Dropshipping in Poland 2026 — VAT, Taxes and Obligations

Dropshipping models and VAT

• EU supplier → customer in Poland/EU — intra-Community sale, VAT 23% / OSS
• EU supplier → customer outside the EU — export, VAT 0%
• Non-EU supplier (China) → EU customer, order below EUR 150 — IOSS (Import One Stop Shop), VAT paid at the point of purchase by you
• Non-EU supplier → EU customer, order above EUR 150 — the customer pays VAT upon parcel delivery, plus customs duties

IOSS — essential for dropshipping from China

IOSS (Import One Stop Shop) has been in effect since July 2021. It applies to parcels valued at up to EUR 150. Without IOSS, the customer pays VAT upon delivery (and often customs duties), which ruins the shopping experience and leads to complaints.

With IOSS:

• You (the seller) register for IOSS in Poland
• The customer sees the VAT-inclusive price directly in the store
• The parcel clears customs without any surcharge
• You report and pay the collected VAT on a monthly basis

Without IOSS, parcels get stuck in customs, customers are dissatisfied, and refunds become the norm.

KPiR and dropshipping

Every sale must be recorded in KPiR (Tax Revenue and Expense Ledger):

• Revenue — recognized at the moment of receiving payment from the customer (invoice, receipt, payment confirmation)
• Purchase cost — recognized at the moment of purchase from the supplier (foreign company invoice, AliExpress receipt, PayPal confirmation)
• Shipping cost — tax-deductible expense, usually included in the supplier's price
• Platform commission (Allegro, Amazon, Shopify) — tax-deductible expense

A foreign invoice (e.g., from AliExpress or a German supplier) is a tax-deductible expense after conversion from EUR to PLN at the NBP (National Bank of Poland) exchange rate on the date of issue.

KSeF and dropshipping

Since April 2026, KSeF (National e-Invoicing System) is mandatory for active VAT taxpayers. For a dropshipper, this means:

• All B2B sales invoices must be issued through KSeF
• Invoices received from EU suppliers are retrieved via KSeF
• B2C customers receive receipts or simplified invoices (which may be issued outside of KSeF)
• Online stores must integrate with the KSeF API

Most common dropshipper mistakes

1. Failure to register for VAT when annual turnover exceeds PLN 200,000
2. Not registering for IOSS when selling from China — customers receive customs invoices, refunds spike, negative reviews follow
3. Undocumented AliExpress purchases — the tax office will not recognize them as deductible expenses without PayPal/card statements
4. Selling through a personal account — risk of the tax authority challenging your business status and assessing back VAT
5. Not registering with UODO (Personal Data Protection Office) — GDPR requires registration if you process customer data (which every online store does)

Frequently asked questions