Yet another DAC7 doubt - definition of "transaction" | Selling on eBay

ihtan · 2024-12-14T13:00:05.598000Z

Hello everyone!Maybe (probably) it’s because I’m a bit dense, but I have a question about the DAC7 Directive that I still can’t get my head around, and I hope someone can help me understand it once and for all.Specifically, I seem to have understood that the reporting obligation kicks in when you make at least 30 transactions in a year (or sales above 2,000 euros), but I’m not clear what is meant by "transactions". Let me explain.For example, let’s say I have 30 items to sell on eBay, and let’s say they’re of low value, so we can ignore the 2,000-euro threshold.Let’s say, for example, I want to list 30 fridge magnets at 1 euro each. The following cases seem clear to me: 1) I create 30 listings, one per item. The magnets are bought by 30 different people, with 30 different orders. So I will have 30 different payments. Reporting obligation: YES 2) I put my 30 magnets in a box, and create a single listing for 30 euros. The box with my magnets is bought (obviously) by a single person, and I have a single related payment. Reporting obligation: NO Now let’s take the following case:3) I create 30 listings, one per item. The magnets are bought all at once, with a single order, by a single person. So I have a single payment.In this last case, is there a reporting obligation? Thanks in advance to anyone kind enough to reply.

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Yet another DAC7 doubt - definition of "transaction" | Selling on eBay | eBay Italy