A brake is being applied to the second-hand market. Those taking advantage of resale platforms to sell items regularly — often brand new — will soon be in the sights of the Italian Revenue Agency. The European DAC7 regulation for online sales was transposed into Italian law in 2023 and has recently been upheld by the Supreme Court. And there are thresholds that private individuals would be wise not to exceed.
A brake on second-hand sales
It is well established that when a private individual sells a used item, the proceeds are not subject to tax. In recent years, second-hand platforms such as Vinted (as well as eBay, Facebook Marketplace, Subito, and others) have seen remarkable growth, fuelled by rising awareness around sustainability and genuine savings for both sellers and buyers. Slipping through the cracks of this otherwise virtuous system, however, are opportunists: commercial sellers offering “new with tags” products on these platforms, effectively evading taxes and engaging in unfair competition with legitimate professional retailers.
The boundary
Where is the line between occasional selling and a commercial activity? Under DAC7, platforms are required to report to the tax authorities anyone exceeding 30 transactions and EUR 2,000 in annual revenue. Crossing these thresholds does not automatically mean the user will be required to pay tax. However, it does lead the authorities to presume the existence of an online commercial activity — and it is then up to the user to prove otherwise if an audit is carried out. Reinforcing this principle (and the rules in force since 2023), the Supreme Court recently weighed in.
As Il Post reports, in a ruling issued last March, it examined the case of a man accused of tax evasion for selling over 1,600 pairs of shoes on eBay between 2008 and 2009 without declaring the income. From now on, it remains to be seen whether the effects of this regulation will slow the explosive growth of the second-hand market — or whether those who have built up a healthy business will choose to become compliant and continue operating. And we will discover whether second-hand culture is rooted in sustainability or simply in “convenience”.
Read also:
