A business incubator for e-commerce
Sell on Amazon, Etsy, eBay and your own shop without setting up a company — the FDK incubator
How does an incubator for e-commerce work?
Selling online is today one of the most popular ways to earn extra income or build your own business. However, once turnover starts to grow, the question of legal form arises: a sole proprietorship (JDG), a limited company, or perhaps another option? Registering a business in the usual way means compulsory ZUS contributions, complicated VAT settlements and bookkeeping. The FDK business incubator for e-commerce is an alternative — you operate legally under the foundation's umbrella, without registering a company of your own.
The model is simple: instead of setting up a sole proprietorship (JDG), you sell under the banner of the Firma Dla Każdego Foundation. FDK issues invoices, handles tax settlements and keeps the records. You focus on products, suppliers, marketing and customer service. We pay out your remuneration on the basis of a mandate contract (umowa zlecenia) — the total tax and contribution burden (PIT + ZUS) comes to about 41% of revenue.
It is an ideal solution for sellers on Amazon, Etsy, eBay, Vinted, for operators of their own shops on Shopify, WooCommerce, PrestaShop, as well as for people running dropshipping, cross-border e-commerce or marketplace sales. Whether you sell physical or digital products, handmade goods, or use a fulfilment model — the FDK incubator supports every e-commerce business model.
Under a mandate contract, ZUS contributions are compulsory — the total burden (PIT + ZUS) comes to about 41% of revenue. Even so, the incubator model remains advantageous: you do not have to set up a sole proprietorship (JDG), you do not pay fixed ZUS contributions regardless of your revenue, and FDK takes over all the paperwork. The FDK subscription depends on your monthly revenue: up to 10 000 zł — 400 zł, from 10 000 to 30 000 zł — 700 zł, above 30 000 zł — 1 050 zł. You pay fixed costs only in the months in which you actually sell.
Benefits of the FDK incubator for e-commerce
Concrete reasons why online sellers choose the FDK incubator instead of setting up a sole proprietorship (JDG) or a limited company.
Maximising profit from your sales
Under a mandate contract (~41% in charges) you do not bear the fixed ZUS costs you would with a sole proprietorship (JDG) (over 1 800 zł/month regardless of revenue), and you pay nothing for bookkeeping or company registration. You save time and paperwork.
Cross-border sales without complications
Do you sell to customers in Germany, the UK or the USA? We handle invoices in foreign currencies and VAT procedures for sales inside and outside the EU, including the OSS (One Stop Shop) procedure.
Zero formalities and paperwork
You do not have to register a sole proprietorship (JDG), file VAT-R applications, keep sales records or deal with JPK files. The whole onboarding takes 15 minutes — and you can start selling straight away.
No tax risk
Responsibility for the correctness of settlements, VAT and record-keeping rests with FDK. You need not worry about a tax inspection or about errors in settling tax on your online sales.
How we work together — 4 steps to your first sale
From the first contact to issuing an invoice for a marketplace customer — the whole thing takes literally a few working days.
Contact and consultation
Write or call us. Tell us about your shop, the platforms you sell on and your typical turnover — we will discuss your situation and answer all your questions about the e-commerce settlement model.
Signing the mandate contract
We sign a framework mandate contract. We agree the scope: which platforms, which currencies, how sales data will be passed on and the payout schedule. Signing online (e-signature) is possible.
Setting up marketplace accounts
We help you update your settlement details on Amazon, Etsy, eBay and other platforms so that payments go to the FDK account assigned to you. Once settled, we pay your funds directly into your bank account.
Launch — you sell legally
That's it — you sell under the FDK banner. We take care of invoices, VAT, sales records and PIT settlements. You focus on products, suppliers and winning customers.
Comparison: FDK vs your own business for e-commerce
See what each way of settling online sales really costs — and choose wisely.
Lump-sum tax 12%
Intermediary / marketplace services. A popular choice among e-commerce sellers.
| Full ZUS (social insurance) | 1 825 zł |
| Health contribution (lump sum ~1636 zł at 20k) | 1 636 zł |
| Lump-sum tax of 12% on revenue | 2 400 zł |
| Bookkeeping / accounting office | 400 zł |
Lump-sum tax 15%
Retail trade / sale of goods (PKWiU 47). Used when you sell your own products.
| Full ZUS (social insurance) | 1 825 zł |
| Health contribution (~1636 zł) | 1 636 zł |
| Lump-sum tax of 15% on revenue | 3 000 zł |
| Bookkeeping / accounting office | 400 zł |
Tax scale 12%
The progressive tax scale with deductible costs. Allows the cost of purchasing goods to be taken into account.
| Full ZUS (social insurance) | 1 825 zł |
| Health contribution (9% of income) | ~900 zł |
| PIT 12% (after ZUS and cost of goods ~30%) | ~1 176 zł |
| Bookkeeping / accounting office | 400 zł |
The FDK incubator
A mandate contract — about 41% in total charges (PIT + ZUS). No registration, no risk.
