Can I sell products online without a company?
It depends: selling your own goods occasionally — yes; organised trade — only with a PFA/SRL. The law allows selling online without a firm only when the activity isn't "organised economic". You can occasionally sell your personal goods (clothes, second-hand items, your own creations) without a tax number, if the selling isn't constant, you have no stock and don't actively promote products. In such cases, any income is declared annually via the Single Declaration (form 212). The activity becomes economic (taxable as independent activity) if it's continuous, aims at profit and involves organisation (advertising, purchases for resale, stock). Then you need a PFA or SRL. Importantly, through DAC7, platforms like Vinted, OLX, Etsy report automatically to ANAF if you exceed 30 transactions or EUR 2,000 a year.
📋 The rules
- Occasional selling of your own goods: no firm
- No stock, no active promotion, no continuity
- Occasional income: declared via the Single Declaration
- Continuous activity, with profit and organisation: PFA/SRL
- DAC7: reporting over 30 transactions or EUR 2,000/year
🔓 Exceptions
- Personal goods sold rarely: generally no firm obligations
- Reselling goods bought for profit: economic activity
- Below the tax thresholds: declaration duties may still arise
⚠️ Penalties & fines
If you carry out, without a legal form, a continuous economic activity (reselling for profit, stock, advertising), you risk being treated as practising unauthorised trade and owing taxes and contributions retroactively, plus possible sanctions. On taxation, you owe income tax (10% of net income), CASS (a fixed amount if net income exceeds a threshold) and CAS (above a higher threshold). Since platforms report via DAC7, ANAF can send compliance notices. To stay compliant: if you only occasionally sell your own goods, declare the income via the Single Declaration; if you trade continuously, set up a PFA/SRL, keep records and pay the taxes on time.
📎 Official sources
- Tax Code (Law 227/2015) →
- ANAF · income from other sources and the Single Declaration →
- DAC7 Directive on platform reporting →
❓ Frequently asked
Can I sell online without setting up a company?
Yes, if it's an occasional sale of personal goods — clothes, second-hand items, your own creations. The condition is that the activity isn't constant, you have no stock and don't actively promote products. In that case, the income is declared via the Single Declaration, with no need for a PFA or SRL.
When do I need a PFA or SRL?
When the activity becomes organised economic: it's continuous (you sell repeatedly), aims at profit and involves organisation — advertising, purchases made specially for resale, stock, couriers. In these cases, trade can no longer be occasional and must be carried out through a legal form, such as a PFA or SRL.
What is DAC7 and how does it affect me?
DAC7 is an EU directive, active since 2024, through which platforms like Vinted, OLX, Etsy or Airbnb report automatically to ANAF the sellers who exceed 30 transactions or EUR 2,000 a year. So the tax authority can see the income earned and can send compliance notices.
What taxes do I pay on selling income?
As a rule, income tax of 10% of net income. To this can be added CASS (the health contribution), owed if net income exceeds a threshold, and CAS (the pension contribution), above a higher threshold. Income is declared via the Single Declaration, in the Virtual Private Space.
What do I risk trading without a firm?
If you carry out a continuous economic activity without a legal form, you can be treated as practising unauthorised trade and may owe taxes and contributions retroactively, plus sanctions. Since platforms report via DAC7, ANAF can identify the income, so it's important to be in the correct tax category.
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