a lower tax base (you account only for the commission), and on the lump-sum tax the rate is usually 8.5%. Risk: the tax authorities and administrative courts have repeatedly challenged this model when, in practice, the store behaved like an ordinary seller — its own sales terms, invoices for the full amount, no clear “the customer buys from the supplier” relationship. A poorly structured intermediary model can be reclassified as the sale of goods, with back taxes due. The terms and conditions and the actual flow of payments must unambiguously confirm the intermediary role.

2. The resale (own-account) model

You buy the goods in your own name and resell them to the customer. You are a seller in the full sense of the word: the entire price (e.g., 1,000 zł) is your revenue, you issue an invoice or receipt, and you bear responsibility for the goods, returns, and complaints. On the lump-sum tax, trading in goods is usually taxed at 3% — but you calculate it on the full turnover, not on the margin. The model is legally simpler and safer in dealings with the tax office, although tax-wise you have to calculate which option pays off more at your margin.

Think through your choice of model with an accountant before you even register the business — switching mid-year can be troublesome. If you plan to sell across several channels at once, the model also affects how you issue documents in each of them.

How much it costs to start dropshipping in 2026 (approximate costs)

The model’s biggest advantage is that there’s no upfront cost of goods and no warehouse. That doesn’t mean “zero costs,” however. Below are realistic line items — the amounts are approximate (2026) and worth verifying at the source, since they depend on suppliers and scale.

In practice, the most expensive part isn’t “setting up the store,” but acquiring traffic — advertising, SEO, and platform commissions. Before you spend your first złoty on ads, calculate your margin after commissions. For Allegro, this breakdown of real 2026 commissions will help.

Dropshipping taxes in 2026: VAT, lump-sum tax, PIT, and JPK

This is the most common source of beginner mistakes. Let’s break the topic down into its basics.

Form of income taxation

Your options are the general rules (the tax scale of 12% and 32%), the flat tax (19%), and the lump-sum tax on recorded revenue. The lump-sum tax is popular in dropshipping because of its simplicity, but it has a catch: you can’t deduct costs. The rate depends on the model — roughly 3% for trade (resale) and 8.5% for the intermediary service. In the resale model, you calculate the 3% on your entire turnover, so at a low margin the lump-sum tax can be less profitable than the scale or the flat tax with costs. Calculate both options on your own numbers, ideally with an accountant.

A simple example for intuition. You sell an item for 1,000 zł, bought from the supplier for 800 zł, so your gross margin is 200 zł. On the 3% lump-sum tax, you calculate the tax on the whole turnover, i.e., on 1,000 zł: that’s 30 zł. On the 12% scale, you calculate it on your income (200 zł minus any additional costs): that’s about 24 zł, but it comes with more record-keeping obligations. The practical takeaway: the lower the percentage margin, the more a lump-sum tax calculated on turnover hurts, because you pay on the full price, not on your profit. At margins in the teens of percent, calculate this especially carefully — the difference can eat a significant part of your profit.

VAT — the subjective exemption and the 240,000 zł threshold

As of January 1, 2026, the VAT subjective-exemption threshold rose to 240,000 zł in annual turnover (previously 200,000 zł). Below this threshold you may — as a rule — choose not to register as an active VAT payer. Note: with the import of goods from outside the EU and with some cross-border transactions, the exemption may be useless or impossible, and import VAT will apply anyway. This scenario has to be calculated individually.

Sales to the EU — the VAT OSS procedure

If you sell to consumers in other EU countries, once you exceed the combined threshold of 10,000 euro in annual B2C sales to the EU, you must account for VAT at the rates of the customer’s country. The VAT OSS procedure simplifies this — one registration and one return instead of registering in each country separately.

Imports from outside the EU — IOSS and import VAT

Goods brought in, e.g., from China directly to the consumer are an import. For shipments valued up to 150 euro, there’s the IOSS (Import One-Stop Shop) procedure, which lets you collect and account for VAT at the point of sale. VAT (usually 23%) on imports applies in practically every case, regardless of the parcel’s value.

New customs duty from July 1, 2026 — important for dropshipping from Asia

This is the year’s most important change for those importing from China. As of July 1, 2026, the previous customs-duty exemption for shipments valued up to 150 euro has been abolished. As a transitional solution, a fixed flat customs duty of 3 euro per tariff item has been introduced. If a single parcel contains goods from different tariff categories, the duty is charged multiple times (e.g., two items = 6 euro). The duty also increases the VAT base, so the total levy rises. In practice, margins on cheap products from Asia are shrinking — recalculate profitability from scratch. (Approximate data; verify the current status at the source and with the customs and tax office.)

JPK and KSeF

Active VAT payers file the JPK_V7M. As of January 1, 2026, there’s an added obligation to report JPK_PD (income tax). Separately, keep KSeF in mind — mandatory e-invoices are being rolled out in stages in 2026 and also apply to e-commerce sellers; we describe how this looks for online sales in our guide to KSeF 2026.

Unregistered business — can you test it without a company?

Yes, on a trial basis — as an unregistered business. From 2026, the limit is calculated quarterly: revenue may not exceed 225% of the minimum wage, i.e., 10,813.50 zł per quarter (the minimum wage in 2026 is 4,806 zł gross). It’s a good way to test a niche, but with imports and import VAT it quickly stops being enough — treat it as a proving ground, not a target business model.

