This article is informational. Tax matters are complex and every situation is different. Consult a chartered accountant or the tax office for your personal situation. Figures and rules can evolve — verify on impots.gouv.fr.
The DAC7 directive: what changed in 2024
Since January 1, 2024, in application of the European DAC7 directive (transposed in France by the 2022 finance act), all online platforms — Vinted, Leboncoin, eBay, Etsy, Airbnb, Blablacar, etc. — must automatically report their sellers' revenue to the French tax authorities beyond certain thresholds.
Concretely: Vinted transmits your identity (name, surname, address, date of birth), your IBAN and the total amount of your sales to the General Directorate of Public Finances (DGFiP) before January 31 of the following year. The information is also sent to the seller in parallel (tax summary accessible from your Vinted account).
The trigger thresholds
Vinted automatically reports to the tax authorities if at least one of these thresholds is crossed during the year:
1. More than €2,000 in sales received over the calendar year (January 1 - December 31)
2. More than 30 sale transactions over the calendar year
Note: these are the DAC7 directive thresholds transposed in France. Vinted has also publicly communicated similar thresholds (€3,000 / 20 transactions depending on the period). Verify the exact threshold in your Vinted account or on impots.gouv.fr.
The DAC7 threshold triggers Vinted's report to the administration. But even below it, you are legally required to declare any revenue from a regular for-profit activity. The difference: below the threshold, tax authorities don't see you automatically, but they can ask you to account for it in case of audit.
Occasional sale vs professional activity
French tax authorities distinguish two radically different cases.
1. Sale of used personal items (closet clear-out)
If you sell items you bought for your personal use and are reselling because you no longer need them (worn clothes, closet clear-out, moving), the revenue is exempt from tax within the following limits:
– Sale of items with a sale value below €5,000 each: total exemption
– Sale of valuables (gold, jewelry, art) or items worth more than €5,000: specific taxation (capital gains)
Exception: precious metals, jewelry, art and antiques are subject to flat-rate taxation from the first euro (11% on jewelry/art, 6.5% on precious metals + 0.5% CRDS).
2. Regular resale activity (for profit)
If you buy items to resell, or if you sell regularly with profit intent (thrift, dropshipping, vintage flipping), it's a professional activity in tax terms. You must:
– Have a legal status (sole proprietor in practice)
– Declare your revenue under the micro-BIC regime (industrial and commercial profits)
– Pay URSSAF contributions + income tax
Criteria checked during an audit: sales volume, regularity, purchases for resale, similarity of items sold, relisting frequency. An occasional sale of 50 personal clothes per year = closet clear-out. 500 different items bought in bulk from thrift stores = commercial activity.
The micro-BIC regime for Vinted
If you're a sole proprietor and you sell on Vinted as a regular activity, you fall under the micro-BIC goods sales regime. 2026 characteristics:
Revenue cap: €188,700/year (above that, switch to actual regime mandatory)
Flat-rate allowance: 71% on gross revenue
Taxable base: 29% of received revenue (100% - 71%)
Concrete example: You receive €10,000 in Vinted sales over the year. Your taxable base at the income tax rate = €10,000 × 29% = €2,900. If you're at 30% marginal rate (TMI), you pay €870 of income tax on your Vinted sales (+ URSSAF contributions).
Liberatory payment (simplified option)
You can opt for the liberatory income tax payment if you meet the household income conditions. Concretely, you pay 1% of revenue on top of URSSAF contributions directly each month or quarter, and you no longer have income tax to pay on this revenue at year-end. Very interesting if you're at 30% TMI or more.
URSSAF contributions for a Vinted sole proprietor
As a sole proprietor selling goods (2026):
– Social contributions: about 12.3% of received revenue (URSSAF)
– Professional training contribution: 0.1% of revenue
– Liberatory income tax payment (optional): 1% of revenue
Example: €10,000 in revenue = ~€1,230 URSSAF + €10 CFP + €100 liberatory payment = about €1,340 in mandatory deductions on €10,000 received.
How to declare in practice
As a sole proprietor
Each month or quarter (URSSAF):
1. Log in to autoentrepreneur.urssaf.fr
2. Declare received revenue (net amounts received from Vinted, Vinted fees already deducted)
3. Pay contributions + liberatory payment if opted in
Once a year (impots.gouv.fr):
1. Log in to impots.gouv.fr
2. Declaration 2042 (income) + 2042-C-PRO (professional income)
3. Micro-BIC sales regime section → gross Vinted revenue amount
4. The 71% allowance is applied automatically
As an occasional seller (no status)
If you do pure closet clear-out (personal items, below capital gains thresholds), no specific declaration to make — it's exempt. If you sell jewelry, precious metals or items > €5,000, declare the capital gain via form 2092 or 2048-M.
