When is tax payment not necessary?

If you sell items as a hobby or for personal use, you usually don't have to pay taxes on the income. However, it’s essential to understand the rules surrounding online sales and taxes. For example:

  • Selling clothes you no longer wear on Vinted.
  • Selling old magazines or comics on Marktplaats.
  • Getting rid of old sports equipment on Tweedehands.net.
  • Selling furniture before moving house on Marktplaats. Be aware of the online sales and taxes associated with repeated transactions.

In such cases, you don't need to report this income to the tax authorities. For more information, you can visit the page 'Is your online activity a hobby or a business?' (in Dutch). Understanding online sales and taxes helps you determine whether your activity is taxable.

When do you need to pay taxes?

If you buy items with the intention of selling them for profit, your online sales are considered a source of income and you must pay tax on the profit. Therefore, knowledge of online sales and taxes is crucial. For example:

  • You realize that your vinyl records or comic books are worth a lot and actively seek them out to sell. In this case, you must pay tax because you're selling them with the intention of making a profit.

Reporting obligation versus paying taxes

Since January 1, 2023, online platforms, such as Marktplaats and Vinted, are required to provide data if a seller makes 30 or more sales or exceeds €2000. However, this doesn't automatically mean you have to pay taxes on this income, even if you exceed these thresholds. If the platform needs to provide information about you, you'll receive a quarterly overview of the turnover. Being informed about online sales and taxes, check this carefully and report any errors to the platform.

Attention! There's no threshold for reporting obligations for renting and services via an online platform. These platforms must provide all transaction data to the tax authorities.