Accounting for E-commerce - A Comprehensive Guide

Running an online store in Poland comes with unique accounting challenges. From VAT settlements on international sales, through handling returns and complaints, to the specifics of working with marketplaces like Allegro and Amazon. This guide covers the key accounting aspects for e-commerce businesses operating in Poland.

Tax Forms for E-commerce

Your choice of taxation depends on the scale of your operations and the type of goods you sell.

Progressive Tax Scale

Advantageous at lower income levels (up to approximately 120,000 PLN annually) or when you want to use the tax-free allowance. You maintain a KPiR - Revenue and Expense Ledger.

Flat Tax at 19%

Cost-effective at higher income levels. A fixed rate regardless of earnings. Requires maintaining KPiR.

Lump Sum Tax (Ryczalt)

The lump sum rate for trade is 3%. This is the lowest rate among all tax forms, but it does not allow deducting business expenses. It is worthwhile when your margins are high and operating costs are low.

Calculate your tax obligations using our calculators.

VAT in Online Sales

VAT is one of the most complex aspects of e-commerce accounting, particularly for international sales.

Domestic Sales

Standard VAT rates (23%, 8%, 5%, 0%) apply as in traditional retail. Remember the cash register obligation - when selling to individual consumers, there is a 20,000 PLN annual exemption limit. After exceeding it, you must register sales on a fiscal cash register.

Intra-Community B2C Sales

Since July 1, 2021, the VAT OSS (One Stop Shop) procedure applies. If your sales to consumers in other EU countries exceed a combined total of 10,000 EUR annually (across all EU countries), you must apply the VAT rates of the buyer's country.

The OSS procedure allows you to settle VAT from all B2C sales across the EU through a single tax office in Poland. Without OSS, you would need to register as a VAT taxpayer in every country where you sell.

B2B Sales Within the EU

When selling goods to businesses in other EU countries, you apply intra-community supply of goods (WDT) at the 0% rate, provided the buyer holds an active VAT-EU number and you possess documents confirming the export of goods.

Exports Outside the EU

Exports of goods outside the EU are subject to 0% VAT. This requires the IE-599 customs document confirming export. Without this document, you must apply the domestic rate.

Selling on Marketplaces - Allegro, Amazon, eBay

Allegro

Since 2024, Allegro as a platform operator reports seller data to tax authorities under the DAC7 directive. This applies to sellers who made more than 30 transactions or earned more than 2,000 EUR in a calendar year.

Allegro commissions are deductible business expenses. You receive an invoice for commissions from Allegro and record it as a cost. Note that Allegro charges commission on the gross amount (including VAT).

Amazon (FBA and FBM)

Selling through Amazon FBA (Fulfillment by Amazon) brings additional VAT obligations. If Amazon stores your goods in warehouses in other EU countries, you may be required to register for VAT in those countries. Amazon Pan-European FBA automatically distributes goods across warehouses throughout Europe.

Amazon service costs (commissions, FBA fees, storage fees) are invoiced by Amazon with Irish VAT - you apply the reverse charge mechanism.

Accounting for Platform Commissions

Marketplace commissions are recorded in KPiR as deductible expenses in column 13. Commissions from foreign platforms (Amazon, eBay) are converted to PLN using the average NBP exchange rate from the business day preceding the invoice date.

Inventory Management

Stock Records

E-commerce requires maintaining records of trade goods. At the end of the tax year (December 31), you prepare a physical inventory count, which affects your taxable income. The difference in stock between the beginning and end of the year adjusts your costs.

Valuation Methods

Trade goods are valued at:

  • Purchase price (most commonly used)
  • Acquisition cost (purchase price plus transport, insurance costs, etc.)
  • Market price (if lower than purchase price - prudence principle)

Imported Goods

When importing goods from outside the EU (e.g., from China), the value includes the purchase price, customs duty, excise tax (if applicable), and transport costs up to the point of warehouse receipt.

Returns and Complaints

Product returns are a daily reality in e-commerce. Consumers have the right to withdraw from a distance sale contract within 14 days of receiving the goods.

Revenue Correction

A product return requires issuing a correcting invoice (or a fiscal receipt correction). The correction is recorded in the period when the return occurred. Revenue is reduced by the value of the returned goods.

VAT Correction

Returns also require correcting the charged VAT. The correcting invoice reduces the output tax in the declaration for the period in which the correction was issued.

Returns Register

Maintain a detailed returns register containing: sale date, return date, goods value, reason for return, and correcting invoice number. This facilitates cost control and identification of problematic products.

Fiscal Cash Registers in E-commerce

Cash Register Obligation

Sales to individual consumers require fiscal cash register records after exceeding the 20,000 PLN limit. However, exemptions exist - mail-order sales with payment via post office, bank, or credit union (wire transfer, online card payment) are exempt from the register, provided your records clearly show which transaction each payment corresponds to.

Online Fiscal Cash Registers

Since 2025, all new cash registers must be online models that transmit data to the Central Register of Cash Registers. If you use the cash register exemption (cashless payments only), you do not need one.

Deductible Costs in E-commerce

Typical deductible expenses in an e-commerce business:

  • Purchase of trade goods
  • Marketplace and payment gateway commissions
  • Shipping costs and packaging
  • Store hosting and domains
  • Advertising (Google Ads, Facebook Ads, Allegro Ads)
  • Product photography
  • Warehouse rental
  • Order management software
  • Return costs (return shipping)

Reporting Obligations

JPK_VAT

Active VAT taxpayers file a monthly JPK_V7M (or quarterly JPK_V7K). This file contains the VAT purchase and sales register along with the VAT declaration.

Tax Returns

Depending on your tax form, you file:

  • PIT-36L (flat tax) or PIT-36 (progressive scale) - by April 30 for the previous year
  • PIT-28 (lump sum) - by April 30 for the previous year
  • PIT advance payments - monthly by the 20th of the following month

DAC7

Digital platforms (Allegro, Amazon, eBay) report seller data to tax authorities. This is not your obligation, but it means the tax office has full visibility into your platform turnover.

Summary

E-commerce accounting requires consistency and good organization. The key elements are correct VAT settlement (especially for international sales), reliable inventory records, and efficient returns handling. As your store grows, consider working with an accounting firm specializing in online retail to help optimize your tax burden and ensure regulatory compliance.