If in doubt
Consult a chartered accountant (~€50-150/hour) or call the tax office (free number 0809 401 401). Better 1h of consultation at €100 than a tax reassessment at €1,000.
Automate your Vinted Pro shop
Redrip relists your listings automatically, sends offers to favorites, replies with AI. Unlimited Vinted accounts on all plans. Serverless — all your data stays on your computer.
Install Redrip freeWhat happens if you don't declare
Case 1 — Below the DAC7 thresholds
Vinted doesn't transmit anything automatically to the tax authorities. But in case of audit (report, bank cross-check, tip-off), you can be reassessed on the current year + 3 previous years. Risks: tax owed + late interest 0.2%/month + 10-40% penalty depending on good faith.
Case 2 — Above the DAC7 thresholds, no legal status
Vinted transmitted your data to the tax authorities in January. If you have neither status nor declaration, the administration can reclassify it as undeclared activity:
– Taxes owed on revenue + retroactive URSSAF contributions (up to 6 years)
– 80% penalty for undeclared activity
– Criminal risk for undeclared work (extreme cases)
Case 3 — Above the thresholds, no declaration
You have a sole proprietor status but you didn't declare your Vinted revenue. Classic reassessment: estimated revenue + tax + late interest + 10-40% penalty.
How to optimize taxes
Some simple principles:
1. Switch to sole proprietor as soon as your activity becomes regular. Micro-BIC with the 71% allowance is one of the most advantageous regimes that exist. Don't stay in the gray area.
2. Keep your purchase receipts. If you buy back stocks (thrift, bulk lots), invoices are precious during an audit.
3. Separate your business and personal bank account. Recommended for sole proprietors, simplifies declarations and audits.
4. Opt for the liberatory payment if you're at 30% TMI or more — it's generally more advantageous than the classic rate.
5. Use a sales tracking tool. Redrip exports your sales to CSV for bookkeeping (Pro plans).
FAQ
Do you have to declare Vinted revenue to tax authorities?
Yes, as soon as you exceed €3,000 in sales OR 20 transactions per year, Vinted automatically transmits your data to the French tax authorities (DAC7 directive). But legally, any revenue from a regular for-profit activity must be declared, even below the thresholds.
Does Vinted report my revenue to the tax authorities?
Yes, since 2024, in application of the European DAC7 directive. If you exceed the thresholds, Vinted transmits your identity, your IBAN and the total amount of your sales to the tax authorities before January 31 of the following year. Vinted also provides you with a tax summary accessible from your account.
What is the 71% micro-BIC allowance?
Under the micro-BIC regime (sole proprietor), you benefit from a 71% flat-rate allowance for business expenses on sales of goods. Concretely, on €10,000 of Vinted revenue, only €2,900 is taxed at the income tax rate. The micro-BIC sales regime ceiling is €188,700 in 2026.
How to declare Vinted revenue on impots.gouv.fr?
As a sole proprietor, declare your Vinted revenue on form 2042-C-PRO, micro-BIC sales section, at the gross amount received. The 71% allowance is applied automatically by the administration. For occasional non-professional resale, it's more complex and better to consult a chartered accountant.
What happens if I don't declare my Vinted revenue?
With the DAC7 directive, the tax authorities have your data. In case of omission, you risk a tax reassessment (tax owed + late interest of 0.2% per month) and penalties of 10 to 40% depending on good faith. If the activity is deemed undeclared (no legal status), you can also be prosecuted for undeclared work with an 80% penalty.
Is personal closet clear-out taxable?
No, in most cases. Selling used personal items (clothes you've worn, items you no longer need) is exempt from tax as long as you stay below €5,000 per item and it's not a regular for-profit activity. Exception: jewelry, precious metals, antiques (specific taxation).
From what amount does Vinted consider me professional?
Vinted doesn't reclassify you as pro automatically — it's up to you to switch to a Vinted Pro account (see our Vinted Pro guide). However, as soon as you exceed the DAC7 thresholds, the tax authorities receive your data and can consider your activity professional based on standard criteria (volume, regularity, profit motive).
Centralize your Vinted sales data
Redrip exports your sales to CSV for bookkeeping, tracks your performance in real time, and automates relisting. Unlimited Vinted accounts, 100% local data.
Install RedripSources and legal notice
Informational article based on the EU DAC7 directive (2021/514), French tax doctrine (Official Public Finances Bulletin), 2026 URSSAF thresholds and Vinted's public terms. The author is neither a chartered accountant nor a lawyer. For your personal situation, consult a certified professional. Figures and rules can evolve — verify on impots.gouv.fr and urssaf.fr the values in effect at the time of your declaration.
Also read: Vinted Pro full guide, Vinted DAC7 threshold.