Separate Polish VAT from the PLN selling price
At 23% standard VAT, PLN 149.00 contains PLN 27.86 of output VAT and PLN 121.14 of revenue excluding VAT. Divide by 1.23 rather than subtracting 23% of the customer price. Do not compare this local order with a euro amount of the same numeral.
Revenue excluding VAT = PLN 149.00 / 1.23 = PLN 121.14; output VAT = PLN 149.00 − PLN 121.14 = PLN 27.86Use the PLN table as a dated operating case
Assume a 9% platform fee and a 10% creator rate on half of comparable orders, equivalent to a 5% blended creator cost in this equal-value example. The product costs PLN 48.00, fulfilment PLN 14.00, packaging PLN 2.00 and advertising PLN 15.00 per order. These are invented inputs for checking the arithmetic, not Poland market averages.
The example has no buyer-paid shipping, coupons or refunds. Costs use a consistent basis excluding recoverable input VAT where applicable; displayed amounts are rounded after calculation.
Subtract the direct costs from PLN 121.14 of revenue excluding VAT to get PLN 21.28 of contribution. A 10% contribution target on gross sales would reserve PLN 14.90. Compare that target with the actual result before committing to a discount, creator offer or higher ad budget.
| Line | Amount | Basis |
|---|---|---|
| Revenue excluding VAT | PLN 121.14 | PLN 149.00 / 1.23 |
| Platform commission | PLN 13.41 | 9% of gross item amount |
| Blended creator cost | PLN 7.45 | 10% rate × 50% attributed share |
| Product cost | PLN 48.00 | Illustrative landed cost |
| Fulfilment + packaging | PLN 16.00 | Illustrative direct expense |
| Advertising | PLN 15.00 | Illustrative allocated spend |
| Contribution | PLN 21.28 | Before unallocated overhead and business taxes |
Check what the Polish order actually costs
The currency selector changes the unit label; it does not convert amounts. Record the source and date when translating a supplier’s EUR costs into PLN. Do not compare PLN revenue with unconverted EUR costs.
| Cost | Who receives or bears it | Base to check | Settlement treatment |
|---|---|---|---|
| Platform commission | TikTok Shop | Actual order fee base, category and active mission | Deducted in settlement; relevant commission reverses on refunded items |
| Output VAT | Accounted for under your applicable tax treatment | VAT-inclusive selling price and product rate | Separate tax liability; not another platform fee |
| Creator commission | Seller funds the qualifying creator commission | Eligible attributed revenue after relevant refunds | Reconcile the settled amount, not only the initial estimate |
| Fulfilment and returns | Seller, carrier or warehouse under the applicable arrangement | Actual shipment, handling and usable stock recovery | An external carrier invoice is not automatically a platform deduction or refunded cost |
- Confirm the SKU rate and any active mission in Seller Center. A first EU shop must satisfy the local-shipping, product and mission conditions; opening another country shop does not restart eligibility.
- Match the fee base to buyer shipping, discounts and refund rows. Do not subtract output VAT from a platform base simply because accounting revenue excludes VAT.
- Enter actual fulfilment and creator costs, then use the worked order below as a reproducible check. For mixed VAT, partial refunds or funded coupons, reconcile the transaction separately.
Stress-test converted costs before changing a PLN price
If converted product cost rises by 5% while the other assumptions remain fixed, contribution falls from PLN 21.28 to PLN 18.88. This is a planning sensitivity, not an exchange-rate forecast. An eligible account may use 2% for 90 days; keep the regular-rate case and a dated cost conversion when deciding whether the retail price needs to move.