We are required by law to report certain sellers to the Swedish Tax Agency each year. Here is what that means, and above all what it does not mean.
Being reported does not mean you owe tax. Selling your own used belongings is normally tax-free — the report is an information return, not a tax decision.
You are reported for a calendar year if, during that year, you completed 30 sales or more on the platform, or received more than EUR 2 000 in total (roughly 22 000 kr).
Below both thresholds you are not reported at all. Cross either one and the whole year's sales are reported, not just the part above the threshold.
It makes no difference whether you sell as a private individual or a business — the obligation comes from the EU's DAC7 directive, implemented in Swedish law by lagen (2022:1681) om plattformsoperatörers inhämtande av vissa uppgifter på skatteområdet.
The law decides which details we collect and report. If you sell as a private individual, they are:
Then the company's full registered name, address and organisation number are reported instead of name, personal identity number and date of birth, along with its VAT number if it has one. We also ask whether the company has a permanent establishment in another EU country.
Alongside who you are, we report what we ourselves know about your sales, quarter by quarter: what you were paid, how many sales that covered, and the fees we deducted. Also the account your payouts went to and the name of its holder — the account number you gave us yourself, because our payment provider only shows us the last four digits of the account you registered there. The return is filed by 31 January for the preceding calendar year.
Your name, your address and — if you sell as a business — your organisation number you have already given us, when you applied to sell or filled in your account details. Your date of birth and the number of the account your payouts go to — a Swedish clearing and account number, or an IBAN if the account is with a bank abroad — you fill in yourself under My account → My money, behind the link Tax details (DAC7). If you sell as a business, only the account is needed. You can fill them in whenever you like. When you approach one of the thresholds we ask you for them, in that box and by email, and at the same time for any VAT number, which we only ask for by email. As a private individual you give your personal identity number (or coordination number) already in the application to sell, or under Profile & settings before your first withdrawal. If you live outside Sweden, you give your foreign tax identification number (TIN) and the country that issued it instead, in the same places. We check what you give us, because the law requires the details to be reliable. Everything has to be in place by 31 December of the year concerned.
If you do not provide the details after the first request and two reminders, and at least 60 days have passed, the law obliges us either to close your account and prevent you from registering again, or to withhold your payouts until the details arrive.
Your date of birth and account number are kept for as long as your account exists, and you can replace them whenever you like. If you have your account erased they are removed, except where they are the basis for a report: if you were paid for a sale in any of the last seven calendar years, they are kept until seven years have passed from the end of that year, and then deleted automatically. That is how long the law requires the records to be kept.
Usually not. Selling your own used belongings — clothes outgrown, furniture moved on, a collection you are selling off — is normally tax-free, even where the sum is large and even where you cross the reporting threshold.
Tax can arise if you buy in order to resell, make things for sale, or otherwise run a business. In that case it is the business that is taxed; the report is not what causes it.
We do not give tax advice. If you are unsure where your selling falls, ask the Swedish Tax Agency — they publish guidance specifically on selling through digital platforms.
No, and nor can any other platform. The obligation applies to every platform in the EU and was introduced precisely so that selling on a platform is no different from selling any other way.
A platform claiming it does not report is either not following the law, or has not understood it.
By 31 January you are told which of your details we reported to the Swedish Tax Agency. If something is wrong, you can correct your name and address yourself in your account settings, and your date of birth and account under My money; an organisation number or anything else you cannot change there, we correct for you if you get in touch.
An overview of what you have sold — the final price and what you received after fees — is under My listings, on the Sold tab.