| PIT + ZUS (~41% of revenue) | ~8 200 zł |
| FDK subscription (10–30k tier) | 700 zł |
| Registration, CEIDG, VAT-R | 0 zł |
Comparison table — ways of settling e-commerce sales
| Criterion | JDG Lump sum 12% |
JDG Lump sum 15% |
JDG Tax scale / flat rate |
The FDK incubator Recommended |
|---|---|---|---|---|
| ZUS contributions | approx. 1 825 zł/month + health contribution | approx. 1 825 zł/month + health contribution | approx. 1 825 zł/month + health contribution on income | ZUS included in the ~41% no fixed contributions independent of revenue |
| Income tax | Lump sum of 12% on gross revenue (intermediary services) | Lump sum of 15% on gross revenue (retail trade) | PIT 12%/32% or a flat rate of 19% on income | ~41% in total mandate contract (PIT + ZUS) |
| Complexity of the rate | Depends on the PKWiU code — sellers often do not know whether to apply 12% or 15% | Requires classifying the goods under the correct PKWiU code | Complicated — cost of purchasing goods, warehousing, depreciation | A single rate of ~41% (PIT + ZUS) — simple and transparent |
| Bookkeeping | Accounting office: 300–600 zł/month | Accounting office: 300–600 zł/month | KPiR + bookkeeping: 400–800 zł/month | Included in the FDK subscription |
| VAT invoices for B2B buyers | Yes, after VAT-R registration | Yes, after VAT-R registration | Yes, after VAT-R registration | Yes — we issue VAT invoices on behalf of FDK |
| Cross-border sales (EU/non-EU) | Possible, but requires separate OSS registration or VAT registration in other countries | Possible, but VAT handling is complex | Possible, but legal and tax support is costly | Yes — we handle OSS, reverse charge and exports |
| Dropshipping / Amazon FBA | Possible, but record-keeping and VAT are complicated | Possible, but the PKWiU classification can be disputed | Yes, requires keeping a KPiR | Yes — we handle every logistics model |
| Time from start → sale | JDG + VAT-R registration: approx. 1–2 weeks | JDG + VAT-R registration: approx. 1–2 weeks | JDG registration: approx. 1–2 weeks | 15 minutes — contract online, you sell straight away |
| Net from 20 000 zł of revenue | ~13 739 zł (lump sum 12%) |
~13 139 zł (lump sum 15%) |
~15 699 zł (tax scale, margin ~70%) |
~11 100 zł without the JDG formalities |
How do you settle e-commerce through FDK? The model is based on a mandate contract. The total tax and contribution burden (PIT + ZUS) comes to about 41% of revenue. In return, you do not have to set up a sole proprietorship (JDG), keep accounts or worry about tax formalities — FDK takes over all of it.
The calculations above are indicative only and do not take into account the tax-free allowance, individual reliefs or the cost of purchasing goods. Contact us for a precise calculation for your sales model. You can also check the exact figures in our JDG vs FDK calculator.
Lump-sum tax for e-commerce: 12% or 15%? The classification problem
E-commerce sellers often face a dilemma: is their activity an intermediary service (12%) or trade (15%)? An incorrect PKWiU classification can result in tax arrears. Marketplace sales are classified differently depending on the model — your own products, dropshipping, or acting as an agent.
At FDK you do not have this problem — one transparent rate (~41% in total for PIT + ZUS) whatever your business model.
The FDK subscription — three transparent tiers
The cost of the FDK subscription depends on your monthly revenue: up to 10 000 zł — 400 zł/month, 10 000–30 000 zł — 700 zł/month, above 30 000 zł — 1 050 zł/month. Every tier includes invoicing, full accounting support, PIT settlement and legal assistance.
You pay the subscription only in the months in which you sell. A slow season? Zero fixed costs.
The advantages of FDK for e-commerce — in detail
Here are the specific features of the FDK incubator that make online sellers — from small Etsy shops to professional Amazon sellers — choose this very model of settlement:
- Marketplaces without a sole proprietorship (JDG) — you sell on Amazon, Etsy, eBay and other platforms legally under the Foundation's tax number (NIP). We issue VAT invoices for business buyers (B2B) on request.
- Amazon Seller Central — we support sales through Amazon.pl, Amazon.de and other European Amazon marketplaces. We help you set up your seller account and settle commissions and payments in EUR.
- Etsy, eBay, Vinted and other marketplaces — we settle revenue from all the popular platforms. Does Etsy pay out in USD or EUR? No problem — we convert and settle at the NBP exchange rate.
- Your own Shopify / WooCommerce shop — if you run your own shop integrated with Stripe, PayU, Przelewy24 or Tpay, we handle the settlement of those payment gateways. Integration with a warehouse API is available on request.
