In short: what changed and what didn't change

No, the limit hasn't been raised yet. The European Commission published a proposal on 24 June 2026, which would raise the DAC7 reporting threshold for retailers from the current €2,000 (with a limit of 30 sales) to €3,000 and remove the limit on the number of transactions entirely, but this is still only a proposal under consultation by the European Parliament. Until the Council adopts this directive, it will apply until 2026. still the old rule: the platform does not have to transfer your data to the tax authorities if you made fewer than 30 sales and your total revenue was less than 2,000 euros. According to the commission's own plan the new border would come into effect on January 1, 2028 at the earliest, and this too is subject to the approval of the Member States.

What is the current DAC7 rule for sellers of goods in 2026?

DAC7, or EU Council Directive (EU) 2021/514, is a rule that obliges online platforms, such as Etsy, eBay, Vinted, and Amazon, to collect and transmit data to the tax authorities about sellers who earn income through the platform. The Directive entered into force on 1 January 2023 and the first data exchange for 2023 took place at the end of February 2024. The rule covers four activities: rental of real estate, personal services, sale of goods and rental of means of transport. You will come into contact with it when selling goods.

There is an exception for the sale of goods: the platform does not have to send your data to the tax authorities if you meet two conditions at the same time: you made fewer than 30 sales transactions during the reporting period AND your total fee was less than 2,000 euros. This double limit applies equally in all three Baltic countries: Estonia Tax Information Exchange Act reflects the same rule, Latvia VID guidance material confirms that information will not be provided for sellers who made up to 30 transactions and whose total fee does not exceed 2,000 euros, and Lithuania VMI describes exactly the same boundary.

One condition is enough to exceed the limit. If you sell 31 times, but the total revenue is only 900 euros, you are still reportable, because the number of transactions exceeds the 30 limit. The small amount does not help here. And vice versa: if you sell only 12 times, but the total fee is 2400 euros, you are reportable, because the fee exceeds 2000 euros. The exception only applies if you fall below both limits at the same time.

How the limit is calculated when you sell on multiple platforms at once, such as Etsy and Vinted in parallel, is not clear from the sources. It is reasonable to assume that each platform values its sales separately, but it is definitely worth checking with your accountant before assuming that you will be outside the limit.

What did the European Commission propose on June 24, 2026?

On 24 June 2026, the Commission published a document COM(2026) 308 final, which brings together all the existing DAC directives into a single act and adds a number of simplifications. The procedure number is 2026/0168(CNS), where CNS stands for consultation procedure: the European Parliament gives its opinion, but the final word remains with the Council of the Member States.

For retailers, the Commission's preferred solution is clear: remove the 30 transaction limit entirely and raise the monetary limit from €2,000. For 3000 euros. In practice, this would mean that only total revenue would count from now on. The number of times you sold would no longer matter. The Commission estimates that this change would reduce the number of reportable sellers by up to 11.3 million per year, as a large proportion of them are private individuals who sell infrequently and in small quantities.

According to the proposal's own timetable, this particular simplification should enter into force on 1 January 2028, assuming the directive is adopted at all. However, the situation is preliminary: As of July 16, 2026 The file was still in the preparatory phase of the European Parliament, and the FISC subcommittee held a public hearing on 14 July 2026. It is not yet law, and given how long the path to the adoption of the Council Directives is, it is not worth building a business model for 2026 or even 2027 on it.

What do platforms report and when?

DAC7 is not something you fulfill. The obligation lies with the platform, not the seller. Platform operator collects and checks your data itself and sends it to the tax authorities once a year.

Two types of information are reported. Personal data include name, address and Taxpayer Identification Number (TIN). Financial data include the total amount paid or credited to you during the year, as well as fees, commissions and taxes withheld by the platform. The platform collects the data from January 1 to December 31 of the calendar year and submits it to the tax authorities no later than January 31 of the following year. The national tax authorities then exchange the data with each other by the end of February, so the information reaches the Estonian, Latvian or Lithuanian tax authorities even if the platform is registered in another EU country.

Is the reporting limit a tax-free limit?

