Vinted Tax in Ireland: What Revenue Actually Says

Revenue is not HMRC

Search "Vinted tax" in English and you will drown in articles about a £1,000 trading allowance, Self Assessment and a "30-item rule". None of it applies to you if you are tax resident in Ireland. Those are HMRC rules, written for the UK.

Ireland has its own tax authority — Revenue, the Office of the Revenue Commissioners — its own forms, its own thresholds and its own logic. The confusion is understandable: a lot of Irish-facing content is lightly adapted UK content, and one number happens to appear in both systems, which makes the mix-up feel plausible. It is not.

This guide only uses Irish sources, and every figure links to the Revenue page or manual it comes from. If a claim here matters to a decision you are about to make, click through and read it for yourself.

What Vinted reports about you, and when

DAC7 — in Irish law, the Mandatory Reporting and Due Diligence Procedures for Platform Operators, transposed by Sections 891I and 891J of the Taxes Consolidation Act 1997 — obliges online platforms to collect information about their sellers and report it to a tax authority. Vinted, Depop, eBay, Airbnb and the rest are all in scope.

The threshold, word for word

Revenue's page on sellers who fall outside reporting puts it plainly. Excluded are:

"Sellers of goods with less than 30 transactions and for a total amount of €2,000 in the reportable period."

Read that carefully, because the wording trips people up. You are outside reporting only if you are under both limits. Cross either one — 30 transactions, or €2,000 in total proceeds over the calendar year — and you go into the platform's return.

Revenue's own worked example runs a seller across several years: 2 sales for €2,200 is reportable (the amount); 35 sales for €1,750 is reportable (the count); 32 sales for €2,500 is reportable (both); 15 sales for €1,500 is excluded.

The dates

Platform operators file their return covering the previous calendar year by 31 January, and the reported information is then exchanged between the tax authorities of the countries involved. There is a detail here that almost no guide mentions and that is genuinely useful to you: by that same date, the platform must give you a copy of the information it reported about you. If you want to know what Revenue can see, that copy is the answer — keep it.

Being reported is not the same as owing tax

This is the sentence to hold on to. DAC7 is a transparency mechanism. It created no new tax, changed no rate and altered nothing about how income is taxed in Ireland. It moved information.

So the fact that your name appears in a platform's return tells you nothing about whether you owe anything. The two questions are completely separate:

1. Will I be reported? A mechanical test: 30 transactions or €2,000 in the calendar year.
2. Do I owe tax? An entirely different test, about the nature of what you are doing — which is what the rest of this guide is about.

Plenty of people are reported and owe nothing at all. Someone clearing out ten years of accumulated clothes in one determined spring will sail past 30 transactions and may pass €2,000, and still have no taxable income, because selling your own worn coat for less than you paid for it does not produce a profit.

Are you trading? Revenue's six badges

Here is the question that actually decides your position: is what you are doing a trade?

Section 3(1) TCA 1997 describes a trade as including "every trade, manufacture, adventure or concern in the nature of trade" — which, as Revenue's own manual acknowledges, does not define it. Instead, guidance comes from case law and from a set of indicators known as the badges of trade, set out in Appendix A of Revenue's manual on what constitutes a trade (Part 02-02-06, last reviewed April 2026).

There are six, and they read exactly as you would hope for our purposes:

Crucially, Revenue's manual insists that no single indicator settles it:

"It is, however, important to appreciate that the 'whole picture' must be taken into account, so that the weight to be given to the various factors may vary according to circumstances."

That is the opposite of a threshold. There is no number of sales at which you become a trader in Ireland. There is a picture, and either it looks like a business or it does not.

Two Irish examples

Aoife, Cork. Two children have outgrown three years of clothes, and the attic has to be cleared before Christmas. Over four months she lists 60 items and takes in €900. Everything was bought for her own family and used. Almost every piece sells for a fraction of its original price. Aoife will be reported (60 transactions), and there is no profit anywhere in the activity to tax.

Niamh, Galway. Every Saturday she works the charity shops and car boot sales looking for labels that are undervalued on the rail, steams and photographs them properly, and lists them the same week. She turns over €6,000 in a year. The badges all point the same way: stock acquired to sell, short ownership, high frequency, work done to make items marketable, and a clear profit motive. Niamh is trading, and trading income is taxable — she needs to be registered and filing.

Most people reading this are Aoife. Some are somewhere in between, and "somewhere in between" is precisely when a conversation with an accountant is worth the fee.

€5,000 and €30,000: which form, not how much is free

If you have read that Ireland gives you a "€5,000 exemption" for casual online selling, please unlearn it. That is the most widely repeated error in Irish side-hustle content, and it describes something real — just not what it claims.

