QWhen you sell a coat on Vinted or buy a rare book on eBay, the belief is that second-hand goods are by definition tax-free. Attention, because it’s not always like this. Or rather, to be precise, it is true that the once in a while sale of personal property is not taxed, but when occasionality turns into habitual and organized activity, then there is certainly a tax problem.
This is why the IRS is quickly trying to clarify things. Europe, with a new map, and the Supreme Court, with a key ruling, have drawn a boundary, making the “occasional fake seller” the primary target of digital transparency.
Used and Tax: the invisible line between the emptied wardrobe and the hidden shop
The European directive DAC7active since 2023, is not a tax in itself, but the actual warning light on the tax dashboard. It forces marketplaces, from Vinted to Subito.it, to communicate the sellers’ data to the Revenue Agencywithin a calendar year, exceed one of these two parameters: more than 30 sales or receipts exceeding 2,000 euros. This doesn’t automatically mean paying taxes on those 2,001 euros or on the thirtieth item sold; it means, rather, that the that profile comes out of the shadow of occasionality and is projected into the spotlight of control. This is the moment in which the Agency can send the first compliance letters, comparable to a “Courtesy Notice” asking to explain the nature of these receipts.
Platforms such as Vinted and eBay are obliged to report to the tax authorities sellers who exceed a certain number of transactions (Getty)
Habituality is the new VAT number
If the DAC7 is the radar that identifies anomalous traffic, the ruling of the Court of Cassation is the definitive red light. The Court established a principle of enormous significance: the habitual and continuous nature of sales over time, even if made by a private individual without a VAT number, are sufficient to constitute a business activity for tax purposes. The salein practice, it is no longer a de facto donation, but a production of income. And the real paradigm shift is right here.
Too many transactions on Vinted? It’s like having a shop
The tax authorities no longer look only at the formal status of the seller (private vs. company), but at the economic reality of his activity. If the emptied wardrobe turns into a constant supply of goodsthe user is treated as a hidden entrepreneur, with the obligation to declare earnings and, consequently, to pay taxes. In essence, the number and frequency of transactions become the equivalent of an illuminated sign not declared.
The IRS doesn’t look for second-hand goods, it looks for hidden profits
The squeeze on digital platforms arises from the need to close the “web tax paradise”where real commercial activities hide behind the label of “second hand” to evade VAT and income taxes. The Financial Police and the Revenue Agency they are not looking for someone to recover part of the original cost of an assetbut those who build a systematic professional resale. The point is not whether the item is new or used, the point is whether the transaction generates business income.
Has digital anonymity really expired?
To avoid receiving a warning from the tax authorities, the seller simply needs to ask himself: I’m simply returning from a past expense, or I’m building a business? In essence, the IRS says: selling is legal, but if your “decluttering” resembles a catalogue, the game moves to the professional field, with all the responsibilities that come with it.