Do I Need a Business to Dropship in Poland? Unregistered Activity and Taxes in 2026

Short answer: not always, at the start. In 2026 you can sell in Poland without registering a business as long as your revenue stays at or below PLN 10,813.50 in every quarter and you have not run a registered business in the last 60 months. Polish law calls this unregistered activity (działalność nierejestrowana): no CEIDG entry, no ZUS social security or health contributions from this activity, no monthly tax advances. You settle the income once a year on the PIT-36 return. Consumer rights, including the 14-day right of withdrawal and complaints, apply from your first order. Once you exceed the limit, you have 7 days to register in CEIDG, and registration is free (biznes.gov.pl, biznes.gov.pl, accessed 26.09.2026).

This is not tax or legal advice. I checked the rules and limits on Polish government (gov.pl) websites (accessed 26.09.2026). Confirm your situation with a tax adviser or an accountant.

If you are starting from zero and want your first steps in the right order, the next step is my free community: join my free community.

This article covers Polish rules for a person living and selling from Poland. All sources are Polish government pages in Polish; the quotes below are my translations. If you are not a Polish citizen, check first whether you may run a business in Poland at all. Biznes.gov.pl lists who may do so without restriction: EU/EEA, US and Swiss citizens, Ukrainian citizens legally in Poland with a PESEL with UKR status, and participants in the Poland. Business Harbour programme (biznes.gov.pl, accessed 26.09.2026). Others need to check their residence basis.

What people ask me most

Questions about a company, a sole proprietorship (JDG) and taxes come up 16 times in what I collected: YouTube comments, Discord and pre-call booking forms (as of September 2026). A few of them, translated, with no author details:

• "do I have to set up a company right away to get a payment gateway and pay the supplier" (Discord, August 2026)
• "what about taxes, because up to 75% of the minimum wage we file PIT-36, and what if we go over that threshold?" (YouTube comment, January 2025)
• "can I start this even if I'm under 18?" (YouTube comment, January 2025)
• "how do taxes work if I buy from Alibaba?" (YouTube comment, February 2025)

The second question shows how much 2026 changed. Since 1 January 2026 the unregistered-activity limit is counted per quarter, not per month (biznes.gov.pl, accessed 26.09.2026). If you learned from material written before 2026, check the numbers again.

What do you need in your situation? Decision table (as of September 2026)

Find your row. Each row is explained below, with its source.

Your situation	What you need	Source (accessed 26.09.2026)
Testing a store, revenue up to PLN 10,813.50 in every quarter, no business in the last 60 months	Unregistered activity: a simple sales log, PIT-36 once a year, consumer rights	biznes.gov.pl/00115
You went over PLN 10,813.50 in a quarter	CEIDG registration within 7 days of exceeding it (free)	biznes.gov.pl/00115, biznes.gov.pl/ou736
You carried on a business in the last 60 months (periods of suspension do not count)	Unregistered activity is not available to you; you need a CEIDG entry	biznes.gov.pl/00115
You open a JDG for the first time (or after a 60-month break)	Start-up relief: 6 months without social security contributions, then 24 months of reduced contributions; health contribution is paid throughout	biznes.gov.pl/00120, ZUS
You sell in Poland up to PLN 240,000 a year	VAT small-business exemption (in your first year the limit is pro rata to the days you trade)	biznes.gov.pl/00246
You sell e.g. cosmetics, electronics or household appliances online, car parts or jewellery	VAT from the first sale, whatever your turnover (full exclusion list below and on biznes.gov.pl)	biznes.gov.pl/00246
You sell to consumers in other EU countries above EUR 10,000 (PLN 42,000) a year	VAT registration in each customer country, or the VAT OSS scheme	biznes.gov.pl/00270
You ship goods from outside the EU to EU customers	Parcels up to EUR 150: optional VAT IOSS; from 1 July 2026 a EUR 3 customs duty per item, counted by tariff classification	biznes.gov.pl/00270, EC Representation in Poland, European Commission, 29.06.2026
You don't know if you are an intermediary or a seller	A tax adviser, or your own individual tax ruling (PLN 40 per described set of facts)	gov.pl

Do I need a business to dropship in Poland?

No, as long as you meet the conditions for unregistered activity. Biznes.gov.pl lists two: quarterly revenue does not exceed 225% of the minimum wage, and you have not run a business in the last 60 months (5 years) (biznes.gov.pl/00115, accessed 26.09.2026). The 2026 minimum wage is PLN 4,806, so the limit is PLN 10,813.50 per quarter. A business that was suspended for that whole period does not count, because biznes.gov.pl treats suspension as not carrying on the activity.

