Private vs. business — what changes

Whether you sell as a private collector or as a business changes your tax position, your invoicing obligations and your buyers' return rights. We list this distinction on every listing and every seller profile.

The four practical differences

| | Private seller | Business seller | |---|---|---| | Tax registration | None (private sale) | Registered with Finanzamt | | VAT on the sale | Not charged | Depends on tier (see below) | | Invoice | Not required | Required | | 14-day right of withdrawal | Does not apply | Applies (B2C) | | §25a margin scheme | Not applicable | Available for used records | | DAC7 reporting | Same thresholds apply | Same thresholds apply |

When are you private?

You are a private seller if you are selling from your own personal collection, without the intention of regular commercial activity, and your sales volume is occasional.

The German tax authorities use four (informal) tests:

1. Repeat-sale intent. Are you buying records with the intention to resell them, or just selling what you already own?
2. Volume. Selling 5 records a year is clearly private. Selling 50 records a year is in the grey zone. Selling 200+ a year usually crosses into business.
3. Activity level. A hobby that runs in the background vs. a structured operation with tools, time investment and planning.
4. Income reliance. Is this a side activity or part of how you earn a living?

These tests are guidelines, not law. The authorities decide on the totality of the picture.

When are you a business?

You are a business seller if you sell with commercial intent — meaning regular, planned activity aimed at generating income. You can be a business at very low volumes if the intent is commercial.

Business seller subdivides into:

• Kleinunternehmer (§19 UStG) — small business below the VAT threshold (€22k revenue prior year + projected €50k current year). You file invoices without VAT and reference §19. See Small-business scheme.
• Regular business — above the §19 threshold or opting out of it. You charge VAT, file VAT returns, and may use §25a for used records.

The grey zone

If you sell 20–50 records a year and it doesn't feel like a business to you but might to your tax office, talk to a Steuerberater. Don't rely on internet forums or our help articles. The cost of a one-hour consultation is far less than the cost of being reclassified retroactively.

DAC7 reports both

Whether you are private or business, the platform reports your sales to the tax authority if you cross the EU DAC7 thresholds. See DAC7. Being private does not mean DAC7 doesn't apply.

Switching status

If you start as a private seller and your activity grows, you may need to switch to business. The seller dashboard has a "Change seller type" option. We will ask for new information (Finanzamt registration, VAT-ID if applicable). The switch is forward-looking — past sales stay private.

If you start as a business and want to scale down to private, that's harder — the tax office decides whether you've ceased commercial activity. Talk to your Steuerberater first.

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This is general information, not legal or tax advice. Your specific tax status depends on your country, your circumstances and your tax office. Consult a Steuerberater (tax advisor) for binding guidance.