In short: what changed and what didn’t

No, the threshold hasn’t gone up yet. On 24 June 2026 the European Commission published a proposal that would raise the DAC7 reporting threshold for goods sellers (DAC7 is the EU rule that makes online marketplaces report seller data to tax authorities), from the current €2,000, paired with a 30-sale limit, to €3,000, and would drop the transaction-count limit entirely. But right now that’s all it is: a proposal sitting in the European Parliament’s consultation procedure. Until the Council actually adopts this directive, the old rule still applies for 2026: a platform doesn’t have to hand your data to the tax office if you made fewer than 30 sales and your total revenue stayed under €2,000. By the Commission’s own timeline, the new threshold would take effect at the earliest on 1 January 2028, and even that depends on the member states signing off.

What’s the current DAC7 rule for goods sellers in 2026?

DAC7, EU Council Directive (EU) 2021/514, requires online platforms such as Etsy, eBay, Vinted and Amazon to collect and report data on sellers who earn income through them. The directive took effect on 1 January 2023, and the first exchange of 2023 data happened in late February 2024. It covers four activities: renting out property, personal services, selling goods, and renting out transport. As a goods seller, this is the part of DAC7 that touches you directly.

The double threshold: 30 sales and €2,000

For goods sales specifically, there’s an exemption: the platform doesn’t have to send your data to the tax authority if you meet both conditions at once, fewer than 30 sales during the reporting period AND total consideration under €2,000. This double threshold works the same way across all three Baltic states. Estonia’s Tax Information Exchange Act mirrors the same rule, Latvia’s VID guidance confirms that no information is submitted for sellers with up to 30 transactions and total pay under €2,000, and Lithuania’s VMI describes exactly the same limit.

Either condition alone is enough to push you over the line. Sell 31 times but earn only €900 total, and you’re still reportable. The transaction count alone tips you over 30, and the low amount doesn’t save you. Flip it around: sell just 12 times but earn €2,400, and you’re reportable because you crossed €2,000. The exemption only applies if you stay under both limits at the same time.

Selling on multiple platforms at once

How the count works if you sell across several platforms at once, say Etsy and Vinted in parallel, isn’t clearly spelled out anywhere. The safest assumption is that each platform tracks its own sales separately, but this is worth checking with your accountant before you assume you’re in the clear.

What did the European Commission propose on 24 June 2026?

On 24 June 2026 the Commission published COM(2026) 308 final, which folds every existing DAC directive into one recast act and adds a batch of simplifications. Its procedure number is 2026/0168(CNS), where CNS stands for the consultation procedure, a process where the European Parliament gives its opinion, but the actual decision rests with the Council of member states.

For goods sellers, the Commission’s preferred fix is straightforward: drop the 30-transaction limit entirely and raise the money threshold from €2,000 to €3,000. In practice, only your total revenue would matter going forward. How many times you sold would stop being relevant. The Commission estimates this would cut the number of reportable sellers by up to 11.3 million a year, since most of them are occasional, low-volume individual sellers rather than businesses.

Where the proposal stands right now

According to the proposal’s own schedule, this specific simplification is meant to kick in on 1 January 2028, assuming the directive gets adopted at all. And the status right now is early-stage: as of 16 July 2026 the file was still in the European Parliament’s preparatory phase, and the FISC subcommittee held a public hearing on it on 14 July 2026. It isn’t law yet, and given how long Council directives normally take to get adopted, don’t plan your 2026, or even 2027, business model around it.

What do platforms report, and when?

DAC7 isn’t something you file yourself. The obligation sits with the platform, not the seller. The platform operator collects and verifies your data on its own and sends it to the tax authority once a year.

Two categories of information get reported. Personal data covers your name, address and taxpayer identification number, known as a TIN. Financial data covers the total amount paid or credited to you over the year, plus any fees, commissions and taxes the platform withheld. The platform gathers this from 1 January to 31 December of the calendar year and must submit it to the tax authority by 31 January of the following year. National tax authorities then exchange this information among themselves by the end of February, so it reaches the Estonian, Latvian or Lithuanian tax office even if the platform itself is registered in a different EU country.

Is the reporting threshold a tax-free threshold?

