What an e-commerce importer must file in Poland in 2026

This profile assumes a small company that sells online and imports goods into the EU, so it adds the obligations that come with cross-border online sales - customs and import duties, packaging and extended-producer-responsibility fees, consumer rules for online sellers - on top of the standard tax calendar. It also includes EU-wide e-commerce and product rules, such as CE marking or battery regulations, where they apply. Sell only domestically, or manufacture rather than import, and your actual list will look different.

This page assumes a specific starting profile: e-commerce importer, in Poland. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

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