Reseller Bookkeeping

The five fields every flip needs

Everything a reseller later wants to know — profit, ROI, days to sell, which category to drop — is arithmetic on five fields. Capture them when they happen and the reports build themselves.

Two rows get skipped in every messy ledger. The buy cost is what accountants call cost of goods sold and includes what you paid to acquire the item — buyer-side fees too (on vinted.pl the Buyer Protection fee is usually 5% + 2.90 zł, per the price list checked 13 September 2026; Vinted's updated terms take effect on 8 October 2026 in Poland, so recheck the price list when you close the year). Of the dates, only the paid-out one means the money is yours; the bought date starts your cash clock.

Your ledger in 15 minutes a week

The weekly session works only because capture happens elsewhere: buys get a row on buy day, sold items get prices, fees and dates when the money arrives. The session has one job: find the gaps.

If you would rather not build the columns yourself, the inventory and profit tracker (semicolon CSV for Polish Excel) opens correctly in Polish and most European Excel, and the comma version suits Google Sheets and English Excel. Columns A–Q run from item_id to notes, with example rows and empty rows carrying formulas for net payout, profit, ROI and days to sell. Monthly and DAC7 views are not in the file; build them by filtering rows by date, as below. Column layout and statuses are in the inventory spreadsheet template.

Reports 3 and 4: platform totals and the distance to the threshold

Report 3 is two sums per platform, per calendar year: completed sales and money paid out. They answer which platform carries your volume — whose fee and rule changes can hurt you — and how far you are from the reporting line. The distance matters: the form, the deadline and the data should not surprise you in January.

Example: a platform showing 22 completed sales and 1,450 € equivalent paid out at the end of September is 8 sales or 550 € from the line — worth planning around in October, not discovering in a reminder.

What platforms report: DAC7 basics (checked 13 Sept 2026)

DAC7 is an EU directive, in force in Poland since 1 July 2024. The Ministry of Finance's summary is blunt in a useful way: it creates no new tax, sellers file nothing under it, and being reported does not mean an audit. Your job is to provide the identification data the platform asks for and keep your own totals so its report matches reality.

Read the thresholds as "or", not "and": thirty cheap sales cross the line just as one expensive month does. Read them per platform — Allegro's count merges Allegro and Allegro Lokalnie, so one count covers both.

Whether those sales are taxable is a different question with a different answer per person — which is why this page stops at reporting. As general information for Poland: the occasional sale of a private item held over six months is not subject to income tax, while goods bought to resell are a different case; unregistered activity (działalność nierejestrowana) is capped at 10,813.50 zł of revenue per quarter from 1 January 2026, with CEIDG registration required within 7 days of exceeding it. None of this is tax advice — check gov.pl, podatki.gov.pl or an adviser; reselling without a registered business in Poland and DAC7 for resellers have the detail.

Records to keep: receipts, payouts, fees

The rows are the summary; the records behind them turn a row into evidence:

• Proof of purchase per row: receipt, screenshot of the listing you bought from, or transfer reference
• Payout statements per platform, saved by month
• Fee records: Allegro bills fees on the account, Vinted shows fee lines per order; courier receipts for parcels you paid for yourself
• The copy of each DAC7 report platforms send you, once you submit a form
• The four dates per row: bought, listed, sold, paid out — the last one closes the row

Sale date and payout date both matter: revenue belongs to the month the item sold, cash to the day the platform paid. A ledger that keeps both tells the truth about either.

When a spreadsheet stops being enough

Stay on the sheet while each item sells on one marketplace, the status system in the inventory management guide fits your weekly session, and gap-finding stays under fifteen minutes. Three things push past it:

• Crosslisting. One item live on two marketplaces makes a missed delist a double sale — a process problem first, a software question second.
• Time. When updating rows takes longer than listing new items, the sheet is paying you less than your listings do.
• An adviser's hour. Registering a business, crossing a reporting line or facing a VAT question means an accountant works from records — the five-field ledger keeps that hour short.

Even after you switch — to software, to an accountant, to both — keep the habit the sheet taught: capture at the event, close rows on payout, check totals against what platforms report. The tool changes; the five fields do not.

Related guides

• reseller cash flow
• gross margin vs net margin
• how much inventory to keep