DAC7 · Italy
The tax office already sees revenue. You prove the costs
DAC7 adds visibility, not tax. The platform reports what buyers paid you, but it has no idea what the item cost you in the shop.
DAC7 · Italy
30 sales or €2,000 → the platform reports by 31 January
What DAC7 changes for a reseller in Italy
- The platform counts the threshold: 30 sales of goods or €2,000 in a calendar year. The conditions are alternative — crossing one is enough.
- The report carries consideration received, not profit. Your purchase price never appears in it.
- The common advice that selling personal items is not taxed does not apply to sourcing for resale — that is a different activity by nature.
- A year of receipts sits scattered across a camera roll, an inbox and a paper pile, and they are all needed at once.
What the year looks like in documents
Through the year
Every purchase is stored with its receipt, shop, date and prices before and after discount.
On each sale
Price, shipping and platform fee are recorded next to the specific item.
By 31 January
The platform reports the previous calendar year to the tax authority.
Before filing
The annual package gives a PDF, CSV and ZIP of original receipts to reconcile against.
What the platform sends and what stays with you
Seller identity
Name, address, date of birth, tax identification number and account details are collected by the platform.
Quarterly amounts
Consideration received, number of activities and fees withheld also come from the platform.
Cost basis
Purchase receipts exist only on your side. No marketplace sees or reports them.
Annual package
A PDF summary, detailed CSV and ZIP of originals — enough to hand to an accountant.
FAQ
What are the DAC7 thresholds in Italy?
A platform reports you if in a calendar year you made at least 30 sales of goods or received more than €2,000. The conditions are alternative: crossing either one is enough.
Does being reported mean I owe tax?
No. DAC7 governs how platforms share data, not taxation itself. Whether any liability arises is decided by Italian law in your specific situation.
I only sell my own clothes — is that the same thing?
No, and this is where the line runs. Clearing your own wardrobe and buying stock to resell differ by nature. Only documents showing where the items came from can demonstrate which one you are doing.
When does the platform send the data?
By 31 January of the year following the reportable period: data for 2026 is reported by 31 January 2027.
What should a reseller do about it?
Keep purchase receipts and record each item's cost through the year, then agree the form of your activity with a commercialista. Buer prepares the documentation; the status decision is not ours to make.
From sourcing to documented profit
Start keeping receipts before you need them
The annual package is built from purchases already reviewed, not from prices reconstructed from memory in December.
Start free