Retail markets · EU thresholds in EUR + 23% VAT
Poland
23% VAT, the EU low-value duty, and Allegro as the platform most Polish buyers use first.
Key facts
| Currency | PLN |
|---|---|
| VAT | 23% |
| EU threshold currency | EUR — the €150 line and €3 duty are denominated in euros |
| De minimis | €150 duty exemption ended 30 June 2026 |
| Low-value duty | Temporary flat €3 per parcel up to €150, until 30 June 2028 |
| Marketplaces | Allegro, Amazon.pl, eBay, Etsy, Shopify |
| Last verified | 2026-10-17 |
Two currencies in one calculation
Poland's VAT rate is 23% and prices are in złoty, but the EU low-value rules are written in euros. That mismatch is a practical trap: a parcel priced at 600 PLN is not below the €150 line merely because 600 is a larger number than 150. Convert the declared value to euros before applying the threshold, and keep the conversion rate used with the shipment records.
Above €150, Polish customs duty applies at the product's tariff rate. Below it, the temporary €3 duty still applies until 30 June 2028. VAT is charged from the first euro-equivalent of value.
Allegro first
Allegro is the marketplace most Polish consumers use first, with Amazon.pl in a secondary position and eBay and Etsy serving narrower segments. Allegro's fee schedule varies by category and by the delivery and advertising options attached to the listing, so the effective take rate can differ substantially from the headline commission.
Polish buyers expect fast domestic delivery and simple returns. A cross-border seller competing on price alone usually loses to a local seller with a domestic warehouse, even after the fee difference is accounted for.
Frequently asked questions
Does Poland use the euro?
No, Poland uses the złoty. The EU low-value thresholds are in euros, so convert the declared value before applying them.
Is the €3 duty charged in złoty?
The measure is denominated in euros; customs converts it into the local currency using its exchange rate. The calculator uses EUR for the threshold so the comparison stays consistent.
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