What are the HMRC reporting rules for digital platforms?
The UK left the EU before the EU's DAC7 directive kicked in, so it doesn't apply here. Instead, the UK adopted the equivalent OECD model rules, which HMRC calls the reporting rules for digital platforms. They started on 1 January 2024. Platforms sent HMRC their first reports, covering 2024, by 31 January 2025.
The rules make platforms collect details about their sellers and send them to HMRC once a year. HMRC has been clear that they don't change any tax rules. They just let HMRC see what was already happening.
Any platform that connects sellers with buyers and knows how much sellers get paid is covered: Vinted, eBay, Depop, Etsy, Vestiaire Collective, and rental or service apps too.
The threshold: 30 sales or about £1,700 a year
For selling goods, a platform won't report you if, in a calendar year, you make fewer than 30 sales and receive no more than €2,000 (about £1,700). Hit 30 sales, or go over that amount, and you get reported. Either one is enough.
| Your year on one platform | Reported to HMRC? |
|---|---|
| 29 sales, £1,200 | No |
| 30 sales, £200 | Yes, you hit 30 sales |
| 10 sales, £1,900 | Yes, over €2,000 (about £1,700) |
| 60 sales, £3,500 | Yes |
- The threshold is per platform. 20 sales on Vinted plus 20 on eBay triggers nothing. 40 on Vinted alone does.
- It runs on the calendar year, 1 January to 31 December, not the UK tax year. The count resets every January.
- The limit is set in euros, so the pound figure moves a little with the exchange rate.
- There's no threshold for services or rentals. Those are reported from the first pound.
What does Vinted share with HMRC?
When you get close to the threshold, the platform asks you to fill in a form. According to HMRC, it then reports:
- Your full name, the address where you normally live, and your date of birth.
- Your National Insurance number, or another tax ID if you live elsewhere.
- Your VAT number, if you have one.
- The bank account you get paid into.
- The total you received, split into quarters of the calendar year.
- How many sales you made each quarter, and any fees the platform kept.
If you don't give the platform what it asks for, expect reminders and possibly restrictions on your account or payouts. The platform has to collect these details to meet its legal duty to report.
When it's reported and what you get
- 1 January to 31 December: the platform counts your sales and what you're paid.
- During the year: if you get near the threshold, it asks for your details.
- By 31 January the following year: the platform sends its report to HMRC.
- Around the same time: the platform gives you a copy of what it reported, broken down by quarter.
Keep that copy. It's the same set of numbers HMRC is looking at. HMRC also points out that it doesn't replace your own records, so it's no substitute for knowing what you paid for each item.
Being reported doesn't mean you owe tax
This is the part people panic about. HMRC's line is simple: there are no new tax obligations for people selling unwanted items online. What matters is what you're selling and why.
| What you're doing | Tax? |
|---|---|
| Selling your own clothes and things from around the house | Unlikely. Personal items sold at a loss aren't taxed |
| Selling one personal item for more than £6,000 | You may need to pay Capital Gains Tax |
| Buying from charity shops, car boot sales or Vinted to resell for a profit | That's trading. If your trading income is over £1,000 in a tax year, you need to tell HMRC |
The number of sales doesn't decide anything. Someone clearing out a wardrobe and selling 40 pieces gets reported but usually owes nothing. Someone who regularly buys to resell is trading, even with 20 sales a year.
If you buy to resell: what applies to you
Then the reporting rules barely matter. Your trading was taxable before 2024 and it still is, whether or not you pass 30 sales.
- The trading allowance covers the first £1,000 of trading income in a tax year (6 April to 5 April). That's income before expenses, not profit.
- Over £1,000, you need to register for Self Assessment by 5 October after the end of the tax year, then file a return and pay tax on your profit.
- Your profit is what you sold for minus what you paid for the stock and your costs, like packaging, postage you pay yourself, and platform fees on eBay or Depop.
All of that needs two numbers per item: what you paid and what you got. In ResellStats you log them when you buy, with a photo and the price, and the app shows your net profit plus a reporting counter that tracks how close you are to 30 sales and €2,000. It doesn't connect to your Vinted account, you add items yourself. The app's tax screen only covers French rules for now.
This guide is for information and isn't personal tax advice. If you're unsure about your situation, use HMRC's online checker or talk to an accountant.
Selling from the EU? DAC7 is the same idea
If you live in an EU country, the EU directive DAC7 applies instead, with the same threshold: 30 sales or more than €2,000 in a calendar year, per platform. Platforms report by 31 January to the tax authority of the country they're based in (Vinted is a Lithuanian company), and EU countries swap the data by the end of February so it reaches your own tax office.
The core message is the same across the EU: being reported creates no new tax. Whether you owe anything depends on your country's rules, and most treat selling your own used belongings differently from buying to resell.