DAC7 explained for online sellers in Europe: thresholds, data sharing, and what to do

If you sell on Vinted, eBay, or a marketplace app anywhere in the EU, you've probably seen a notice mentioning "DAC7" and a threshold of 2,000 EUR or 30 sales. It reads like a tax warning, and that's exactly the confusion this article exists to clear up. DAC7 is not a tax — it's a data-sharing rule. This guide explains exactly what gets reported, to whom, and — country by country for France, Germany, and the Netherlands — what that reporting actually does or doesn't mean for your tax bill. This is general information, not tax advice; check your own national tax authority or an advisor for your specific situation.

The short answer: DAC7 is a data-sharing rule, not a tax

DAC7 (Council Directive (EU) 2021/514) came into force on 1 January 2023, with the reporting obligation on platforms applying from 1 January 2024. It requires digital platform operators — marketplaces, resale apps, rental platforms — to collect, verify, and annually report seller information to the tax authority of the EU member state where the platform is registered, which then shares it with your own country's authority. Reports are due by 31 January each year, covering the previous calendar year.

For the sale of goods specifically, a seller only gets reported once they cross 30 transactions or €2,000 in total consideration in a calendar year. Below both numbers, that seller isn't reported for goods sales at all. Notably, this threshold doesn't apply to everything DAC7 covers: renting out property or transport, and providing personal services through a platform, get reported with no minimum threshold whatsoever.

The single most important thing to understand is this: crossing the threshold triggers a data report, not a tax bill. Both the German and Dutch tax authorities state this explicitly on their own official DAC7 pages for sellers — reporting and owing tax are two separate questions, governed by two separate sets of rules.

What platforms actually report

When you cross the relevant threshold, your platform sends the following to its registering tax authority, which then shares it with the tax authority in your country of residence:

This same list of fields is confirmed, near word-for-word, on the official DAC7 pages of Germany's BZSt and the Netherlands' Belastingdienst — it isn't a market-specific quirk, it's the common EU-wide reporting standard.

Worth noting: the report includes your gross turnover on the platform and any fees the platform withheld, but it says nothing about what you originally paid for the items you sold. Tax authorities see your revenue, not your cost basis or your margin — which is exactly why keeping your own purchase records matters more than the report itself, whichever country's rules apply to you.

Because the threshold is per-platform, a seller spread across two or three marketplaces can easily clear €2,000 in total resale income without any single platform reporting them — and conversely, someone who sells occasionally on one app can still get reported there even if the total sits well below what most people would consider "serious" reselling income. If you're also trying to figure out what each of those platforms actually leaves you after their own fees, our reseller platform fee comparison covers the seller-side and buyer-side costs across the major EU and US marketplaces — a report threshold and a fee structure are two completely different numbers, and it's easy to conflate them.

Country-by-country: what happens after the report

DAC7 sets one EU-wide reporting standard, but what a report means for your tax bill still depends entirely on your own country's income tax law. Here's the current, sourced position for three markets.

France

Casual resale of your own personal belongings is generally exempt from capital gains tax under Article 150 UA of the French tax code, as long as the sale price stays at or below €5,000 per item — a threshold that covers the overwhelming majority of everyday resale. Being reported under DAC7 for crossing 30 sales or €2,000 does not change this exemption; it's purely a data flow to the tax authority. For the full mechanics of thresholds and declaration in France, see our French-language DAC7 guide.

Germany

Germany taxes private resale under §23 of the Income Tax Act (EStG), the rule on "private Veräußerungsgeschäfte." Two conditions both need to be true for a sale to be taxable: the item must be resold within one year of purchase, and your total profit from all such sales in the calendar year must reach €1,000 or more (the current in-force threshold — earlier versions of this rule used a lower €600 figure, so double-check you're not working from an outdated source). Crucially, the law explicitly excludes everyday-use items — ordinary clothing and common household goods — from this rule entirely, regardless of how quickly you resell them. That carve-out matters a lot for a typical closet-clearing seller; it's collectibles, electronics, and similar goods resold at a profit within a year that need watching. For example, buying a used games console for €300 and reselling it five months later for €450 falls inside the one-year window and produces a €150 profit — but on its own, that wouldn't reach the €1,000 annual threshold across all your private sales, so it would stay untaxed unless combined with other short-term gains the same year.

