2023-12-28 13:08:02
The DPI-DAC7 e-service, which allows platform operators to transmit their information concerning the sellers present on their platform, will be available at the beginning of January 2024 via MyMinfin, the FPS Finances indicated on Thursday.
Behind this somewhat nebulous name hides the European directive which requires platform operators to collect information on “sellers’ income from commercial activities such as rental of real estate, provision/provision of personal services, sale of goods and rental of all types of transportation via digital platforms“.
These must therefore now be communicated to the FPS Finance. This concerns sales by private individuals on the online platforms Vinted, AirBnb, BlablaCar or even Etsy and eBay.
What are the consequences for sellers/renters?
From the end of January, the various platforms will therefore report for the first time to the Belgian tax authorities users who “have made 30 or more transactions, or won more than 2000 euros“. In any case, this is what the Vinted platform announced to its users last March.
Occasional sellers will therefore not be affected by this directive. “The FPS Finance will use this information for risk analysis and to support tax audits, and will in turn exchange relevant information reported by platform operators in Belgium internationally.“, further specifies the FPS Finance.
How will this income be taxed?
How will this income be taxed?
If you exceed the amount of 2000 euros or if you have carried out more than 30 transactions over the past year, the FPS Finances explains 3 scenarios:
- Exceptionally, for one year, if you exceed 2000 euros or more than 30 sales per year, you risk nothing. This will apply for example in the event of the resale of goods following an inheritance or a move.
- If you sell regularly without this being your main activity: the income will be included in the “miscellaneous and occasional income” box, taxed at 33%.
- If, given the number of sales made, this activity represents work in its own right: the tax authorities will consider that it is then a professional activity. It will therefore be taxed as such, which can therefore increase up to 50%.
Information for the year 2023 must be transmitted by January 31 at the latest.
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