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. 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.

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).

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. 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 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. 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.