You cleared out the wardrobe, sold the pram and the old games console, and took in a few thousand lei. Then Vinted asked for your CNP, the personal numeric code, and someone said ANAF, Romania's national tax administration, sends out notices. The law is on your side, if what you sold was your own. But the tax authority does not know that from the platform's report; it finds out from your answer.
Income from the sale of movable property from personal assets is not taxable, under Article 62(m) of the Tax Code. Worn clothes, furniture, used electronics, children's belongings: selling them, on any platform and for any amount, is not income.
The rule changes when the goods were not bought for personal use, but for resale. Repeated purchases made for profit are economic activity, with taxable income: occasionally as income from other sources, with continuity as independent activities. The platforms do not make this distinction; they report the receipts of every seller above the threshold, and the distinction is made by the tax authority, on what you show it.
A seller for whom the platform has facilitated, in a year, more than 30 transactions or receipts above the equivalent of EUR 2,000. Anyone who stays below both thresholds is a seller excluded from reporting. Exceeding either one triggers reporting.
Identification details, including the personal numeric code (CNP), the number of transactions, the sums paid or credited, the commissions withheld, and the bank account the money reached. The platform does not withhold or calculate any tax; it transmits data.
Reporting does not classify the income. A seller reported with 40 transactions of personal clothing owes nothing; one not reported, with 25 transactions of new goods bought for resale, owes tax. The DAC7 threshold is not an exemption threshold.
Postal service providers report cash-on-delivery consignments through Declarația 395, the informative return. Sales made outside the platforms, paid by cash on delivery, reach ANAF this way, with the sender's name and the sums involved.
There is no statutory threshold below which you are automatically exempt, nor one above which you automatically become a trader. The distinction is made according to the nature of the activity, using criteria the tax authority applies from the platform's report and from your own explanations.
Price: personal belongings are sold, almost always, below their purchase price. Frequency: the wardrobe is cleared once, the shop sells constantly. The nature of the goods: new items, with tags, in several sizes or identical pieces, are not personal assets. Timing: bought this month, sold the next, at a profit, repeatedly. Stock: goods bought in quantities a household would not use.
It is the same trader-behaviour test that the Tax Code and European case law apply to repeated sales of property or cars: the mere exercise of the right of ownership is not economic activity; mobilising means similar to those of a trader is.
When the distinction falls on the side of trade, the consequences come in tiers: income from other sources for isolated cases, with a 10% tax; independent activities for those with continuity, requiring authorisation, record-keeping, tax on net income, contributions on their own bases, and, once the threshold is exceeded, VAT registration. And undeclared sums, if large, also raise the question of a review of personal tax status.
DAC7 reports and those relating to cash-on-delivery consignments feed into a risk analysis, not an automatic assessment. Its outcome, for sellers with significant sums and without matching declared income, is a compliance notice: an invitation to declare or to explain, within a deadline. ANAF has publicly announced that, for 2025, thousands of such notices were sent on the basis of online sales.
The notice is not a tax assessment decision and does not presume that you owe anything. It is the point at which the distinction between personal assets and trade is made, with your documents. A clear answer, with the list of goods sold, their origin and the prices, closes the file for anyone who sold personal belongings. The absence of a response opens it.
For anyone who was, in fact, trading, the notice is the last opportunity for voluntary declaration, with the related tax and late-payment charges (accesorii), but without the consequences of an inspection and without the risk of a criminal classification that large, repeated sums carry.
What did you sell: things you used, or things bought in order to sell them? The answer decides everything that follows, and the tax authority will infer it from the data if you do not provide it yourself.
Even for personal belongings: what, when, for how much, on which platform. The platforms' annual reports should be downloaded and kept. They are exactly the data ANAF has.
For valuable items, receipts or purchase invoices, photographs, anything showing that you bought them for yourself and are selling them below cost. Without them, the distinction remains a mere assertion.
Vinted, OLX, Marketplace, eBay, cash on delivery. Each reports separately; ANAF adds them up. The assessment is made on the total, not per platform.
Occasionally, income from other sources in the Declarația unică. With continuity, authorisation as an independent activity before continuing, with record-keeping and contributions. Above the threshold, VAT.
Within the deadline, with the explanation and the evidence from the earlier steps. A good response is short and documented. No response is an invitation to a review.
For the part that was trade, a corrective return or a voluntarily filed Declarația unică, with the related tax. It costs less than any alternative.
The threshold is for reporting. Trade below the threshold is still trade; personal assets above the threshold are still not taxable.
For personal belongings, correct. The platform does not know whether yours are personal. The Tax Code and ANAF decide, not the platform's terms.
It means ANAF has data and is waiting for an explanation. A documented explanation closes the file.
They all report, and cash-on-delivery consignments are reported separately. ANAF consolidates by person.
No. Income from the sale of movable property from personal assets is not taxable, under Article 62(m) of the Tax Code, regardless of the amount and regardless of the platform. The condition is that the goods were bought for your own use, not for resale.
Not automatically. Platforms report sellers who had more than 30 transactions or received more than the equivalent of EUR 2,000 in a year, under DAC7. These are reporting thresholds, not tax thresholds. The report tells ANAF how much you received; it does not say whether you sold personal belongings or engaged in trade. That remains to be established, with documents.
Yes. Buying with intent to resell, repeatedly, at a profit, is economic activity, not the realisation of personal assets. The income is taxable, occasionally as income from other sources, with continuity as independent activities, requiring authorisation, contributions and, above the threshold, VAT.
By behaviour: the selling price against the purchase price, the frequency, the number of identical or new items, the interval between purchase and sale, the existence of stock. A wardrobe cleared once looks one way; thirty pairs of new trainers, still boxed, look another. There is no statutory threshold below which you are automatically exempt, nor above which you are automatically a trader.
Respond within the deadline, with the explanation and the evidence: what you sold, where the goods came from, what price you bought them at and what price you sold them for. If they are personal belongings, the file is closed. If part of it is trade, declaring voluntarily now costs less than a review later.
Yes. Each platform reports separately against its own thresholds, but ANAF consolidates by person, through the CNP, and adds the cash-on-delivery consignments reported by couriers. The picture the tax authority has is the sum of all channels.
Informative material, updated on 18 September 2026. It does not constitute legal or tax advice; individual situations must be assessed on their own facts.
If you have an inspection under way or have just received a notification, the related analyses are grouped under tax inspection and the review of individuals. For how such matters are handled, see personal taxation.
An initial discussion separates personal belongings from any trade, based on the data ANAF holds, and builds the documented response to the notice or, where applicable, the least costly way to regularise.