How the calculation works
Prices on Allegro are gross, and Polish VAT is 23% — the highest rate among the large EU marketplaces. That tax was never revenue, so it has to come out before any margin is calculated.
buyer pays = item price + delivery
net revenue = (price + delivery) / 1.23
commission = (price + delivery*) × rate
profit = net − commission − other fees
− product − shipping − ads
* if commission is charged on delivery tooA 149 PLN listing is 121.14 PLN of revenue, not 149. Because the Polish rate is higher than in Germany or France, a price copied across marketplaces leaves noticeably less here than the same number does elsewhere.
Worked example
A product at 149 PLN sold through Smart! (the seller funds delivery), commission 11%:
- Net revenue = 149.00 / 1.23 = 121.14 PLN
- Commission 11% of 149 = 16.39 PLN
- Product 60.00 · shipping 12.99 · ads 4.00 → costs 76.99 PLN
- Profit = 121.14 − 16.39 − 76.99 = 27.76 PLN
- Net margin 22.9% · return on product cost 46.3%
- Break-even price = 109.52 PLN gross
Smart! is a question of who funds delivery
There is no separate Smart! field, because none is needed. Smart! simply means the buyer pays nothing for delivery and you absorb the full cost. Enter zero in the delivery field and your real cost in shipping.
The difference is worth seeing in numbers. Selling the same product outside Smart! with 15 PLN of delivery charged to the buyer lifts net revenue to 133.33 PLN, commission to 18.04 PLN and profit to 38.30 PLN — 10.54 PLN more per unit.
That does not make Smart! a bad deal; it lifts conversion and visibility. It means Smart! has a specific price, and you should know it before paying it.
Commission on delivery
Where commission covers the delivery amount as well, charging the buyer 15 PLN for shipping adds 1.65 PLN of commission at an 11% rate. On high volumes of low-priced goods that line stops being trivial.
The rules vary by category and programme, which is why this is a switch rather than a hardcoded assumption. Check it against your own commission invoice: divide the commission charged by the order total and compare it against the item price alone.
What the calculator does not include
- Returns — the largest gap between a calculation and reality.
- Subscriptions and packages, which are fixed costs rather than per-unit ones.
- Periodic promotion fees, unless you convert them to a per-unit figure in the “other fees” field.
- Cost of capital and stock turn. A 46% return means something very different on monthly turnover than on half-yearly.
- Packaging and environmental fees for placing goods on the market.
Frequently asked questions
On the amount the buyer pays, so the VAT-inclusive price. At 149 PLN and 11% that is 16.39 PLN rather than the 13.33 PLN the net figure would give — a difference of 23% on the commission itself.
Take a commission invoice or a single order settlement and divide the commission charged by the order total. That is your effective rate, and it often differs from the table because of price thresholds and the programmes you are enrolled in.
Not necessarily. If you ship from another EU country to Polish consumers you can usually declare the Polish VAT through the One Stop Shop. Storing stock in Poland is what normally triggers a local registration obligation.
It depends on whether the lift in conversion covers the delivery cost. The calculator gives you the exact figure: compare profit with delivery charged to the buyer and without it. The difference is what Smart! costs you per unit.
The lowest gross item price at which the sale still covers every cost you entered, with the delivery amount unchanged. Below it each order loses money. It is the floor for promotions and the line you defend in a price war.