No, and this is where most of the confusion comes from. DAC7 doesn’t introduce a new tax and doesn’t decide how your income gets taxed. It’s purely a data-exchange rule that determines when a platform sends your information to the tax authority. Your income tax, VAT and business obligations apply exactly the same way whether you fall below or above the €2,000 threshold.

That means: if you sell 15 times for a total of €1,800 over the year and fall outside the DAC7 report, that changes nothing about whether the income is taxable. Selling repeatedly for profit is usually business income and needs to be declared, whether or not a platform tells the tax office about it. The opposite mistake is just as common: assuming that if a platform does report your data, that automatically means you owe tax. It doesn’t. The report is simply information the tax authority might use to ask questions, not a tax bill in itself.

An individual clearing out old clothes on Vinted mostly falls outside the DAC7 report thanks to the €2,000/30-sale threshold, but that doesn’t automatically make the sale tax-free. What decides that is whether it’s a business activity or a one-off sale of a personal item, not whether a platform reported anything.

Practical examples for Baltic sellers

Three typical scenarios show how the current and proposed thresholds play out differently in practice:

  • 28 sales, €1,900 total. You’re under both limits, current and proposed alike. The platform doesn’t report your data now, and wouldn’t under the 2028 rules either.
  • 12 sales, €2,400 total. Under the current rule you’re reportable, because your total exceeds €2,000. The low sale count doesn’t help you here. Under the proposed €3,000 threshold, you’d fall outside the report, because your total is under €3,000 and sale count would no longer count at all.
  • 31 sales, €900 total. Under the current rule you’re reportable, because your transaction count (31) crosses the 30-sale limit, even though the amount is small. Under the proposed rule you’d fall outside it, because the transaction-count limit would be gone and €900 is clearly under €3,000.

The second and third examples show exactly who’d benefit most from the proposal: frequent sellers with low average sale prices, think of someone selling clothes on Vinted several times a month.

Checklist: what to do before the rules change

Until the €3,000 threshold becomes law, it’s worth keeping your books in order under the current rule while getting ready for either outcome:

  • Track gross sales per platform separately, not just as one combined figure in your bank account. Etsy, eBay, Vinted and Amazon all normally show annual totals in their own reporting.
  • Keep platform fees and commissions separate from gross revenue, since the DAC7 report includes both the total paid to you and the fees the platform withheld.
  • Keep purchase records for the goods you sell. These prove whether you’re selling old personal items or reselling stock you bought in.
  • Gather proof of personal use if you’re selling your own old belongings, such as receipts or photos from when you used the item. These help you show later that it isn’t business income.
  • Check that your tax residency details and TIN are correct on the platform. Platforms collect this during due diligence, the standard identity-verification step, and wrong details can cause problems when reports get filed.
  • Don’t wait for 2028. If you’re already selling 30 times or more, or over €2,000 worth, you’re reportable right now, whatever got put on the table in Brussels in the summer of 2026.

FAQ

Kas DAC7 piirmäär tõuseb 2026. aastal 3000 euroni?

Ei. Euroopa Komisjon esitas 24. juunil 2026 ettepaneku tõsta DAC7 kauplejate aruandluspiiri 2000 eurolt 3000 euroni, kuid see pole veel seadus. Kuni Nõukogu direktiivi ei kinnita, kehtib 2026. aastal endiselt 2000 € ja 30 müügi reegel.

Mis on DAC7 kehtiv piir kaupade müügil 2026. aastal?

2026. aastal kehtib kahekordne erand kaupade müügis: platvorm ei pea andmeid saatma, kui sul oli raporteerimisperioodil vähem kui 30 müüki JA kogutulu jäi alla 2000 euro. Kui üks piir ületub, oled raporteeritav.

Kas DAC7 aruandluspiir tähendab maksuvaba piiri?

Ei. DAC7 ei määra, kuidas su tulu maksustatakse, vaid reguleerib ainult seda, millal platvorm edastab andmed maksuametile. Maksukohustused sõltuvad sellest, kas tegu on ettevõtluse või erakorralise müügiga.

Millal võib uus DAC7 reegel jõustuda, kui 3000 € piir kinnitatakse?

Komisjoni kava järgi võiks lihtsustus jõustuda kõige varem 1. jaanuaril 2028, eeldusel et direktiiv vastu võetakse. Ühtlasi sõltub see liikmesriikide heakskiidust.