Hello
I have about 40 transactions over the year for a total turnover of about €1100.
How can I declare my income to the tax authorities next year? (I do not have a micro-enterprise and do not plan to create one)
Thank you in advance
Hello
Welcome to the forum!
If you sell your used goods, it is not taxable.
All information here 
Impôt sur le revenu - Faut-il déclarer les revenus d'une activité accessoire ? | Service Public)%20ne%20sont%20pas%20imposables.
These are items bought and resold to make a little money
It is imperative to have a structure if you wish to do it by the rules and therefore declare it to the tax authorities. It’s either the full package or « clandestinity. »
Up to about €2,000 per year, the tax authorities may consider it to be just the sale of one’s own belongings. This is a tolerance, not a legal rule: if it is clear that you are buying and selling, for example, if it involves series of identical or quasi-identical items, the tax authorities could consider it professional. Now, a tax agent needs to have the energy to look into these small amounts - this depends, among other things, on where you live: if your department is « rich » with many taxpayers, it’s unlikely.
For the structure, the simplest remains self-entrepreneur. By requesting ACRE when creating it: you will only be charged 7% of the turnover in the first year.
Attention, it’s not just the tax authorities that are concerned. And indeed, for them, you’d have to be unlucky for them to react to such a « small » sum (it might seem large, but in terms of business activity, it’s nothing). But there’s also Urssaf, and they don’t mind trying to recover a few hundred euros in contributions. Be careful also with the CAF, which is starting to look into private Vinted sales. It’s also a bad idea if you’re receiving unemployment benefits.
You have to be careful about anonymous denunciations and also take into account that the tax authorities have invested in tools to monitor what’s happening on social networks. When I see people openly talking about working under the table on Facebook, it’s really not the best idea.
But always remember that if the tax authorities look into your case, there is NO tolerance threshold. Buying and reselling is supposed to be declared from the very first euro of turnover. After that, I’m only explaining the legal framework, not morality (that’s not my problem).
Oh, is that how it is now? In my day, it was progressive over 3 years and, if I remember correctly, it was 2.5% the first year. There was also a payment of half of the remaining unemployment benefits in two installments, which was very beneficial for starting out (especially if you could earn a salary right away).
But yes, it’s pretty much the only status that suits an individual who wants to supplement their income or start a small business. Frankly, 12.3% in contributions is not that expensive to be worry-free. Plus, it means additional retirement contributions and another significant advantage: it allows you to register with shops reserved for professionals.
For such a low income, you shouldn’t worry. Anyway, the platforms must report sales amounts to the tax authorities, and below a certain amount, you are not taxed.
You are taxed from the 1st euro if you are compliant. We are in France, after all; it would be known if there were official allowances for undeclared income. You are referring to DAC7, which causes confusion.
Many understand it as a threshold from which you are taxed or which obliges you to declare. However, that is not the case; it is a threshold from which the platform is obliged to transmit a summary of sales to the tax authorities; it is purely informative. But it is in no way a declaration threshold, in either direction. An individual who genuinely sells their personal belongings can exceed it without issue (and without limit, apart from the €5,000 threshold for precious items), but in the context of a buy-and-sell business, there is no allowance at €2,000. Indeed, there is little chance of being caught for such a small amount, but if it happened, the argument « I didn’t exceed €2,000 » would not hold.
Furthermore, this DAC7 is recent and has not yet been fully implemented, so we do not yet know its impact on checks on individuals.
Thank you for your feedback. To be explicit, if it were possible to declare without creating a company, the question would not arise.
Do you know exactly what information needs to be provided for DAC7?
I don’t know because I’m a professional, so they ask for our professional numbers, but I don’t see what would be special for individuals. Otherwise, Vinted does it for you, you don’t have to do anything.
Thank you for the corrections, @Gametoysretro’s opinion is more reliable than mine. URSSAF may indeed want to recover smaller amounts than what the DGFiP is pursuing.
Regarding ACRE, I specify that the « half-contributions » of the first year are in a context of not accumulating with anything else. There are other systems if you also receive unemployment benefits. The 7% include (from memory), 1% of the income tax withholding, so not just social contributions.
@Thibooooo: DAC7 is provided and transmitted by the platforms. When the time comes, they will ask for your tax number. They will already have the other information.
Furthermore, it is not possible to declare commercial activity without having some form of legal entity status. The self-entrepreneur status, which is created in a few minutes, is designed for this.