Are sales of second-hand products made on sites connecting individuals such as Le Bon Coin, Vinted, eBay taxable? What amounts should be reported in the tax return? Is there a limit from which to declare? Answers to questions from regular users of these platforms.

Should you declare your sales on the Internet (Le Bon Coin, Vinted, eBay)?

Amounts from the sale of second-hand objects or clothing on online platforms such as Le Bon Coin, Vinted or eBay:

  • must be declared in the event of purchase-resale or sale of handmade products
  • are not to be declared if it is an occasional resale activity cheaper than the purchase price, to declutter your house or empty your attic (except in special cases), since it is not income strictly speaking (and the resale is made at a price lower than the price of purchase)

In all cases, if they are not art or collectible objects, the sale of furniture, household appliances or a car does not have to be declared.

If the proceeds of the sale do not have to be declared, they are not taxable.

We must distinguish between the absence of reporting obligation for individuals and the obligation for platforms to declare to the tax administration the income of users making more than 2,000 euros in sales and at least 20 transactions per year. (new thresholds in force this year). It is not because these thresholds have been crossed that the amount of these sales must necessarily be declared (it is better to check it, however).

New in 2024! The thresholds from which a platform must declare the income of its users from the sale of second-hand goods to the tax administration have been modified by law (article 134 of the finance law for 2022):

  • more than 3,000 euros in annual sales AND more than 20 transactions per year last year
  • more than 2,000 euros in annual sales AND 30 transactions per year or more this year

How much should you declare your online sales?

In principle, all income is taxable from the first euro, as long as it is income, including occasional income.

However, the sale of second-hand products, initially acquired for personal use, escapes this principle. In other words, there is no income to declare since products sold on applications connecting buyers and sellers such as Vinted, Le Bon Coin or eBay are second-hand products, which have not been purchased to be resold for profit.

On the other hand, from the moment a good has been purchased specifically with a view to reselling it (the very definition of the commercial act, see article L110-1 of the Commercial Code), it is a taxable activity to be declared from the first euro.

Sale between individuals: what is the maximum amount?

There is no limit : everyone is free to sell products on a peer-to-peer sales platform, with no legal maximum amount.

For purchase-resale income declared for an annual amount less than 305 euros (corresponding to the minimum amount of tax relief) declared under the micro-BIC tax regime, the taxpayer has no tax to pay.

There are also different ceilings corresponding to various legal obligations. :

  • New amounts in 2024! More than 2,000 euros in annual sales AND 30 transactions per year or more on the same platform (new amounts in 2024): threshold beyond which the platform must communicate to the tax administration a document summarizing all the transactions carried out by the 'user concerned
  • sale of a property for a price greater than 5,000 euros: obligation to complete a declaration of capital gains made on transfers of movable property (with form no. 2048-M-SD), unless it concerns 'a car, a household appliance or a piece of furniture
  • sale of a piece of jewelry, an object of art, a collector's item or an antique for a sale price greater than 5,000 euros: obligation to pay the flat-rate tax on precious objects (except option for the capital gains tax regime )
  • annual sales greater than or equal to €91,900 *: VAT to be invoiced, declared, paid
  • annual sales above 188,700 euros *: declaration to the real regime mandatory

* Thresholds in force for sales made in 2023, 2024 and 2025, they are set at respectively

I sold for more than 3,000 or 5,000 euros on eBay or Vinted, what's happening?

If the thresholds of 2,000 euros in annual sales and at least 30 transactions on a peer-to-peer sales site are exceeded, the platform is obliged to declare a summary document of these transactions (number, gross amount collected) to the tax administration, no later than January 31 of the following year. This same information must also be transmitted to the user within the same deadlines.

If only one of these two thresholds is crossed (more than 2,000 euros in annual sales and less than 30 transactions or less than 2,000 euros in annual sales and 30 transactions minimum), the platform is exempt from the obligation to transmit this summary. This declaration makes it possible to identify people possibly engaging in a commercial activity of a professional nature, without respecting the corresponding tax and social obligations.

If the amount of 5,000 euros is exceeded for a sale, the seller may be subject to the obligation to declare a capital gain and pay capital gains tax corresponding to the rate of 19%. This obligation is not triggered:

  • in all cases if the item sold is furniture, a household appliance or a car
  • if the total annual sales exceeds 5,000 euros, spread over several transactions

How to declare your sales for Taxes?

If the income is not taxable, it is not necessary to declare it in the annual income tax return in the spring: this is the case for second-hand products resold after having been used for personal use, to get rid of them.

When the income is taxable (profitable purchase-resale activity), the simplest way is to declare it on the “sales of goods and similar” line. in the context of taxation under the so-called micro-BIC regime, i.e. the boxes:

  • 5NO for declarant 1
  • 5OO for declarant 2
  • 5PO for dependents

In this case, the taxable income on the tax scale is equal to 29% of declared revenue, since income subject to the micro-BIC regime benefits from a tax reduction of 71% representing fees and charges.

When the thresholds of 2,000 euros in annual sales and 30 minimum transactions carried out on a single platform have been crossed in the preceding year (i.e. the total 2023 sales for the 2024 declaration), the taxpayer benefits, within the framework of the declaration online at Impots.gouv.fr, support during your declaration process with:

  • the mention of the amounts of the transactions carried out
  • access to practical sheets to determine their taxable nature

The taxpayer is then responsible for what he declares. He must check whether the corresponding amounts are taxable and then, if so, declare them in the appropriate income category (micro-BIC for purchase-resale activities, see above).

Optionally, if annual sales are less than or equal to 188,700 euros, or necessarily above this threshold, the amount of annual revenue must be entered in a professional declaration (form no. 2031-SD), under the real regime. This system allows charges to be deducted for their amount to the nearest euro.

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