Only a natural person can run unregistered activity. You need no NIP (tax ID) or REGON number, unless you register as a VAT payer or record sales on a cash register.

You must register a business straight away, even with small revenue, if your activity needs a licence, a permit or an entry in the register of regulated activity. Biznes.gov.pl gives one example that applies to shops: selling alcohol.

On the payment gateway question I have no answer for every provider. I did not check the terms of every gateway and wholesaler. If a provider or supplier requires a NIP, ask them before you build the store, because that decides whether you can start without a JDG.

The 2026 unregistered-activity limit: what is PLN 10,813.50 and what counts toward it?

You count revenue toward the limit, not profit. Biznes.gov.pl says so directly: you count the revenue due for each month from the receipts or invoices you issued, even if the customer has not paid yet (biznes.gov.pl/00115, accessed 26.09.2026).

In dropshipping this matters. If you sell in your own name, your revenue is the full amount the customer pays, not your margin (more on this below). Convert it into orders. PLN 10,813.50 per quarter is about PLN 3,604 a month on average. With a PLN 100 average order, that is about 108 orders per quarter. That calculation is mine, based on the biznes.gov.pl numbers.

Revenue for income tax works differently from revenue for the limit. For tax, only money you actually received counts. An amount due but unpaid becomes taxable revenue on the day you are paid. You deduct returned goods, discounts and early-payment discounts.

If you exceed the limit during a quarter, your activity becomes a business activity. From the day you exceed it, you have 7 days to register in CEIDG.

What are your obligations in unregistered activity?

From your first sale you have four obligations (biznes.gov.pl/00115, accessed 26.09.2026):

1. Keep a simple sales log. A spreadsheet is enough: sequence number, date, sale value, running total. Record each day's sales before your first sale the next day.
2. Report your income (revenue minus documented costs) on the annual PIT-36 return, taxed on the progressive scale. During the year you file no returns and pay no advances.
3. Issue a receipt or an invoice when the buyer asks for one.
4. Respect consumer rights: a customer can withdraw from a distance contract within 14 days, and you handle complaints, returns and repairs (biznes.gov.pl/00309, accessed 26.09.2026).

You pay no social security or health contributions on unregistered activity. Having no business does not exempt you from point 4. The customer has the same rights whether they buy from a JDG or from a person without a registration.

Can I dropship in Poland if I'm under 18?

A minor can run unregistered activity too, with limits. Biznes.gov.pl explains that a person aged 13 to 18 has limited legal capacity. They cannot sign a contract with a supplier or a sales contract alone and need consent from a legal guardian, usually a parent (biznes.gov.pl/00115, accessed 26.09.2026). They can manage the income themselves, unless a guardianship court decides otherwise. In practice, with an online store you start together with a parent.

How much does it cost to register a JDG, and what do you pay ZUS at the start?

CEIDG registration costs nothing: "Złożenie wniosku o wpis do CEIDG jest BEZPŁATNE" (filing a CEIDG application is FREE) (biznes.gov.pl/ou736, accessed 26.09.2026). The costs start later, with contributions and accounting.

ZUS, the Polish social insurance institution, describes reliefs for small businesses in its analysis "Składki przedsiębiorców w 2026 roku" (entrepreneurs' contributions in 2026). Three of them cover social contributions once you register a JDG (ZUS, February 2026, accessed 26.09.2026):

Relief (as of 2026)	How it works	Conditions
Ulga na start (start-up relief)	6 months without social security, Labour Fund and Solidarity Fund contributions	First business, or the last one closed at least 60 months ago; you do not provide services to a former employer (biznes.gov.pl/00120)
Preferential contributions	24 months of contributions based on 30% of the minimum wage (base PLN 1,441.80), lowest social contributions PLN 456.18/month	After the start-up relief, or from the start of the business
Mały ZUS plus	Contributions based on half of last year's income, from PLN 456.18 to PLN 1,788.29/month	Previous calendar year's revenue up to PLN 120,000 (so not from day one); for 36 months out of the last 60

None of these reliefs covers the health contribution. ZUS states that people on the start-up relief, preferential contributions and Mały ZUS plus pay it too. Its size depends on your form of taxation: 9% of income on the tax scale (at least PLN 432.54/month in 2026), 4.9% of income on the flat tax, and on the lump sum a fixed amount set by your revenue so far this year: PLN 498.35, 830.58 or 1,495.04 a month (thresholds PLN 60,000 and 300,000).

Tax scale, flat tax or lump sum: which forms of taxation can a JDG use?

As a JDG you pay personal income tax (PIT) and choose one of three forms (biznes.gov.pl/00120, accessed 26.09.2026):

Form	Rate	What the tax is based on
Tax scale (general rules)	12% and 32%	income (revenue minus costs)
Flat tax (podatek liniowy)	19%	income
Lump sum on recorded revenue (ryczałt)	the rate depends on the type of activity	revenue, with no cost deductions

If you choose nothing, you stay on the tax scale. A new business can no longer choose the tax card (karta podatkowa). You can state your choice in the CEIDG application.

I don't recommend a form. The lump sum is paid on revenue, and when you sell in your own name your revenue is the full amount from the customer, including the money you pass to the supplier. Which form costs you less depends on your margin and costs. Work it out with an accountant on your own numbers before you file.

Dropshipping VAT in Poland: what is the exemption limit in 2026?

Since 1 January 2026 the VAT small-business exemption limit is PLN 240,000 of sales a year. Before that it was PLN 200,000 (biznes.gov.pl/00246, accessed 26.09.2026). Some dropshipping guides that AI chatbots cite still say PLN 200,000. Check the date of whatever you read.

If you start mid-year, the limit is pro rata. Biznes.gov.pl gives an example: start on 2 May 2026, 244 days remain, the limit is 240,000 × 244 / 365 = PLN 160,438.36. You register for VAT before the sale that takes you over your limit.

For dropshipping the list of exclusions matters more. Biznes.gov.pl lists these "among others", so this is not the full list. The exemption does not apply, among other cases, if you:

• sell online cosmetics and toiletries; computers, electronic and optical products; electrical appliances and non-electrical household equipment; machinery and equipment not classified elsewhere,
• sell car or motorcycle parts (wholesale or retail, online or not),
• sell jewellery and other goods listed in Annex 12 to the VAT Act,
• sell excise goods (with a few exceptions).

In those cases you account for VAT from your first sale, even if you are nowhere near PLN 240,000. This also applies to unregistered activity: biznes.gov.pl notes that its VAT exemption does not cover goods that require VAT registration from the first sale. If your niche includes electronic gadgets, household appliances, cosmetics, jewellery or car accessories and parts, check it with an accountant for VAT before you spend your first złoty on ads. For KSeF, Poland's e-invoicing system for businesses, see the glossary.

Selling to other EU countries: when do you need OSS?

The threshold for sales to consumers in other EU countries is EUR 10,000 (PLN 42,000) a year, counted across all EU countries together (biznes.gov.pl/00270, accessed 26.09.2026). You must not exceed it in the current or the previous year.

• Below the threshold you treat these sales like domestic ones, or you register voluntarily for VAT in the customer's country or in OSS.
• Above the threshold you register for VAT in every country you sell to, or use the VAT OSS scheme. OSS lets you file one return and make one VAT payment for sales across the EU (podatki.gov.pl, accessed 26.09.2026).

To use OSS in Poland you must be registered as a VAT payer, either active or exempt. In unregistered activity that is a separate step to agree with your accountant.

Intermediary or seller in your own name: what is your revenue?

It depends on who sells the goods to the customer. In a ruling of 12 June 2020 (ref. 0114-KDIP3-1.4011.212.2020.3.LZ), the Director of the National Tax Information (KIS) held that if a taxpayer only acts as an intermediary, meaning they do not sell in their own name and do not own the goods, their revenue is the commission: the difference between what the customer paid and what was passed to the supplier (eureka.mf.gov.pl, accessed 26.09.2026).

The facts in that ruling were specific: sales through auctions on an auction portal; the customer asked the taxpayer to place the order in the customer's name; a non-EU supplier issued the sales document in the customer's name; the taxpayer never owned the goods or received a purchase invoice in its own name; and it invoiced the customer only for its commission. Customer payments went into the taxpayer's account. The ruling covers PIT only.

The ruling also quotes the general rule in Article 14(1) of the Polish PIT Act: business revenue is the amounts due, even if not yet received. My conclusion from that rule (not the ruling's): if you sell in your own name, your revenue is the full amount from the customer, and the supplier's price is a cost.

Three caveats:

• An individual ruling protects only the person who applied for it, and only for the facts described.
• A typical Shopify store, where the supplier invoices you and the customer buys your offer, does not look like the facts in this ruling. Calling yourself an "intermediary" in your terms settles nothing.
• Choosing the model is a decision for a tax adviser. You can also apply for your own ruling. The fee is PLN 40 per described set of facts or future event (gov.pl, accessed 26.09.2026).

Goods from China and outside the EU: VAT, IOSS and the EUR 3 duty

If goods travel to an EU customer from outside the EU in a parcel worth up to EUR 150, you can account for VAT through IOSS. You register in Poland, file one monthly VII-DO return, and the import is VAT-exempt when the customs declaration carries a valid IOSS number (biznes.gov.pl/00270, accessed 26.09.2026). IOSS is optional. Once you join, you must use it for all such transactions.