No. This is where the most confusion arises. DAC7 does not introduce a new tax or regulate how your income is taxed. It is purely a data exchange rule that says when the platform sends your data to the tax authorities. Income tax, VAT and business obligations apply to you in exactly the same way, regardless of whether you are below or above the 2,000 euro threshold.

This means: if you sell 15 times during the year for a total of 1,800 euros and are not included in the DAC7 report, it does not change whether this income is taxable. If you sell repeatedly and make a profit, it is usually business income that must be declared, regardless of whether the platform reports it to the tax authorities or not. The opposite mistake is also common: assuming that if the platform reports your data, it automatically means that you are liable to tax. This is also not correct. The report is simply information on the basis of which the tax authorities can ask questions, not a separate tax notice.

The sale of old items by a private individual, such as clothes that have been out of the closet on Vinted, is mostly excluded from the DAC7 report precisely because of the 2,000 euro and 30 transaction limit, but this does not automatically make the sale tax-free. The deciding factor is whether it is a business sale or a one-time private sale, not whether the platform reports anything.

Practical examples for Baltic sellers

Three typical situations show how the current and proposed limits differ in practice:

  • 28 sales, 1900 euros in total. You fall below both limits under both the current and proposed rules. The platform will not report your data, now or under the 2028 rules.
  • 12 sales, 2400 euros in total. According to the current rule, you are reportable because the fee exceeds 2,000 euros and the low number of transactions does not help here. According to the proposed 3,000-euro limit, you would be excluded from the report because the total fee is less than 3,000 euros and the number of transactions would no longer count.
  • 31 sales, 900 euros in total. Under the current rule, you are reportable because the number of transactions (31) exceeds the limit of 30, even if the amount is small. Under the proposed rule, you would be excluded because the limit on the number of transactions would be removed and 900 euros is clearly less than 3,000 euros.

The second and third examples show exactly who the proposal would benefit the most: frequent, low-average-price sellers, such as someone selling clothes on Vinted who makes several small sales per month.

Checklist: what to do before the rules change

The limit of up to 3,000 euros is not the law, it is worth keeping your accounting in order according to the current rule and at the same time preparing for both scenarios:

  • Track gross sales separately for each platform, not just as a total amount in a bank account. Etsy, eBay, Vinted, and Amazon usually show the annual total in their reporting.
  • Keep track of platform fees and commissions separate from the gross amount, because the DAC7 report reflects both the total fee and the fees charged by the platform.
  • Keep purchase documents about the goods you are selling. They prove whether it is a sale of an old item from a private individual or a purchased item for resale.
  • Collect evidence of personal use, when you sell your old things, such as purchase receipts and photos of the time of use. These will help you prove later that it is not business income.
  • Check that your tax residency information and TIN are correct on the platform. The platform asks for this as part of its due diligence process, and incorrect information can cause problems when reporting.
  • It's not worth waiting for 2028. If you currently sell 30 times or more, or over 2,000 euros in value, you are already reportable, regardless of what is put on the table in Brussels in the summer of 2026.

FAQ

Will the DAC7 limit increase to €3,000 in 2026?

No. The European Commission proposed on 24 June 2026 to raise the reporting threshold for DAC7 traders from €2,000 to €3,000, but this is not yet law. Until the Council approves the directive, the €2,000 and 30 sales rule will still apply in 2026.

What is the current DAC7 limit for the sale of goods in 2026?

In 2026, there will be a double exemption for sales of goods: the platform does not have to send data if you had fewer than 30 sales during the reporting period AND your total revenue was less than 2,000 euros. If either threshold is exceeded, you are reportable.

Does the DAC7 reporting limit mean the tax-free limit?

No. DAC7 does not determine how your income is taxed, it only regulates when the platform transmits data to the tax authorities. Tax obligations depend on whether it is a business or an extraordinary sale.

When might the new DAC7 rule come into effect if the €3,000 limit is confirmed?

According to the Commission's plan, the simplification could enter into force on 1 January 2028 at the earliest, provided that the directive is adopted. It is also subject to approval by the Member States.