How do you account for dropshipping in a Polish online store?
Dropshipping is not a legal form but a fulfilment arrangement. One question decides the accounting: do you sell the goods in your own name, or merely broker between customer and supplier?
Short answer
- Under agency, only the commission is revenue, not the full customer payment.
- When selling in your own name, the full amount is revenue and the purchase is a cost.
- The model must follow from the terms, the supplier contract and the money flow — not from a mere declaration.
- Toward the consumer you are liable as the seller whenever you are the party to the contract.
- For non-EU goods, customs duty and import VAT apply, and low-value consignments may use IOSS.
Two models
Agency vs. selling in your own name
| Aspect | Agency | Own-name sale |
|---|---|---|
| Revenue | Commission | Full customer payment |
| Cost of goods | None | Supplier invoice |
| Document for the customer | Invoice for the brokerage service | Invoice or receipt for the goods |
| Sales contract | Between customer and supplier | Between customer and you |
| Complaints | Usually the supplier's | Yours |
A real example
Example: the customer pays PLN 300 and the supplier invoices you PLN 220. Under own-name sale you report PLN 300 revenue and PLN 220 cost. Under agency the revenue is the PLN 80 commission — but then the supplier must issue the customer's document and be the contracting party; if your terms say otherwise, the agency model exists only on paper.
Common mistakes
- Declaring agency while the terms show the store sells the goods.
- Pushing the customer to file complaints with an Asian supplier.
- Ignoring customs duty and import VAT on non-EU goods.
- Promising „3–5 days” when the real transit takes weeks.
How 4shopy helps
- You set delivery options and lead times yourself, so the page and cart show the real duration.
- A CSV catalogue import lets you quickly update prices and availability from the supplier price list.
- Exporting orders to a file simplifies settlement with the supplier and the accountant.
- Shipping origin and possible customs charges can be shown in the cart.