TLDR: Occasional sales of used personal items on platforms like Vinted, eBay, or Leboncoin are not taxable unless they constitute a habitual or speculative activity. Taxation depends on frequency, volume, and intent to resell—not the platform used.
Distinction between occasional sales and habitual activity
Taxation does not depend on the platform used but on the nature of the transactions. An individual who occasionally sells used clothing on Vinted is not required to report the income. However, someone who regularly buys and resells items with the intent to profit—even on Leboncoin—could be considered a dealer and must declare the income. The assessment considers past transactions: a high number of purchases and sales over a short period may indicate habitual activity.
Taxation criteria
Sales of used personal items are not taxable if:
- The sale is isolated and not repeated over time,
- The item was purchased for personal use, not with the intent to resell,
- There is no significant volume of similar transactions in a short period.
However, the activity becomes taxable if:
- Transactions are frequent or systematic, even if spread over multiple years,
- There is a speculative intent at the time of purchase,
- The volume of transactions exceeds what is considered personal use.
Capital gains on movable property and valuable items
(Section under development)
Evidence to retain to prove non-habitual activity
(Section under development)
Exemptions and special cases
(Section under development)
Differences between platforms: Vinted, eBay, and Leboncoin
(Section under development)