Lump-Sum Tax (Ryczałt) and E-Commerce in Poland (2026) — Online Stores

The 2% lump-sum tax (ryczałt) rate applies to trading activity (PKWiU 47 — retail trade, 46 — wholesale):

• Sale of goods purchased for resale
• Online stores
• Allegro, Amazon, eBay
• Wholesale

What Is a "Good"?

A good = a movable item acquired for resale (without processing). If you buy t-shirts and resell them — that's 2%. If you sew t-shirts — that's a service (8.5% or higher).

Rates for Different E-Commerce Models

| Model | PKWiU | Rate | |---|---|---| | Retail trade (including online) | 47 | 2% | | Wholesale | 46 | 2% | | Dropshipping (as intermediary) | 46.18 | 2% or 8.5% | | Sale of own products | 32/31 | 5.5% or higher | | Logistics services | 52.29 | 8.5% |

Dropshipping — The Complication

Dropshipping is a model where you don't hold stock. The customer orders from you, you order from the supplier, and the supplier ships to the customer.

Rate for dropshipping:

• If you are the seller (the buyer pays you, you pay the supplier): 2% (trade)
• If you are an intermediary (you collect a commission, the supplier ships directly): 8.5% (intermediary service)

It depends on the contract structure and the flow of money.

Allegro/Amazon — How to Settle?

Allegro:

• Revenue: amount from sales invoices (minus Allegro commission)
• Allegro commission: a cost? Not on lump-sum tax (ryczałt) (no cost deduction)
• But: the commission reduces revenue on the platform (deduction in the register)

Amazon:

• Revenue: amount of Amazon payouts (minus Amazon fees)
• Amazon fees (FBA, commissions): a cost? Not on lump-sum tax (ryczałt)
• But: some fees reduce revenue on the platform

VAT in E-Commerce

VAT on domestic sales (PL):

• Standard rate 23% (most goods)
• 8% (food, books, medicines)
• 5% (basic food products)

VAT on EU sales:

• OSS (One Stop Shop): register in one EU country, settle VAT for the entire EU
• OSS threshold: above 10,000 EUR annually in cross-border B2C transactions

VAT outside the EU:

• Export (outside EU): 0% VAT
• Import (from China): import VAT + customs duty

Lump-Sum Tax (Ryczałt) vs Tax Scale/Flat Tax for E-Commerce

Lump-sum tax (ryczałt) 2%:

• Revenue 300,000 zł
• Tax: 300,000 × 2% = 6,000 zł
• No cost deduction (goods purchase, logistics)

Tax scale 12%:

• Revenue 300,000 zł, costs 200,000 zł (goods purchase)
• Income: 100,000 zł
• Tax: 100,000 × 12% = 12,000 zł (minus tax-free allowance)

With high costs (low margin) — the tax scale or flat tax may be better. With low costs (high margin) — lump-sum tax (ryczałt) at 2%.

Most Common Mistakes

1. Wrong PKWiU

If you sell services but have PKWiU 47 — the tax office (US) will challenge it.

2. No VAT-OSS Registration

If you sell B2C in the EU above 10,000 EUR — you must register for VAT-OSS.

3. Deducting Costs on Lump-Sum Tax (Ryczałt)

On lump-sum tax (ryczałt), you cannot deduct goods purchase costs. This hurts with a low margin.

4. Mixing Rates

If you sell goods (2%) and services (8.5%) — there must be separate PKWiU on invoices.

5. Forgetting PCC-3 at Closure

If you close your e-commerce and sell off inventory — PCC-3 at 2% or PIT.

FAQ

Is Allegro 2%?

Yes, if you sell goods purchased for resale (PKWiU 47).

Is dropshipping 2%?

Depends on the model. If you are the seller — 2%. Intermediary — 8.5%.

Can I deduct goods purchases on lump-sum tax (ryczałt)?

No. Lump-sum tax (ryczałt) has no cost deduction. You only deduct social insurance (ZUS) and health contributions.

Do I have to be VAT-registered?

If domestic turnover is below 200,000 zł — no. But EU sales (OSS) require VAT.

Need Help with E-Commerce?

I run sole proprietorship (JDG) accounting for e-commerce — lump-sum tax (ryczałt) at 2%, VAT-OSS, Allegro/Amazon. From 49 zł + VAT per month.

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

Note: Lump-sum tax (ryczałt) at 2% for trade (PKWiU 46/47). No cost deduction (goods purchase). VAT-OSS for B2C sales in the EU above 10,000 EUR. Before making a decision, consult an accountant.