From 1 July 2026 the EU charges a EUR 3 customs duty per item on parcels from outside the EU that used to be duty-free up to EUR 150. The European Commission says it applies "per item, based on tariff classification and not quantity": 5 T-shirts cost EUR 3, 3 T-shirts and a watch cost EUR 6 (European Commission, 29.06.2026, accessed 26.09.2026). The rate is temporary, until July 2028 (European Commission Representation in Poland, accessed 26.09.2026). What it does to margins on cheap products is in my article on dropshipping Poland vs UK.

Who unregistered activity makes sense for

• You are testing your first store and don't know yet whether the product will sell.
• Your quarterly revenue will realistically stay within PLN 10,813.50.
• You have not run a business in the last 5 years, so you can use the start-up relief later.
• You sell products outside the VAT exclusion list.

Who it does not make sense for

• You plan an ad budget that will push revenue over the limit within weeks of your first successful test. Prepare your CEIDG entry right away.
• You sell cosmetics, electronics, car parts or jewellery (or anything else on the exclusion list), because VAT applies to you from the first sale anyway.
• The payment provider or supplier you want to use requires a NIP.

What the whole start costs beyond the paperwork is in my article on the minimum dropshipping budget. The full path for your first weeks is in the guide on how to start dropshipping.

This is not tax or legal advice. I checked the rules and limits on Polish government (gov.pl) websites (accessed 26.09.2026). Confirm your situation with a tax adviser or an accountant.

Where to go next

Pick the row that matches where you are:

• You want a human answer about your own store, free: the Discord — about 1,350 people (September 2026), and I am there every day answering questions.
• You want the structured course, and you read Polish: GQ Start, 7 days free (PL) — one store, one task a day. It is a Polish-language course; the link is marked so you know what you are clicking into.
• You already know what you cannot do and want feedback: 1:1 mentoring — it starts with a 30-minute qualification call, and I give the price after that call. I do not guarantee results. Individual participants' results may vary.
• You want the material every week: Operator on Whop — 200 PLN per 30 days (read from the Whop API, 27 September 2026), weekly calls and material.
• Free AI agent templates: dawidgac.com/pl/skills.

Sources (accessed 26 September 2026)

• biznes.gov.pl, "Działalność nierejestrowana" (unregistered activity): https://www.biznes.gov.pl/pl/portal/00115
• biznes.gov.pl, "Wpis do CEIDG" (CEIDG registration): https://www.biznes.gov.pl/pl/portal/ou736
• biznes.gov.pl, "Co musisz wiedzieć zanim zarejestrujesz firmę" (forms of taxation, start-up relief): https://www.biznes.gov.pl/pl/portal/00120
• biznes.gov.pl, "Kto musi płacić VAT" (PLN 240,000 limit, exclusions): https://www.biznes.gov.pl/pl/portal/00246
• biznes.gov.pl, "Jak rozliczać VAT od sprzedaży towarów i usług konsumentom z UE" (OSS, IOSS): https://www.biznes.gov.pl/pl/portal/00270
• biznes.gov.pl, consumer rights: https://www.biznes.gov.pl/pl/portal/00309
• podatki.gov.pl, "Punkt kompleksowej obsługi (OSS i IOSS)": https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss
• ZUS, "Składki przedsiębiorców w 2026 roku" (February 2026): https://www.zus.pl/documents/10182/13364587/Sk%C5%82adki%2Bprzedsi%C4%99biorc%C3%B3w%2Bw%2B2026%2Broku_DFF.pdf/c8d4e1dc-c80b-91d6-7453-02309976f713
• Eureka (Ministry of Finance), individual ruling 0114-KDIP3-1.4011.212.2020.3.LZ of 12.06.2020: https://eureka.mf.gov.pl/informacje/podglad/416015
• gov.pl, "Uzyskaj podatkową interpretację indywidualną" (get an individual tax ruling): https://www.gov.pl/web/gov/uzyskaj-podatkowa-interpretacje-indywidualna
• European Commission, news of 29.06.2026 (EUR 3 per tariff classification): https://commission.europa.eu/news-and-media/news/ensuring-fairness-and-safety-eur3-customs-duty-low-value-parcels-2026-06-29_en
• European Commission Representation in Poland, customs duty on small parcels from outside the EU from 1.07.2026: https://poland.representation.ec.europa.eu/aktualnosci-i-wydarzenia/aktualnosci/clo-na-male-paczki-spoza-ue-2026-07-01_pl