VAT and Vinted in 2026: from what revenue level do you pay it

The VAT base-franchise explained

The VAT base-franchise (franchise en base de TVA) is a French tax scheme that exempts small businesses from all VAT obligations as long as they stay below certain revenue thresholds. Concretely:

– You don't charge VAT to your buyers (the mention "VAT not applicable, art. 293 B of the CGI" appears on your invoices)
– You can't recover VAT on your professional purchases (stock, supplies, packaging, etc.)
– You don't file VAT returns with the tax administration

It's the default regime for nearly all auto-entrepreneurs and small Vinted resellers.

The 2026 VAT thresholds

For the sale of goods (the Vinted category), the French 2026 thresholds are:

Base-franchise threshold: €91,900 of annual revenue
Higher tolerance threshold: €100,000 of annual revenue

How it works in practice

Revenue < €91,900/year: You stay under the base-franchise. No VAT to charge or remit.

€91,900 < Revenue < €100,000: You're in the "tolerance zone". You can stay under the franchise during the year of the overrun, but you become VAT-liable from January 1st of the following year.

Revenue > €100,000: You immediately leave the franchise. You become VAT-liable from the 1st day of the month in which you cross the higher threshold. Concretely, you have to charge 20% VAT on all sales from that date, register for VAT and file monthly or quarterly VAT returns.

The concrete impact on your Vinted activity

You stay under the franchise (the case for 95% of Vinted sellers)

No specific change. You invoice without VAT to your buyers (Vinted handles invoicing automatically on a Pro account), without any VAT line. You only declare your cashed revenue to URSSAF (micro-BIC regime) and to the tax administration.

You move to the VAT regime (above the higher threshold)

Several changes:

1. You charge 20% VAT on every sale (with some special cases: books at 5.5%, etc.). Concretely, the Vinted price you set is VAT-inclusive — you cash in the gross amount but remit the VAT to the State.

2. You can recover VAT on your professional purchases: stock purchases (if the supplier charges VAT, which is rare for second-hand), packaging, supplies, pro subscriptions, etc.

3. You file VAT returns (form CA3) monthly or quarterly depending on your revenue.

4. You get an intracommunity VAT number (FR + 11 digits) to provide to Vinted Pro so invoices are compliant.

Impact on margin

Concretely, moving to the VAT regime reduces your margin by 20% if you can't increase your prices.

Example: You sell an item for €50 VAT-included. Under the franchise, you keep €50 (minus Vinted fees, contributions, etc.). Under the VAT regime, you cash €50 VAT-included but remit €8.33 of VAT to the State (50 / 1.20 × 0.20). Your gross margin goes from €50 to €41.67.

Unless you raise your Vinted prices by 20% (difficult to stay competitive vs sellers under the franchise), moving to VAT noticeably reduces profitability.

When to opt voluntarily for VAT

You can voluntarily opt for the VAT regime even below the franchise threshold. It's rarely relevant for a classic Vinted reseller, but can be justified in 3 cases:

1. You buy stock from professional wholesalers (with recoverable VAT). Example: you buy €5,000/month of stock from a textile wholesaler with 20% VAT. With the VAT option, you recover €833/month of VAT on your purchases — which can offset the VAT you charge clients.

2. You invoice a lot of B2B. If you regularly sell to other professionals (who recover VAT), charging VAT is neutral for them and lets you recover your own VAT on purchases.

3. You plan to cross the threshold quickly. Anticipating the move to VAT can simplify the steps and smooth the transition.

In the majority of Vinted reselling cases (vintage, thrift, second-hand from private sellers), staying under the franchise is more advantageous.

Vinted Pro and VAT

Vinted Pro automatically issues an invoice for every sale. By default (no VAT option), the invoice is excluding VAT, with the mention "VAT not applicable, article 293 B of the CGI".

If you're on the VAT regime, you have to enter your intracommunity VAT number in your Vinted Pro settings. The invoice is then automatically issued including VAT with a net / VAT / gross breakdown, compliant with tax requirements.

2026 threshold summary table

What to do if you exceed the threshold

Step 1 — Register as VAT-liable

Within the month you cross €100,000, contact your local SIE (Business Tax Office) to register for VAT. You get your intracommunity VAT number within a few days (FR + 11 digits).

Step 2 — Update Vinted Pro

In your Vinted Pro settings, enter your intracommunity VAT number. Vinted automatically recalculates issued invoices to include VAT.

Step 3 — Adjust your prices

If you don't want to lose margin, raise your Vinted prices by 20% (the buyer then pays the same pre-tax price as before, + VAT). Risk: your listings become less competitive vs sellers under the franchise. Middle ground: absorb part of the VAT into your margin, raise prices by 10%.

Step 4 — File your VAT returns

Depending on your revenue, you file monthly or quarterly form CA3 on impots.gouv.fr. You calculate: collected VAT (on sales) - deductible VAT (on purchases) = VAT to remit (or VAT credit).

Step 5 — Keep more detailed bookkeeping

The VAT regime requires more precise bookkeeping: numbered client invoices, archived supplier invoices with VAT, ledger of receipts/expenses, etc. It's the ideal moment to move to accounting software (Pennylane, Tiime, Indy) or hire a chartered accountant.

Frequently asked questions

From what revenue do you have to pay VAT on Vinted?

For the sale of goods, the French VAT base-franchise threshold in 2026 is €91,900 of annual revenue. Below that, you're VAT-exempt. Above that (or if you exceed the higher €100,000 threshold), you have to charge VAT at 20% and remit it to the State.

Vinted auto-entrepreneur: am I under the VAT franchise?

Yes by default. As an auto-entrepreneur selling goods, you're automatically under the VAT base-franchise as long as you stay below €91,900 of annual revenue. You don't charge VAT to your Vinted buyers, but you also can't recover VAT on your purchases.

What happens if I cross the VAT threshold during the year?

If you exceed €91,900 but stay below €100,000, you can stay under the franchise until the end of the year. If you exceed €100,000, you become VAT-liable immediately from the 1st day of the month of the overrun. You then have to charge VAT, register and file VAT returns.

Should I voluntarily opt for VAT as a Vinted auto-entrepreneur?

Rarely relevant for Vinted reselling. Opting for the standard VAT regime forces you to charge 20% VAT to buyers, which reduces your margin. It's only worthwhile if you buy stocks with recoverable VAT (wholesalers) in large volumes, which is rare for second-hand Vinted reselling.

Does Vinted Pro automatically charge VAT?

Vinted Pro issues an automatic invoice for every sale, but VAT only appears if your account is on the standard VAT regime (intracommunity VAT number declared in your Pro settings). Under the base-franchise by default, the invoice is excluding VAT with no VAT line.

Is the VAT threshold the same as the auto-entrepreneur revenue cap?

No, these are two different thresholds. The auto-entrepreneur sales cap is €188,700 — above that, you leave the auto-entrepreneur regime. The VAT base-franchise threshold is €91,900 — above that, you become VAT-liable. So you can be an auto-entrepreneur and VAT-liable at the same time (between €91,900 and €188,700 of revenue).

Does Vinted deduct VAT on the fees it charges me?

Vinted Pro fees are issued by Vinted UAB (Lithuania). Under the VAT regime, you can recover VAT on these fees via the intracommunity reverse-charge mechanism. It's technically complex — work with a chartered accountant if this concerns you.

Sources and legal disclaimer

Article based on the French General Tax Code (article 293 B), the 2026 VAT thresholds published by the DGFiP, and French tax doctrine (BOFiP). The author is neither a chartered accountant nor a lawyer. For your personal situation, consult a certified professional. Thresholds are updated every year — check the values in force on impots.gouv.fr.

Also read: Vinted Pro complete guide, Auto-entrepreneur for Vinted, Vinted taxes 2026, DAC7 threshold.