Currently, the online sale of secondhand goods, such as books or clothing, among individuals, is not subject to IRS payment or other taxes. Thus, these transactions do not need to be declared in the headquarters of IRS. However, the European directive designed to combat tax fraud, tax evasion and capital laundering has already been transposed to the Portuguese legal system. It provides for the distinction between occasional salespeople, who only sell objects they no longer use, and professional salespeople.
With the new rules in force since 2024, second -hand sales platforms, such as Vinted or OLX, have an obligation to communicate to the tax authority the data of sellers considered active. In order for a seller to be excluded from this obligation, it must make less than 30 annual transactions and not exceed 2,000 euros in earnings per calendar year. Most users are in these exclusion criteria and, as such, will not have to provide additional information to the platforms or the tax authority.
On the other hand, when a seller exceeds the defined limits, it is considered active and is contacted by the platform to fill the DAC7 statement. This document includes tax and identification data from the seller, as well as the number of operations performed and the value. The platform is responsible for communicating this information to the Tax Authority, ensuring that the data is correct.
If the user does not fill in the requested statement, he is not subject to direct fines. However, it will be prevented from continuing to sell through the platform and ongoing payments will be suspended until the obligation is fulfilled.
According to, although new rules are necessary, some requirements may be excessive, such as the inclusion of the date of birth of sellers. The organization recommends that consumers carefully read the terms and conditions of the platforms, as well as regularly verify the history of transactions to ensure compliance with the standards.
To prevent their data from being reported, users must control transaction limits and, if they identify errors in the DAC7 statement, immediately correct the data with the platform. Thus, they can continue to sell legally and informed, without unpleasant surprises.
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