The Reseller's Tax Guide: When Do You Have to Declare?
The tax question is the elephant in every reseller's room. "Do I need to declare this?" The answer, since 2024, is clearer — and stricter — than ever.
1. The DAC7 Directive (EU)
Since January 2024, every platform (Vinted, eBay, Depop, Leboncoin) must report your data to your national tax authority if you exceed either:
- 30 transactions per year, OR
- €2,000 in total sales per year.
This doesn't mean you owe tax. It means the government knows you're selling.
2. When Do You Actually Owe Tax?
Selling your old clothes at a loss? No tax. You bought a jacket for €80 and sold it for €30. That's not income, that's downsizing.
But if you:
- Buy items specifically to resell them at a profit,
- Sell regularly with the intent to make money,
- Start sourcing from wholesalers or thrift stores for resale,
Then you're running a business activity, and you need to declare the income.
3. EU Country Specifics
- 🇫🇷 France: Auto-entrepreneur regime. Up to €77,700/year with simplified taxes (micro-BIC).
- 🇩🇪 Germany: Kleinunternehmer (small business) exemption up to €22,000/year in revenue.
- 🇮🇹 Italy: Regime forfettario for up to €85,000/year with flat tax.
- 🇪🇸 Spain: Autónomo regime. Social security contributions start from day one.
4. UK Sellers
The UK introduced a £1,000 Trading Allowance. Below that, you don't need to report anything. Above it, you register for Self Assessment.
Since January 2024, platforms also report UK seller data to HMRC under similar rules.
5. The Simple Rule
If you're buying to sell, you're a business. If you're clearing your wardrobe, you're not.
When in doubt, keep records. Screenshot every purchase price. Track your expenses (shipping, packaging, platform fees). These reduce your taxable profit.
Don't Let Tax Confusion Stop You
Most casual sellers are well under thresholds. And if you're growing, that's a good thing. SellFast AI helps you maximize each listing so every sale counts.