- Registration under DAC7 is separate from the question of whether a seller is considered a business under national tax law.
- Platforms like Vinted or Marktplaats will report sellers’ transactions to tax authorities in other EU member states.
- The first exchange of these reports will take place in February 2024, providing insight into the number of Dutch sellers on digital platforms.
- Income tax is not owed if there is no source of income, and the determination of whether there is a source of income depends on all relevant facts and circumstances.
- Occasional sales do not qualify as entrepreneurship for VAT purposes, but regular sales may qualify regardless of profit.
- The VAT registration threshold is €1800 per calendar year (increasing to €2200 in 2025), and businesses below this threshold can use the KOR and avoid further VAT obligations.
- The state secretary does not support exempting revenue from the sale of second-hand items to promote the circular economy.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
