Vinted & DAC7 in Germany: Do You Owe Tax in 2026?
If you've sold enough on Vinted this year, the Bundeszentralamt für Steuern is going to hear about it — that's just how DAC7 works now. Cross 30 sales or €2,000 in revenue on a platform in a calendar year, and the platform has to report your data automatically. No warning, no opt-out. What it doesn't mean is that you suddenly owe tax on a wardrobe clear-out.
Germany DAC7 reporting threshold
| Trigger | Value |
|---|---|
| Sales count | 30 sales |
| Revenue | €2,000 |
| Own used items generally taxable? | No |
Status: verified. Source: official tax authority — see VERIFICATION.md for the full sourcing log.
What Germany sellers need to know
That distinction matters more in Germany than in a lot of places, because German sellers already juggle two separate small-business questions — Kleinunternehmerregelung for VAT, and the general question of whether occasional selling counts as gewerblich (commercial) activity for income tax. DAC7 reporting is a third, separate thing again: a data-sharing rule, not a tax rule. Being reported doesn't automatically flip your status on either of the other two.
The practical test German tax authorities tend to look at is intent and pattern: are you selling your own used things because you're done with them, or are you buying or making items specifically to sell on? The first is generally private asset disposal (Privatvermögen) and not taxable. The second starts to look like a gewerbliche Tätigkeit, with all the registration and reporting that comes with it — Gewerbeanmeldung, potentially VAT, the works.
One thing worth remembering: the threshold resets per platform, per calendar year. Selling across Vinted, eBay Kleinanzeigen and others means each one is tracked on its own — you don't get a combined running total across platforms.
Use the checker above with your real sales numbers this year, and if the "trading vs. clearing out my closet" line feels genuinely unclear for your situation, that's worth a short conversation with a Steuerberater rather than guessing.
Three sellers, three outcomes
Lisa sold 40 items of her own clothing this year for a total of €650.
Verdict: Reported, likely not taxable — reported this year.
Marco made €2,400 selling handmade items he sources materials for specifically to resell.
Verdict: Action needed — reported this year.
Anke sold 12 items from her own wardrobe for €180 total.
Verdict: Relax — 18 sales or €1820.00 below the threshold.
Frequently asked questions
Does DAC7 reporting mean I owe German tax?
No — DAC7 is a data-reporting requirement, not a tax assessment. Being reported to the Bundeszentralamt für Steuern does not by itself create a tax liability, especially for selling your own used items.
Does Kleinunternehmerregelung status affect DAC7 reporting?
No, they're unrelated. Kleinunternehmer status is about VAT on your own sales. DAC7 reporting happens automatically once you cross the platform threshold, regardless of your VAT status.
When does selling become a gewerbliche Tätigkeit?
Roughly: when you're buying or making items specifically to resell, doing it regularly, or clearly acting like a business — as opposed to occasionally selling things you personally no longer need. The distinction isn't always clear-cut; when in doubt, ask a Steuerberater.
Does the threshold combine across platforms like eBay and Vinted?
No — 30 sales or €2,000 is tracked separately per platform, per calendar year.
This is general information, not tax advice. Rules depend on your personal situation — when in doubt, consult a tax professional.