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Due to the European DAC7 directive, online platforms such as Marktplaats and Vinted are required to report seller data to the Tax and Customs Administration. This reporting does not automatically mean that you have to pay tax: that depends on whether you are clearing out as a private individual or actually engaging in trade.
What is DAC7?
DAC7 is a European directive on online sales. Platforms that allow goods or services to be sold or rented — such as Facebook Marketplace, Marktplaats, and Vinted — must report data about sellers and their sales to the tax authorities. Above certain thresholds (number of transactions or turnover), your data is passed on.
Reporting is not the same as taxation
The fact that your data is reported does not automatically mean that you owe tax. The report provides the Tax and Customs Administration with insight, but whether you have to pay depends on the nature of your sales: does it involve occasional clearing out, or structural trading with a profit motive?
Hobby or business?
If you occasionally sell household items at a price below the original purchase price, this usually does not constitute taxable income. However, if you purchase goods specifically to resell at a profit, or if you sell structurally and commercially, this may constitute entrepreneurship or taxable income, with implications for income tax and potentially VAT.
What should you do?
Assess whether your sales are for hobby or business purposes, and keep track of your sales. If it becomes serious, it is wise to seek advice regarding your tax and legal position, and possibly regarding registration as a business. This will help you avoid surprises later on.
Frequently Asked Questions
Do I have to pay tax on my Marktplaats sales?
Not automatically. It depends on whether you are clearing out as a private individual or actually trading for profit.
What does DAC7 do?
It obliges platforms to report seller data to the Tax and Customs Administration above certain thresholds. Reporting is separate from tax liability.
When do I become an entrepreneur?
In the case of structural, commercial sales with a profit motive, income tax and VAT may apply. Seek advice.
Undecided between hobby or business?
Our legal experts assess your position and assist with setting up your business. View our corporate lawteam, perform a legal scan, or schedule a free consultation.