Netherlands

The Belastingdienst's own guidance is direct: casual or hobby-level sale of your personal belongings usually doesn't trigger income tax at all. It only becomes taxable if your activity qualifies as a "bron van inkomen" (source of income), which requires three things together: you're dealing outside your private sphere, you can reasonably expect a profit, and you intend to make one. Their own worked examples make the line concrete — reselling outgrown baby clothes for less than you paid is not a source of income and isn't taxed; buying vintage clothing weekly at thrift stores specifically to resell at a profit is a source of income and is taxed as "inkomsten uit overig werk," with your costs deductible against it. Note this is a separate question from VAT/business registration (btw-ondernemerschap in Dutch), which has its own criteria — passing the income tax "source of income" test doesn't automatically settle your VAT position.

Selling personal items vs. reselling for profit

Across all three countries — and as a broader EU-wide pattern — the same underlying distinction keeps showing up under different legal labels: occasionally selling things you owned and used is treated very differently from buying items specifically with the intention of reselling them for profit. The first is rarely taxed anywhere; the second is where national income tax rules start to apply, sometimes regardless of how small the amounts are. DAC7 doesn't create this distinction — it just makes it easier for tax authorities to see the volume and value of your activity and ask the question. If you're an active reseller rather than an occasional seller, the safe assumption is to check your own national rules directly rather than relying on the DAC7 threshold as a proxy for what's taxable. If you're wondering whether that level of activity is even worth it, see our honest breakdown of how much Vinted sellers actually make.

What to do now

Regardless of which country you sell in, a few habits keep you in a defensible position if your platform ever reports you or a tax authority asks a question:

• Keep purchase proofs. A receipt, screenshot, or bank statement showing what you originally paid for an item is what lets you show a sale was a personal item, or calculate an accurate profit if it wasn't.
• Track sales per platform, not just totals. DAC7 thresholds and reports are per-platform; if you sell across Vinted, eBay, and a local marketplace, keep each ledger straight so you can reconstruct your actual activity if asked. A dedicated inventory and sales tracker for resellers does this automatically instead of relying on scattered spreadsheets per platform.
• Note the date you acquired each item, especially if you're in Germany — the one-year window in §23 EStG only matters if you actually know your purchase date.
• Respond promptly to any letter from your tax authority. A data report is not an accusation, and most questions are resolved quickly with basic records — ignoring the letter is what turns a routine check into a problem.
• Review the annual overview your platform sends you each January, and flag any inaccurate transaction data back to the platform before it's used further.

FAQ

Is DAC7 a new tax?

No. DAC7 is a reporting rule — it requires digital platforms to collect and share seller data with tax authorities. It does not create any new tax, and crossing its reporting threshold does not by itself mean you owe tax on your sales.

What is the DAC7 threshold?

For the sale of goods, a platform must report a seller once they exceed 30 transactions or receive more than €2,000 in total during a calendar year. There is no minimum threshold at all for renting out transport or property, or for providing personal services — those get reported regardless of amount.

Does Vinted report me to tax authorities?

If you're an EU-resident seller and you exceed 30 sales or €2,000 in a calendar year on Vinted (or any platform in scope of DAC7), yes — Vinted is required to report your identity and transaction data to the tax authority in the country where it is registered for DAC7 purposes, which then shares it with your own country's tax authority.

Do I owe tax if I pass 2,000 EUR?

Not automatically. Whether you owe tax depends entirely on your own country's income tax rules for private sales, not on the DAC7 report itself. In most EU countries, casual resale of your own personal belongings stays untaxed even well above that threshold — what matters is whether the activity counts as personal, occasional selling or a profit-seeking business activity under your national rules.

Sources: European Commission, DAC7 overview (taxation-customs.ec.europa.eu); BZSt Germany, DAC7 FAQ for sellers (bzst.de); Belastingdienst Netherlands, DAC7 seller information and internet sales guidance (belastingdienst.nl); §23 EStG (gesetze-im-internet.de); Article 150 UA, French General Tax Code (bofip.impots.gouv.fr) — consulted July 2026. This article is general information, not tax advice.