- Dropshipping without complications — the model in which you hold no stock is fully supported. We settle the difference between the sale price and the purchase price from the supplier. We help with contracts with dropshipping suppliers.
- Amazon FBA and fulfilment through external centres — do you use Amazon's warehouses or external fulfilment? We settle fulfilment and storage fees as operating costs.
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Complaints and returns — handling complaints and returns from end customers is on your side — as the seller, it is you who manages the relationship with buyers, replies to messages and decides whether to accept a return. FDK, on the other hand, takes care of the documentation layer: we issue corrective invoices for returns, document complaints for B2B buyers and keep records compliant with the requirements of the Consumer Rights Act.
As part of our legal support, we also help you draft shop terms and conditions, a returns policy and templates for responding to complaints that comply with Polish consumer law and the requirements of marketplace platforms. This lets you run a professional shop without engaging a lawyer of your own. - Seasonal sales — you can take advantage of the suspension option if you issue no invoices at all in a given month.
- Cross-border e-commerce and OSS — do you sell to customers in Germany, the Czech Republic or Romania? We handle the VAT OSS (One Stop Shop) procedure, which simplifies VAT settlement across the entire European Union without the need to register in every country.
Information for students
When it comes to e-commerce activity, only the mandate contract applies in this case.
To confirm your student status, you need to provide:
- A valid student ID card
- A certificate from your university confirming your student status
Find out more about the terms of cooperation for students: The FDK incubator for students →
Frequently asked questions from e-commerce sellers
Answers to the questions most often asked by online sellers considering the FDK incubator.
The FDK incubator supports sales on platforms such as Amazon (FBA/FBM), Etsy, eBay, Vinted, Zalando and OLX, as well as on your own shops built on Shopify, WooCommerce or PrestaShop. Marketplace payments go to the FDK account assigned to you, and once tax and the subscription have been settled we pay the funds out to you.
We issue VAT invoices for business buyers on request. If you already have a seller account on a given platform, we help you change the settlement details — the whole process takes a few minutes.
Dropshipping is fully supported by the FDK incubator. In the dropshipping model your revenue is the price at which the goods are sold to the end customer, while the cost of purchase from the supplier is an operating cost of your sales. FDK settles this activity as the sale of goods through an intermediary.
Important: the supplier issues an invoice to FDK (or directly to you in the three-party model), and FDK issues an invoice to your end customer. We help you set up the appropriate documentation and contracts with dropshipping suppliers so that the whole transaction chain is properly documented.
Yes. FDK is an active VAT payer and issues VAT invoices on behalf of the foundation. For retail buyers (B2C), transactions are settled with a receipt or with an invoice on request. For business buyers (B2B) we issue VAT invoices with the buyer's full details.
For sales within the EU (e.g. to buyers in Germany) we apply the VAT OSS procedure — so you do not have to register as a VAT payer in each EU country separately. For sales outside the EU we apply a 0% VAT rate or a VAT exemption, depending on the type of goods and the recipient.
FDK does not run a physical warehouse — that is managed by you or by external logistics operators you use (e.g. Amazon FBA, InPost Fulfillment, your own warehouse). FDK is responsible solely for the formal layer: invoices, tax settlements and documentation.
If you use Amazon FBA, we settle Amazon's fulfilment and storage fees as operating costs. If you work with external operators, you send us a summary of the logistics costs, which we take into account in the settlement. All the logistics stay on your side; we take care of the paperwork.
Handling complaints and returns from end customers is on your side — as the seller, it is you who manages the relationship with buyers, replies to messages and decides whether to accept a return. FDK, on the other hand, takes care of the documentation layer: we issue corrective invoices for returns, document complaints for B2B buyers and keep records compliant with the requirements of the Consumer Rights Act.
As part of our legal support, we also help you draft shop terms and conditions, a returns policy and templates for responding to complaints that comply with Polish consumer law and the requirements of marketplace platforms. This lets you run a professional shop without engaging a lawyer of your own.
Do you have another question about e-commerce? Write to us or book a free consultation.
Ask a questionReady to sell without the paperwork?
Join the online sellers who already settle their revenue from Amazon, Etsy, eBay and their own shops through the FDK incubator. A mandate contract (~41% PIT + ZUS), full VAT and invoicing support, and a start in 15 minutes.
- Mandate contract — about 41% in total charges (PIT + ZUS)
- Relief for students — 0% tax possible up to a set limit
- Amazon, Etsy, eBay, Shopify, dropshipping — we handle it all
- Start in 15 minutes — without registering a sole proprietorship (JDG)
Get in touch
Contact details
📞 +48 575 594 500 (PL)
🎧 +48 794 731 000 (EN/UA/RU)
✉️ b2b@firmadlakazdego.pl (business partners)
Address
Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624
Social media
A quick reply: We answer messages within 24 working hours. For urgent matters, call us directly — we will pick up or call you back as soon as we can.