Taxes on selling used items: the 2 500 € threshold, DAC7 and when it is already an activity

After selling an old phone or children's clothes you do not have to pay taxes – that is almost always true, but not because “nobody counts small change”. There is a specific threshold, a specific calculation and a clear rule on when selling stops being the sale of your own belongings and becomes an activity. And since platforms began supplying data to the tax inspectorate, it finds out about people who sell more by itself.

This article covers how the online sale of used items is taxed in Lithuania: the 2 500 € threshold, the calculation formula, DAC7 reports, declaring and the signs that it is time to register self-employment (individuali veikla). Everything is based on the explanations of the State Tax Inspectorate (VMI).

Selling your own belongings: the 2 500 € threshold

Clothes, books, furniture, appliances and other items that do not have to be registered are called other non-registrable property by VMI. The difference between their sales income and purchase price, if it does not exceed 2 500 € a year, is non-taxable income. This amount includes all income from the sale of such property during the year, not each sale separately.

Above the threshold, the tax is calculated as follows:

• Sales income – the amount you sold for.
• Purchase price – what you paid when buying the item.
• Mandatory payments – costs that are necessarily incurred when selling.

What it looks like in numbers

The table contains arithmetic examples based on the VMI formula, not real cases. They show the most important point: used items are almost always sold for less than they were bought for, so tax arises rarely – most often when an item that has gone up in value is sold or when there is nothing to prove the purchase price with.

Why it is worth keeping receipts

The purchase price has to be supported by documents. VMI states that the following are suitable:

• cash register receipts, invoices and other accounting documents showing the date of purchase, the price and the buyer;
• purchase contracts;
• documents drawn up by foreign companies or individuals, if it is clear from them what was bought;
• a bank account statement, if payment was made by transfer and it shows to whom, when, for what and how much was paid.

If there is neither a document nor a copy of it, income tax is calculated on the whole amount received, without deducting the purchase costs. In practice this means: for more expensive items – electronics, furniture, jewellery – it is worth keeping receipts and order confirmations from online shops.

The rate: when it is more than 15 %

For most sellers the 15 % rate applies. From 2026 it applies as long as the annual total of such income together with other taxable income not from employment and not from self-employment does not exceed 12 average wages – in 2026 that is 27 745,80 €. Higher rates apply to the part above that:

When selling used personal belongings, these thresholds are relevant only perhaps to owners of very expensive items.

DAC7: what platforms report to VMI

Under the EU directive known as DAC7, platform operators must supply tax authorities with data on sellers. VMI states that no report is needed on a seller who concluded fewer than 30 transactions during the reporting period and to whom the amount paid did not exceed 2 000 €. If at least one of these thresholds is exceeded, the seller is reported.

Vinted itself contacts the seller before the end of the year and asks them to fill in a report; if the platform has not been in touch, nothing needs to be done. The platform stresses that filling in the report does not mean that taxes will have to be paid.

The data supplied by platforms is loaded into the resident's preliminary income tax return. In April 2025 VMI representatives explained that even if a resident sold used items for 2 000 € and this data appeared in the return, no tax is payable, because it is paid only when the profit exceeds 2 500 €.

When and how to declare

• Income from the sale of other non-registrable property is class B income: it is declared and the tax is paid by the resident themselves.
• It is declared in appendix D of the annual income tax return, form GPM311.
• The deadline is 1 May of the following year.
• If the platform data has already been loaded into the preliminary return, check the amounts and, if you have documents, enter the purchase price.

When it is already self-employment

VMI distinguishes two things. Selling your own unneeded belongings – clothes you no longer wear, children's things, books – is not an activity. However, as the head of the VMI Law Department explained, when a resident independently resells, makes and sells products or provides services of a continuing nature, seeking to earn income over a sustained period, this is regarded as self-employment – irrespective of whether it is profitable.

The law does not set an exact number of transactions, so what follows are indicative signs that flow from this definition:

The 2 500 € threshold does not apply to an activity. It must be registered before you start: self-employment under a certificate or a business certificate (verslo liudijimas). Income records are then kept and a return is filed every year, even if there was no income. Which form suits you is explained in the ACS.lt article “Self-employment: certificate or business certificate”, business certificate prices and activities – in “Business certificate 2026”, and you can work out the income tax with the GPM calculator.

Cars and other registered property

A separate rule applies to a car or other movable item legally registered in Lithuania: under Article 17 of the Law on Personal Income Tax, the sales income is not taxed if the item was acquired more than three years before the sale. Still other rules apply to real estate – this article does not cover them.

Frequently asked questions