This article is focused on progressive failure analysis of sandwich structure subjected to transverse low-velocity impact loading. A user defined material model considering non-linear behaviour of the composite skin of the sandwich structure was implemented into commercial software Abaqus by means of material subroutine VUMAT. The experimental measurements of transverse low-velocity impact were performed using an in-house drop tester machine. The results of numerical simulations and experimental data for the sandwich plate deflections at three selected points and the contact force-time dependency during the impact event were compared for particular impact velocities. The occurrence of material damage was visually inspected and compared too.