Can I sell online without paying tax in Denmark?
Usually yes — selling your own used things online is tax-free, no matter how much you get for them. The deciding factor is whether the things were bought to resell: things you have used yourself are tax-free, but if you buy things to resell or run systematic trade, it is taxable. Since 2023 digital platforms report you to the tax authority if you have 30 sales or more, or sell for over 2,000 euros a year (DAC7). This is where the misunderstanding sits: the 30 sales are not a tax-free allowance, only the point at which the platform reports you — and a report is not in itself a tax bill. If you run a business, you must register for VAT above a turnover of 50,000 kr.
📋 The rules
- Selling your own used things is tax-free
- The deciding factor is whether things were bought to resell
- Systematic resale is taxable
- Platforms report at 30 sales or over 2,000 euros
- Business: VAT registration above a turnover of 50,000 kr
🔓 Exceptions
- Occasional flea-market sales of your own things are tax-free regardless of profit
- Things bought as an investment to resell are taxable
- DAC7 reporting is not a tax bill if you only sold personal belongings
⚠️ Penalties & fines
Undeclared business income can bring back-tax, interest on top and a fine. The platform's report gives the tax authority a picture of how much you sold for, so this is not a risk that fades just because the sales are a couple of years old. The most expensive mistake, though, is the VAT: if you lack VAT registration, the tax authority can charge VAT on your entire turnover, not only on the part above the 50,000 kr threshold — and you cannot add that VAT to a price your customers have already paid, so it comes out of your own profit.
📎 Official sources
❓ Frequently asked
Can I sell online tax-free?
Usually yes when it is your own used things — that is tax-free, no matter how much you get for them. If you buy things in order to resell them, however, the profit is taxable as ordinary income.
What decides if the sale is taxable?
Whether the things were bought to resell. Your own used things and the occasional flea-market stall are tax-free regardless of profit, while systematic trade and things bought as an investment are taxable.
When does the platform report me?
At 30 sales or more, or selling for over 2,000 euros a year, under the DAC7 rules that have applied since 2023. It covers digital platforms whatever you happen to be selling on them.
Does being reported mean I owe tax?
No, not in itself, if you only sold personal belongings. The 30 sales are not a tax-free allowance, merely the point at which the platform reports you to the tax authority — a report is not a tax bill.
When must I register for VAT?
If you run a business with a turnover over 50,000 kr a year, you must register for VAT. If you do not, the tax authority can charge VAT on your entire turnover, not only on the part above the threshold.
🔎 Common searches
What people search to land here:
- “can I sell online tax-free denmark”
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- “dac7 30 sales 2000 euros”
- “bought to resell tax”
- “flea market tax-free”
- “sell online vat”