Vinted Taxes: When Private Sales Are Taxable

Does Vinted report my sales to the tax office?

Yes, if you reach the reporting threshold. The Platform Tax Transparency Act (PStTG) requires platform operators to report sellers to the Federal Central Tax Office (BZSt). The thresholds are specified in § 4(5), sentence 1, no. 4 of the PStTG: A seller of goods is exempt if they have made fewer than 30 sales through the same platform in a calendar year and have received a total of less than €2,000 for those sales. If you reach either of these thresholds, you will be reported.

Cases are counted—that is, completed sales, not unsold items. Someone who sells ten packages, each containing three items, has ten cases. The limits apply on a per-platform basis. The BZSt explicitly refers to the report as a cross-check: The data serves as a control report for tax assessment purposes.

The €2,000 refers to your earnings—that is, the amount after all fees, commissions, or taxes withheld by the platform have been deducted. What counts is what you receive, not what the buyer paid. Example: Annual sales proceeds of €2,150 minus €180 in platform fees result in €1,970 in compensation—less than €2,000. This deduction only reduces the amount used to determine whether the reporting threshold is met. Fees treated as income-related expenses when calculating profits are a separate matter (see below).

The limit of 30 sales and €2,000 applies only to the sale of goods. If you rent out something or offer a service through the same platform, you must report it starting with the first transaction—there is no minimum threshold.

Even classified ad portals do not always report such activity. A system that solely enables listing or advertising is not a platform as defined by law. If you only post ads there, handle the purchase and payment outside the platform, and make private arrangements with the buyer, the transaction is not reported, regardless of the number of sales. If the purchase or payment goes through the portal—for example, via a shipping and payment service—it is considered a platform, and the limits mentioned above apply. Both methods can coexist on the same portal.

Which used items are not subject to tax when sold?

Everyday items. Section 23(1), sentence 1, no. 2, sentence 2 of the Income Tax Act (EStG) excludes them from private sales transactions. According to the Bavarian State Tax Office, these include, among other things, clothing, furniture, toys, electronic devices, and one’s own car. Anyone who sells used items from their own household does not pay income tax on them, even if they make many sales.

The implication for the report: It can be submitted without incurring any tax liability. This is not a contradiction, but rather two separate issues.

When are sales of jewelry or art subject to tax, and what is the tax-exempt limit?

For items other than those of daily use, a gain is recognized if no more than one year elapses between the purchase and sale (Section 23(1), first sentence, No. 2 of the Income Tax Act (EStG)). The gain is the sale price minus the acquisition costs and income-related expenses, such as fees (Section 23(3), first sentence, EStG).

A tax-exempt threshold of €1,000 applies: If the total profit from all private sales transactions in a calendar year is less than €1,000, it remains tax-exempt. If the total is €1,000 or more, the entire amount is taxable (Section 23(3), Sentence 5, EStG). Losses may only be used to offset gains from private sales transactions (Section 23(3), Sentence 7, EStG).

At what point is selling considered a business?

An activity is considered a business if it is carried out independently, on a sustained basis, and with the intent to make a profit, and if it constitutes participation in general economic activity (Section 15(2) of the Income Tax Act (EStG)). The Bavarian State Office of Taxes cites behavior typical of merchants—such as purchasing goods for resale—as indicators of this. Anyone who buys items for personal use and sells them after prolonged use is generally acting as a private individual.

Just because you sell a lot over a long period of time doesn’t make you a merchant. If you bought the items as a private individual with no intention of reselling them, even a large closet clearance sale remains a private transaction—even if it takes you months to sell everything and you use the same platform that commercial sellers use.

It becomes a business when you buy items specifically to resell them at a profit. In that case, it’s enough if making a profit is just a secondary purpose.

The law does not specify a fixed number of sales at which a business is considered to have begun. The registration threshold of 30 sales is not such a number. Anyone who conducts business on a commercial basis is subject to income tax, VAT, and, if applicable, business tax; the sections on side businesses and the small business regulation explain the implications.

What happens after a platform report is filed?

The data is sent to the BZSt and from there to the tax authorities. The tax office uses this information as a verification tool to cross-check the details in the tax return. It determines whether the sales are taxable based on the circumstances of each individual case. Income that is relevant for tax purposes is reported on the income tax return.

For the calculation under Section 23 of the Income Tax Act (EStG), two figures are required for each item: acquisition cost and selling price, plus any fees treated as income-related expenses, if applicable. Receipts serve as proof of these amounts.