Fines Loom for Sellers of Second-Hand Goods on Vinted and Wallapop

Are Taxes Applicable on Sales of Used Items on Platforms Like Vinted, Wallapop, and eBay?

In today’s digital age, selling used items on platforms such as Vinted, Wallapop, or eBay has become increasingly popular.
However, many sellers are unaware of the tax implications associated with such transactions.
Contrary to what some might believe, selling one’s own used belongings is not always tax-exempt.

If you occasionally sell a few items or clothing that you no longer use on platforms like Vinted or Wallapop, you typically won’t have to pay taxes.
However, under specific conditions, not only could you face penalties, but you might also be required to register for a VAT number, which brings additional obligations.

What Changed for Online Sales in 2024?

As of January 1, 2023, Italy has implemented new regulations following the EU’s directive DAC7.
This directive mandates that online selling platforms provide the tax authorities with data regarding user sales.

Platforms must transmit all sales data from users, and this includes sellers of used items.
Consequently, if your sales exceed certain thresholds, you may need to register for a VAT number on platforms like Vinted and Wallapop.
This regulatory measure aims to combat tax evasion that can easily go unnoticed in the realm of e-commerce.

Not Just Vinted and Wallapop

It’s important to note that this EU directive affects all online selling platforms, not just Vinted and Wallapop.
Services such as Amazon, Etsy, Vestiaire Collective, eBay, and Airbnb are also required to share sales data with tax authorities.

If you meet one of the following conditions—completing at least 30 sales in a year or earning over €2,000 annually—you will be required to fill out a form detailing your personal information.
If you do not meet these thresholds, you are not obliged to submit this information.

Data Transmission and Tax Collection

The platforms must transmit the required data to the tax authority by December 31 of each year, with the first-year deadline extended to January 31, 2024.
The Italian revenue agency will evaluate received data to determine whether the sales indicate a commercial activity or are considered infrequent.

In cases of ongoing sales where annual revenue exceeds €5,000, sellers will need to register for a VAT number and comply with tax obligations.
Conversely, occasional sellers who do not exceed specified thresholds won’t have to deal with forms or income taxes on their sales.

For more information on tax obligations related to online sales, you can visit [Italian Revenue Agency](https://www.agenziaentrate.gov.it).