Vacuum-granaries or second-hand shops organized by an association

Verified 29 December 2023 - Legal and Administrative Information Directorate (Prime Minister)

You run an association, you want to organize a garage sale or a second-hand shop and you want to know the regulations applicable to these events? We present you with the information you need to know.

A garage sale or second-hand shop may be organized in premises or on premises not intended for sale to the public.

Example :

  • Holiday Room
  • Public road
  • Parking

Authorized participants are:

  • Individuals who sell only personal and used items provided they participate in them up to 2 times a year
  • Regularly declared trade or manufacturing professionals

In addition to these individuals, associations may sell only used items donated by individuals.

The frequency of these events is not limited.

However, their cumulative duration in the same premises, on the same location (or in the same arrondissement in large cities) may not exceed 2 months per year.

If this period is exceeded, the mayor must inform the association, at least 8 days before the start of the event, that it is liable to a fine of €1,500.

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Public Domain Event

Advance Declaration

The leaders of the organizing association must make a prior declaration to the municipality of the municipality on which the event location. To do so, they must complete the following form:

Prior declaration of a sale by unpacking

Who shall I contact

The declaration shall specify the characteristics of the sale.

It must be signed by the seller, the organizer or a person authorized to represent him.

It must be accompanied by proof of the identity of the declarant.

The declaration may be delivered in person to the department of the City Hall against receipt, or be sent to it by registered letter with acknowledgement of receipt.

An association which organizes a second-hand shop or attic sale without having made the prior declaration risks a fine of €15,000.

Application for temporary occupation of the public domain

One application for authorization to temporarily occupy the public domain should also be done. It must be transmitted at the same time as the prior declaration.

Event organized in another venue

The leaders of the organizing association must make a prior declaration to the municipality of the municipality on which the event location. To do so, she must complete the following form:

Prior declaration of a sale by unpacking

Who shall I contact

The declaration shall specify the characteristics of the sale

It must be signed by the seller, the organizer or a person authorized to represent him.

It must be accompanied by proof of the identity of the declarant.

The declaration may be delivered in person to the department of the City Hall against receipt, or be sent to it by registered letter with acknowledgement of receipt. It must be transmitted at the latest 15 days before the date of the event.

If the association organizes a second-hand shop or attic sale without having made the prior declaration, it risks a fine of €75,000.

Please note

Sales occasional organized by associations on their own premises are not not subject to declaration if access to these sales is exclusively reserved for their members.

The directors of the organizing association must keep a register which allows the identification of persons who sell objects in the context of second-hand or attic sales.

There is a mandatory template.

The register shall include the following information:

  • The name, forenames, function and domicile of each person selling second-hand movable property and the nature, number and date of issue of their identity document, together with the name of the authority which issued it
  • For individuals, mention of the delivery of a sworn certificate failure to attend 2 other events of the same nature during the calendar year. Attestations on the honor of individuals must be attached to the register.
  • For legal persons, name and address of their registered office and the surname, forenames, title and domicile of their representative, together with the references of the identity document

The register is marked and initialed by the police commissioner or, if not, by the mayor of the municipality where the event took place.

It shall be available to the police and gendarmerie services, tax services, customs and competition, consumer affairs and fraud prevention services throughout the event.

After the event and at the latest within 8 days, the register shall be deposited at the prefecture or sub-prefecture of the venue of the event.

Who shall I contact

The absence of a register or the refusal to submit it to the administrative authorities is punishable by 6 months imprisonment and €30,000 of fine.

Where the garage sale or second-hand sale generates revenue, they are exempt from commercial taxes (VAT: titleContent, business tax and THIS) up to 6 events charitable or support per year.

On the other hand, where the association has as its object the organization of second-hand shops or attic sales, it is exempt from commercial taxes if the following three conditions are met:

  • The majority of its activities are non-profit making
  • His management is selfless
  • The amount of revenue generated by any of the ancillary activities shall not exceed €76,679 on a calendar year

Example :

  • A festive committee, whose purpose is to promote the life of the village and organize the annual attic sale, must respect the threshold of €76,679 to be exempt from commercial taxes.
  • An association, whose purpose is to protect abandoned animals, organizes a garage sale to finance its activities. It is exempt from VAT on the profits of the garage sale regardless of the amount collected, if the association does not perform more than 6 events per year.

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