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DAC7 clarification on the concept of CALENDAR YEAR
Summary: The discussion concerns clarifying the concept of "calendar year" in the context of DAC7. bembald61 raised the topic, while marioelegio took part without adding any further details. However, the contents of the messages sent are "None," indicating that the specific details of the discussion were not provided.
Good morning,
I am a private seller and I sold on eBay Italy in September 2025. I made 3 listings and sold a total of about 1490 euros. now I know that I still have a margin of about 490 euros before exceeding 2000 euros. What I wanted to ask is this: if I manage to reach 1990 euros by December 15, 2025, while making fewer than 30 transactions, then I fall within the limits of the DAC7 regulations. What I don't understand is that the regulation refers to the concept of a calendar year, so if I made my first sale on September 22, 2025, can I start selling again on September 23, 2026 (because I have to stay inactive for one calendar year), or when I reached, for example, March 4, 2026, have the 2 requirements already been reset (fewer than 30 transactions in a year and the 2000 euro limit) and can I start again from March 4, 2026 without having to wait until September 18, 2026 ??
In short, for a calendar year, does 12 months starting from the first sale matter, or regardless of the date of the first sale, when the following year begins do the thresholds for private sellers reset and can I start again already in the first months of the new year ??
Thanks in advance for the answers
marioelegio
Mentore11 months agoThe calendar year runs from January 1st to December 31st of each year.
hi
mario