Many people get into flipping (buying and reselling) thinking it’s just “selling a few items on Vinted, eBay, Leboncoin, Facebook, etc.” But in France, you need to be careful: as soon as you buy items with the intention of reselling them for a profit, especially if it’s regular, you are engaging in a real commercial activity.
Selling your own used items from time to time is not the same as flipping. If you buy lots, stock, items at flea markets, on Vinted, Leboncoin, or elsewhere to resell them later, you may need to have a registered status, for example as a micro-entrepreneur, and declare your turnover. The tax authorities particularly focus on the idea of habitual transactions with the purchase made for the intention of reselling.
You should also know that a micro-entrepreneur who sells goods must comply with certain obligations: registration, turnover declaration, keeping a record of receipts and, for flipping, a register of purchases.
Another often overlooked point: when you sell as a professional to individuals, you do not have the same obligations as a simple individual. There may be rules regarding customer information, prices, sales conditions, the right of withdrawal, warranties, etc. The DGCCRF (General Directorate for Competition, Consumer Affairs and Fraud Prevention) also monitors online commerce.
So be careful: just because you sell on a platform doesn’t mean everything is automatically “outside the legal framework.” Platforms can transmit information, sales can be visible, and in case of an inspection, you must be able to explain your activity.
The goal is not to scare you, but to remind you of a simple fact:
selling your old items = occasional. Buying to resell = commerce.
And commerce, in France, must be declared.
Get informed before you seriously start, especially if you begin selling regularly or generating significant turnover.
DAC7 thresholds are not authorization thresholds for flipping. They are thresholds for platforms to transmit information to the tax authorities. Buying to resell for profit remains a commercial activity, even with few sales.