Where to source goods — dropshipping wholesalers and suppliers

Your source of goods determines delivery time, quality, and margin. The main options:

• Polish and EU dropshipping wholesalers — shorter delivery time (usually 1–3 days), VAT invoices, no customs duty, easier returns. Lower margin, but less risk and more satisfied customers.
• Suppliers from China (sourcing platforms) — the lowest prices, but long delivery times, quality risk, customs duty and import VAT, and harder complaint handling.
• Local manufacturers and brands — a B2B dropshipping agreement, often the best quality and stability, but requires negotiation and volume.

With many suppliers and channels, one problem becomes crucial: keeping stock levels current. When a supplier sells its last unit but your store still offers it, you get overselling — canceled orders and negative reviews. It’s worth planning stock synchronization between the supplier and your sales channels in advance; more on the problem itself in the article how to avoid overselling. Ultimately, tying together stock and orders from multiple channels is something the Nimo panel in development aims to make easier — but the principle holds regardless of the tool.

Obligations toward the consumer — what you can’t forget

This is the area where dropshippers most often get into trouble. If you sell in your own name (the resale model), you are the one liable to the buyer, not the supplier. The minimum list of obligations:

• The 14-day right of withdrawal — the consumer may return the goods without giving a reason; you must refund the payment, and your supplier won’t necessarily accept the return as easily (that’s your risk).
• Statutory warranty and conformity of goods with the contract — you’re responsible for defects; you can’t “send” the customer off to the Chinese supplier.
• Honest information — the real delivery time (especially with imports), the total price, and the seller’s details. Hiding a long shipping time is a straight path to disputes and UOKiK penalties.
• Terms and conditions, a returns policy, and GDPR — mandatory documents; in the intermediary model, the terms must clearly describe that you buy from the supplier on the customer’s behalf.

It’s worth checking the new rules on returns and complaints for 2026 before you set your store’s policy — they define your minimum obligations toward the buyer.

The biggest risks — and how to limit them

• Long delivery times from Asia — inform customers honestly and consider EU wholesalers for your bestsellers.
• Overselling due to outdated stock levels — automatic stock synchronization and quantity buffers.
• Reclassification of the intermediary model by the tax authorities — polished terms and conditions, a consistent payment flow, an individual tax ruling.
• Margin erosion after customs duty and VAT (from July 1, 2026) — recalculate prices and avoid mixing multiple tariff items in one parcel.
• Complaints and returns at your expense — a clear policy and suppliers who genuinely handle returns.
• Dependence on a single supplier or platform — diversify your sources of goods and sales channels.

How to choose a niche without burning through your budget

The niche determines your margin and how expensive it will be to acquire a customer. Instead of looking for “a product that sells itself,” evaluate ideas against a few hard criteria:

• Margin after commissions and shipping — products at 20–30 zł rarely cover the cost of advertising; aim for a basket that can absorb the marketplace commission and an Ads budget.
• Repeat purchases and a low return rate — clothing and electronics have a high percentage of returns; accessories, hobbies, or “problem–solution” products tend to be more rewarding.
• Availability of a good supplier — ideally from the EU, with a short delivery time and genuine returns handling, to avoid customs duty and the long lead times from Asia.
• Competition and price levels — check how many sellers offer the same goods and at what prices; a price war on an identical product from the same wholesaler is a road to nowhere.

A good idea is one that passes all four tests at once, not just one that “looks trendy.” Before you invest in advertising, test a few products with a small budget and keep only those that genuinely earn money after all costs are deducted.

How to start dropshipping step by step

1. Choose a niche and research demand — check the competition, margins, and seasonality.
2. Find and vet suppliers — order samples, check delivery times and the returns policy.
3. Choose a model (intermediary or resale) and settle the form of taxation with your accountant.
4. Register your business in CEIDG or test the niche as an unregistered business.
5. Resolve VAT, OSS, and IOSS matters, and if you import — also the customs duty from July 1, 2026.
6. Launch your store or marketplace accounts — your own store, Allegro, and other sales channels.
7. Prepare the legal documents — terms and conditions, a returns policy, and GDPR.
8. Plan your data logistics — stock synchronization and handling orders from multiple channels.
9. Set up KSeF-compliant invoicing and ongoing accounting.
10. Test your marketing with a small budget, measure your margin after commissions, and scale what works.

Frequently asked questions

Is dropshipping in Poland legal in 2026?

Yes. No regulation prohibits dropshipping. The condition is running it like any commercial activity: registration (except for an unregistered business), correct tax accounting, documenting sales, and respecting consumer rights.

What tax do you pay on dropshipping?

It depends on the model and the chosen form. On the lump-sum tax, roughly 3% in the resale model (on full turnover) and 8.5% in the intermediary model (on commission). The alternatives are the scale (12% and 32%) or the flat tax (19%) with the option to deduct costs. On top of that comes VAT — a subjective exemption up to 240,000 zł in turnover in 2026.

Do you have to pay customs duty and VAT on dropshipping from China in 2026?

Import VAT (usually 23%) applies in practically every case. As of July 1, 2026, the customs-duty exemption for shipments up to 150 euro was abolished — a fixed flat customs duty of 3 euro per tariff item applies transitionally. The figures are approximate; verify the current status at the source.

Can I run dropshipping without setting up a company?

On a trial basis, yes — as an unregistered business, if your revenue doesn’t exceed the quarterly limit of 10,813.50 zł (225% of the minimum wage in 2026). With imports and VAT obligations, this form quickly stops being enough.

How much does it cost to start dropshipping?

Registration in CEIDG itself is free, and thanks to Start Relief you pay only the health contribution for 6 months. The real costs are the store platform, accounting, and — most often the largest item — marketing and marketplace commissions. The amounts are approximate and depend on scale.