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DAC7: when do you become a trader?

Your platform passes your sales to the tax authority from 30 items or more than €2,000 a year. That is a report, not a tax bill — but the question underneath it is the right one.

Written by Griet Coussement, founder of Vintro Pro and Vintiques Export

Which law? This page follows the Belgian rules. The Netherlands, France and the UK differ — you will find the comparison further down this page.

A report is not a tax bill. But the question underneath it is the right one.

Since the EU's DAC7 directive, Vinted, eBay, Etsy, Catawiki and 2dehands pass your sales data to the tax authority. That message alarms a lot of people, and usually for the wrong reason: they think the report itself is the tax. It is not. But anyone buying goods in order to resell them was already liable for tax before anything was reported.

What the platform reports, and when

A platform reports your details as soon as, in one calendar year, you make more than €2,000 in sales and/or 30 or more sales. Both thresholds appear exactly like that on the page of the Belgian FPS Finance itself.

Two things that are often misunderstood:

  1. It is counted per platform.

    Sell twenty items on Vinted and twenty on Catawiki, and neither of them reports you. Yet you have sold forty. So the report says very little about what you actually do.

  2. The threshold is a reporting threshold, not a tax threshold.

    FPS Finance spells it out: those limits only determine the platform's reporting obligation, not your obligation to declare. Staying below them does not exempt you, and going above them does not automatically make you liable.

Twenty on Vinted, twenty on Catawiki

Vintedno report
Catawikino report
What you really sold

Each platform only counts its own sales. So the report says very little about what you actually do.

The real question: are you buying to resell?

Everything hangs on that, not on an amount. FPS Finance distinguishes three situations, and the difference lies in what you do, not in how much you earn.

  1. Your own belongings normal management of private assets

    You clear out the loft, sell clothes you have worn yourself, furniture that stood in your own home. Nothing to declare. FPS Finance puts it like this: you do not have to declare that income, unless you buy the goods in order to resell them afterwards.

  2. Occasional buying and reselling miscellaneous income — 33%

    Now and then you buy something at an antiques market and sell it on, without turning it into an organised activity. That is miscellaneous income: box XV, code 1200/2200, taxed at 33% after deducting your costs.

  3. Structural buying and reselling professional income

    Repeated and frequent sales, large amounts, with an organisation behind them. Then it is professional income: box XVII, code 1600/2600, at the progressive rate — but with your business expenses deductible, and the margin scheme within reach.

If you buy in to resell, none of those three mentions an amount. In Belgium there is no tax-free bracket for resale: what makes the difference is the nature of what you do.

For your own belongings, the law does set an amount from 2026 income. If sales from your private assets bring in no more than €972 gross, that always counts as normal management (art. 90, 1° Belgian Income Tax Code 1992, amended by the law of 15 July 2026). If you buy in to resell, that limit does not apply.

Three situations, two questions

Question 1

Do you buy goods in order to resell them?
no

Your own belongings

Nothing to declareNormal management of your private assets.
yes

Question 2

Do you do it structurally, with an organisation behind it?
no, now and then

Miscellaneous income

33% after costsBox XV, code 1200/2200.
yes

Professional income

Progressive rateBox XVII, code 1600/2600. Your business expenses are deductible and the margin scheme comes within reach.

Belgian rules. If you buy in to resell, none of the three mentions an amount.

Four countries: the same reporting threshold, four different outcomes

This is the opposite of what most people expect. The reporting threshold of 30 sales or more than €2,000 is the same in all four countries. Belgium, the Netherlands and France take it from the same EU directive. The UK has had its own rules since 1 January 2024, with the same threshold: 30 sales or more than €2,000 (about £1,700). What happens after that differs.

BE a 33% middle way

a middle category the other three do not have in this form: occasional resale is miscellaneous income taxed at 33%, box XV code 1200/2200. FPS Finance.

NL no minimum

taxable as soon as you buy, sell and make a profit — and the Dutch Belastingdienst states explicitly that there is no minimum amount of profit.

FR €5,000 for antiques

specific to our trade: art, collectables and antiques sold for more than €5,000 fall under the taxe forfaitaire, payable within the month after the sale.

UK £1,000 tax-free

a trading allowance of £1,000 per tax year. Below it you may not need to tell HMRC; above it, Self Assessment follows.

The reporting threshold is the same everywhere: European in Belgium, the Netherlands and France, the UK's own rules in the UK (gov.uk, since 1 January 2024). What follows is national. Sell in two countries and you have the same reporting threshold but two different tax bills.

And if you are one — a trader?

Then DAC7 is the least of your worries, and the margin scheme comes into view. It means you pay VAT on your profit margin instead of on your full selling price — which makes the difference between a workable and an unworkable business when you buy from private individuals.

But it rests entirely on your evidence. If you buy from a private individual, you draw up the purchase document, because the seller will not. Without proof of purchase the margin falls away and you pay VAT on your whole selling price.

Measured on 2 September 2026 at the Belgian FPS Finance (the thresholds, the three categories and the tax return codes), the Belastingdienst, economie.gouv.fr and HMRC. The reporting threshold and the €972 limit were read in the law on 30 October 2026: art. 321quater, 15° and art. 90, 1° of the Belgian Income Tax Code 1992 (law of 15 July 2026, Belgian Official Gazette 29 July 2026). If something no longer matches, let us know — we will measure again and put a new date here.

This is general information based on public government sources, not tax advice. Your own situation depends on things that are not on this page; check it with your accountant or with FPS Finance.

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Frequently asked questions

Do I pay tax on what I sell on Vinted or eBay?

Not because the platform reports you. The Belgian FPS Finance says it in so many words: those thresholds only determine the platform's reporting obligation, not your obligation to declare. If you sell your own belongings, that is normal management of your private assets and there is nothing to declare. If you buy goods to resell them, you do have to declare — and from the very first euro.

What exactly does a platform pass on to the tax authority?

Your details, from more than €2,000 in sales and/or 30 or more sales in one calendar year, counted per platform. Sell 20 items on each of two platforms and neither reports you. That makes the report a poor measure of whether you are a trader.

When do I become a trader rather than a private seller?

FPS Finance does not tie it to an amount but to what you do: do you buy the goods in order to resell them afterwards? Occasionally and without any organisation, it is miscellaneous income, taxed at 33% after costs, box XV code 1200/2200. Repeatedly, frequently, with large amounts and with an organisation behind it, it is professional income, box XVII code 1600/2600, at the progressive rate but with deductible business expenses. Only for your own belongings does the law set an amount, from 2026 income: up to €972 gross always counts as normal management. If you buy in to resell, it does not help you.

I sell thirty items or more a year. What now?

Then the report has gone in, and the only question left is what you actually do. If you are a trader, the margin scheme comes into view: you pay VAT on your profit margin instead of on your full selling price, but only if you can show per item what you paid for it. Without proof of purchase the margin falls away.