The €5,000 figure comes from the definition of a chargeable person: the test that decides whether you must register for self-assessment and file a Form 11, or whether the simpler Form 12 is the appropriate return. Revenue's manual on PAYE taxpayers and self-assessment (Part 42-04-13) sets out the mechanism, and Citizens Information explains it in plain English:

• Net assessable non-PAYE income of €5,000 or more in a year → chargeable person → register for self-assessment, file a Form 11.
• Gross non-PAYE income of €30,000 or more → the same conclusion, regardless of the net figure.
• Below both → not a chargeable person on that basis; a Form 12 through myAccount is the normal route, and smaller amounts can often be coded against your PAYE tax credits instead.

The practical consequence for most readers is undramatic. If you are an employee clearing your own wardrobe, you have no taxable non-PAYE income from it, no Form 11 obligation arising from it, and nothing to do. If you have been trading, the figures above tell you which return the income belongs on — and the deadline for the annual return, for both forms, falls on 31 October following the year in question, with a later date for filing and paying through ROS. Check the current year's dates on Revenue's website before relying on them.

Does capital gains tax apply?

Capital gains tax is a tax on gains. If — as with most second-hand clothes — an item sells for less than you paid for it, there is no gain. Where there is a gain, a threshold applies before any tax does.

That threshold is the part worth remembering. Section 602 TCA 1997 exempts a gain on the disposal by an individual of tangible movable property — a "chattel" — where the consideration is €2,540 or less. Revenue's manual on the chattel exemption (Part 19-07-02) gives a worked example: a piece of antique silver bought for €1,000 and sold for €1,900 produces no chargeable gain, because the sale price is below the limit. Above €2,540, marginal relief applies, capping the tax at half the difference between the price and €2,540.

There is a second, separate exemption for wasting chattels under Section 603 — property with a predictable life of 50 years or less. Revenue's manual on wasting assets (Part 19-02-16) states that "tangible movable property which is a wasting asset (e.g. a yacht or a racehorse) is exempt from the charge to Capital Gains Tax".

What to keep, and the dates that matter

Records are not about pleasing anyone. They are about being able to answer a question quickly and calmly if it ever arrives.

The single most valuable item on that list is what you originally paid. If a sale price is below your purchase price, you have the evidence for the position that the sale produced no profit. Without it, you are relying on memory.

A spreadsheet with five columns does the job: date, item, what you paid, what it sold for, postage. Fill it in as you go and the end of the year is a five-minute exercise rather than an archaeology project.

Two dates to keep in view:

• 31 January — platform operators file the previous calendar year's DAC7 return, and must give reportable sellers a copy of the information reported about them.
• 31 October — the annual income tax return deadline for the previous year, with an extended date for filing and paying through ROS. Confirm the current year's dates on Revenue's site.

Your five-step plan

Step 1 — Name the activity honestly. Wardrobe clear-out, or buying to resell? Everything else follows.

Step 2 — Run the six badges over your own year. Subject matter, length of ownership, frequency, supplementary work, circumstances, motive. Stand back and look at the whole picture, as Revenue's manual puts it.

Step 3 — Know your calendar-year totals. Transactions and proceeds. They tell you whether you will be reported, and give you the numbers for any return.

Step 4 — Keep the purchase evidence. Bank lines, order confirmations, receipt photos. This is what supports "I sold it for less than I paid".

Step 5 — Get advice when it stops being obvious. Two income streams, steady reselling, an item that has appreciated — that is accountant territory, and an hour of it is cheap.

The bottom line

The overwhelming majority of Irish Vinted sellers are clearing their own possessions, often at a loss, and owe nothing. DAC7 has made that activity visible to Revenue without making it taxable. What changes the answer is not how many items you sell — it is whether the whole picture looks like a trade.

If you are also selling into the UK market, note that the rules there are different again: our UK guide covers HMRC, and mixing the two systems is exactly the mistake this guide exists to prevent. And if the reason you are reading about tax is that your sales have picked up, the scams guide for Irish sellers is the other half of selling safely here.

FAQ: Vinted, Tax and Revenue in Ireland

Sources

Every figure in this guide comes from one of these:

• Revenue — DAC7/MRDP: sellers with no reporting obligations (the 30 transactions / €2,000 wording and worked example)
• Revenue — DAC7/MRDP overview and reporting obligations for platform operators
• Revenue — Tax and Duty Manual Part 02-02-06, What constitutes a trade? (badges of trade, Appendix A)
• Revenue — Tax and Duty Manual Part 42-04-13, PAYE Taxpayers and Self-Assessment (chargeable person, €5,000 / €30,000)
• Revenue — Tax and Duty Manual Part 19-07-02, Chattel Exemption and Wasting Chattels and Part 19-02-16, Wasting assets
• Revenue — Form 11 and Form 12
• Citizens Information — Tax on income that is not from your employer

Sources consulted 31 July 2026. Rules and figures change — check the current version before you rely on any of them.