In the model with shipping directly from the supplier, the shop takes the order and the money, while the wholesaler or manufacturer sends the parcel to the customer. For the law and the tax office, however, it is still your sale: the shop is responsible to the consumer, issues the sales document and settles taxes. Below we discuss what to pay attention to before the first parcel leaves the partner's warehouse.
Who is the seller when the goods are shipped by the wholesaler
The customer concludes a contract with the shop, not with the supplier. Even if you never touch the goods, in the relationship with the buyer you appear as an entrepreneur selling an item at a distance. Three consequences follow:
- sales revenue is the whole amount paid by the customer, not only the margin; the purchase price at the supplier is a cost,
- complaints, returns and customer enquiries are handled by the shop, even if physically they reach the partner's warehouse,
- it is the shop that must show that information about the product, the price and delivery time was accurate.
For this reason, a written agreement with the supplier is essential. It is worth setting out: the deadline for sending the parcel from the moment the order is passed, who accepts returns and at which address, who bears the cost of exchanging defective goods, how the supplier documents the sale to the shop (a bulk invoice or one per order), and whether the parcel may contain its price list or logo.
Unregistered activity (działalność nierejestrowana) or a company in CEIDG
To test the model, you can start without setting up a company. In 2026, unregistered business activity (działalność nierejestrowana) is permissible as long as revenue in any quarter does not exceed 225% of the minimum wage, i.e. PLN 10,813.50. In this model, however, the limit is easy to exceed, as the whole revenue from customers counts, not the profit. A shop with monthly turnover of around PLN 3,600 uses up the quarterly limit. After exceeding it, there are 7 days to register in CEIDG (Central Register and Information on Economic Activity).
If you plan steady sales, it is more sensible to set up a sole proprietorship (JDG) right away and choose the form of taxation. Registration, choice of PKD codes and tax form are what we help you through as part of sole proprietorship handling.
VAT: when the exemption does not apply
The turnover-based VAT exemption threshold in 2026 is PLN 240,000 of sales per year (previously PLN 200,000). Many shop owners assume that up to that amount VAT does not concern them, and here comes the most common mistake. The VAT Act (Article 113(13)) excludes the exemption for taxpayers who sell online or by other distance means, among others:
- cosmetic and toilet preparations,
- computers, electronic and optical products,
- electrical equipment,
- machinery and equipment not elsewhere classified,
and also — regardless of the sales channel — parts and accessories for cars and motorcycles. A shop selling chargers, headphones or cosmetics must therefore register as an active VAT payer before the first sale, regardless of turnover. Before choosing the assortment it is worth checking the PKWiU classification of each product group.
Supplier outside the EU: import, IOSS and customs duty
When the partner sends parcels from China, Turkey or the United States straight to a customer in Poland or another EU country, we are dealing with a distance sale of imported goods. For consignments with an actual value up to EUR 150, the seller may use the IOSS procedure: they register in Poland, charge VAT at the rate of the customer's country already in the price, and file a single return each month. The import of the parcel is then exempt from VAT, and the customer does not top up the courier tax on receipt. IOSS is voluntary, but without it VAT and fees are collected from the recipient, which usually ends with the parcel being refused and returned.
Consignments more expensive than EUR 150 and excise goods do not fit within this simplification. Then a customs declaration, duty and import VAT must be planned. The details of goods brought to your own warehouse are covered by a separate article on imports, and as part of simplified accounting we make sure customs documents reach the records.
Sales to consumers in other EU countries
If an entrepreneur established only in Poland sends goods from Poland to consumers in other EU countries, the total annual value of such supplies (together with electronic services provided to EU consumers) counts. Up to EUR 10,000 (PLN 42,000) Polish VAT may be applied. Above the threshold, VAT of the customer's country applies, settled through the OSS procedure. The rules of registration and returns are described in our guide to the VAT OSS procedure. When the goods pass through several entities and several countries, a chain transaction arises: before starting, it is worth deciding to which link the transport is assigned, as this determines where and by whom VAT is settled.
Cash register, returns and liability to the customer
Mail-order sales (by post or courier) benefit from the exemption from the cash register, provided the entire payment reaches the seller's bank account and the records clearly show what and from whom the payment is (with the buyer's details and address). Collecting cash from the courier or payment without assignment to an order may trigger the obligation to use a cash register. The basis is item 41 of the Annex to the Minister of Finance regulation of 17 December 2024, which is in force until the end of 2027.
Towards the consumer, the shop has the same obligations as in sales from its own warehouse:
- The buyer has 14 days to withdraw from an online purchase, without justification and without costs other than returning the parcel.
- The shop returns all payments, including the cost of delivery, within 14 days of receiving the statement, even if the supplier has not yet refunded the money to the shop.
- For lack of conformity of the goods with the contract, the seller is liable for two years from delivery.
- Before the contract is concluded, the customer must receive clear information on the product, price, costs and delivery time and on the right of withdrawal.
It is best when the shop regulations, the returns policy and the agreement with the supplier are consistent with each other. If the partner extends shipping by a week, the regulations cannot promise delivery in 48 hours. Customer data passed to the supplier for parcel dispatch is a processing entrustment within the meaning of RODO (GDPR), so a processing agreement and information in the privacy policy are needed. General rules on terms and conditions and information obligations are described in the article how to open an online shop.
Example: a home accessories shop
Ms Anna sells lamps and decorations shipped by a wholesaler from Poznań. Lamps are electrical equipment, so despite small turnover she registers for VAT from day one. Customers pay by transfer or via a payment gateway that assigns the payment to the order, so she does not need a cash register. The wholesaler issues her one invoice each week, and returns go to the wholesaler's address, which confirms their receipt within two days. Thanks to this, Ms Anna meets the 14-day deadline for refunding the money.
How Good Balance can help
We help choose the form of running the shop, check whether the assortment allows the VAT exemption, register the company, VAT, OSS or IOSS, and run the current accounting. Start with a consultation as part of sole proprietorship handling.