Selling without your own stock changes payment timing, but does not remove costs or responsibility. Use two budgets: an order contribution calculation and a weekly cash forecast. This guide assumes a Netherlands-based business selling physical consumer goods; imports or special VAT arrangements require adjustments.
Which costs belong in the budget?
Separate fixed overheads, order costs and one-off spending. Fixed costs include the platform, domain and administration. Each order carries purchasing, supplier shipping, payment processing, possible import charges and returns handling. Samples, photography and setup are startup costs. Ask whether supplier quotes include transport and taxes; a catalogue price is not a complete landed cost.
Marketing is an assumption to test
Before an advertising test, decide what you can afford to lose and what you want to learn: for example, whether visitors understand the product page and complete an order. Record spend, orders, refunds and your hours. Stop at the agreed limit; a chosen test budget does not predict the money required for success.
An order calculation
Fictional example, excluding VAT and assuming input VAT is deductible: revenue €30, goods including supplier shipping €16, payments €0.50, returns allowance €1.50 and acquisition €6. That leaves €6 contribution before overheads and your labour. Value ten minutes at €24 per hour: €4. This leaves €2 before overheads and taxes. The payment fee is an illustrative assumption only.
Work and setbacks to allow for
A returns allowance is a budgeting average, not a substitute for actual refunds. Track defects, lost parcels, chargebacks and unavailable suppliers separately. Your responsibilities to the customer continue when a supplier refuses to cooperate. Check product safety, traceability and required information before listing an item.
Budget payment timing too
A MicroCart scenario starts at €39.95 per shop per month excluding VAT, or €399.50 per year. All MicroCart apps and B2B are included; MicroCart charges 0% of its own transaction fees. Provider costs are separate. Add your domain quote, samples and cash reserve. If twenty €16 supplier orders fall due before your provider pays out, those orders alone require €320 in available cash.
When should you continue?
Use the earlier fictional order example for a downside case too. If acquisition rises from €6 to €9, contribution after €4 labour falls from €2 to minus €1, before fixed costs. All amounts remain assumptions excluding VAT. Compare with actual results before pursuing more orders.
Frequently asked questions
Is dropshipping free? No, costs remain without inventory. Is marketing always the largest cost? That depends on the product, channel and labour. Can I pay only after receiving customer funds? Only if supplier terms and payout timing allow it. Is €6 contribution profit? No: overheads, labour and taxes still need consideration.
Build your own model
Get a written supplier quote and order a sample. Then calculate one product in full, including a downside scenario with higher returns or acquisition costs. Read the dropshipping setup guide before launching a paid campaign.
Sources and checks
Primary sources checked on 26 October 2026: ACM: checklist dropshipping; European Commission: product safety.
