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Income tax - Should income from ancillary activity be reported?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
What applies to you ?
Yes, ancillary income is taxable, regardless of the amount.
However, you are exempt if your annual income does not exceed certain thresholds and in certain situations.
Please note
the amounts of the revenue you have obtained via internet platforms (Blablacar, Airbnb, Leboncoin...) are transmitted to the tax administration.
Video: Taxes - Sale of second-hand goods
Text Version
(Title and topic)
Taxes
Sale of second-hand goods
(SMS chat with friends)
· Are you coming with us for next weekend in Barcelona?
· Yes, I can afford it, I sold lots of stuff on the internet and during the garage sale of the neighborhood. It's all good, right in your pocket!
· You're going a little fast. Set aside the taxes to be paid on that income. You know you're gonna have to declare them?
(Received Idea)
“I have to declare income from selling things and goods I no longer use on the internet to tax.”
FALSE (tablet)
(Expert response)
It's a common misconception!
Generally, you don't have to pay tax on the income you get from one-time sales of items you no longer want.
The rules vary, however, depending on the type of goods you are selling.
If you sell a used car, furniture or appliances that you want to get rid of, you never have to pay taxes. For all other goods, you may pay tax if you sell for more than €5,000. You will have to pay it if you get a higher price than you paid when you bought it. It's a capital gains tax.
These rules apply equally to sales on the Internet, on an application, or face to face, for example during a garage sale.
Beware, if you sell items that you make, you are taxable on that income. So you have to declare them. Finally, know that if you buy goods to resell, you are also taxable on the resale income.
(Key points reminder)
· Tax-exempt sale with no limit on the amount if you sell your car, furniture or appliances.
· For sales above 5,000 € excluding car, furniture or appliances, tax payable if you make a capital gain.
· Taxable income if you manufacture objects or purchase objects specifically for sale.
The income from the sale of goods that you want to get rid of (for example, during a garage sale, on leboncoin.fr, Vinted...) are not taxable.
The rules vary, however, depending on the type of goods you are selling.
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Furniture
You don't have to pay any taxes.
Appliances
You don't have to pay any taxes.
Used car
You don't have to pay any taxes.
Jewelry, works of art, collectors' items and antiques
You must pay the flat tax on valuable items if the sale price exceeds €5,000.
You must use the following form:
Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques
Who shall I contact
Precious metals
You must pay the flat tax on precious objects.
You must use the following form:
Tax on sales of precious metals, jewelry, works of art, collectors' items and antiques
Who shall I contact
Other property
You must pay tax if you meet the following 2 conditions:
- The selling price exceeds €5,000
- You get a higher price than you paid when you bought the property
You must then declare the added value realized.
You must use the following form:
Who shall I contact
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Your vegetable garden is next to your built property
You are not taxable if your vegetable garden is next to your house.
The vegetable garden must not exceed 500 m2.
Other situation
The income from the sale of crops from your garden is taxable as farm income.
The diet micro-BA is applied if the average of your revenues, calculated over three consecutive years, does not exceed €85,800 excluding taxes.
You must complete the following returns:
- Form n°2042 C PRO
- Form #2342 (this form is used to calculate taxable profit)
Who shall I contact
If you buy or manufacture goods for sale, the income from that activity is taxable. You have to report them to the tax authority on your tax return.
These revenues are taxable as industrial and commercial profits (BIC).
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Your recipes for the year are less than €176,200
You're taxed according to the plan micro-Bic if your revenue does not exceed €176,200 (unless you choose the actual tax regime).
Taxable profit is equal to revenue minus one abatement flat-rate payment for 71%. Expenses cannot be deducted.
You must report your annual profits on Form 2042 C PRO.
Supplementary declaration of income from self-employed occupations
Who shall I contact
Please note
if your revenues are less than €305You will not pay any taxes.
Your receipts for the year exceed €176,200
Beyond €176,200, you are subject to an effective tax regime.
You must fill out Form 2031.
2023 Income Statement 2022 - Industrial and Commercial Profits (BIC)
You must also to declare and pay VAT using Form 3517-S-SD.
Annual VAT adjustment declaration - Simplified scheme
Who shall I contact
If you rent property belonging to you (car, tools...), the income is taxable.
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Your recipes for the year are less than €72,600
If your recipes are less than €72,600 in 2022 (€72,600 in 2023), you are taxed under the plan micro BIC (unless you choose the actual tax regime).
Taxable profit is equal to revenue minus one abatement flat-rate payment for 50%. Expenses cannot be deducted.
You must report your receipts on Form 2042-C-PRO.
Supplementary declaration of income from self-employed occupations
Who shall I contact
Please note
if your revenues are less than €305You will not pay any taxes.
Your recipes for the year are over €72,600
If your recipes are greater than €72,600, you are subject to the actual regime.
You must report your receipts on Form 2031-SD.
2023 Income Statement 2022 - Industrial and Commercial Profits (BIC)
You must also to declare and pay VAT on printed document No. 3517-S-SD.
Annual VAT adjustment declaration - Simplified scheme
Who shall I contact
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Your recipes for the year are less than €72,600
If your recipes are less than €77,700 in 2022 (€77,700 in 2023), you are taxed under the plan micro BNC (unless you choose the actual tax regime).
Taxable profit is equal to revenue minus one abatement flat-rate payment for 50%. Expenses cannot be deducted.
You must report your receipts on Form 2042-C-PRO.
Supplementary declaration of income from self-employed occupations
Who shall I contact
Please note
if your revenues are less than €305You will not pay any taxes.
Your receipts for the year exceed €72,600
If your recipes are greater than €72,600 in 2022 (€77,700 in 2023), you are subject to the actual controlled reporting regime.
You must report your receipts on the 2035-SD form.
Non-Commercial Profits (NTB) - Controlled Reporting Regime
You must also to declare and pay VAT on printed document No. 3517-S-SD.
Annual VAT adjustment declaration - Simplified scheme
Who shall I contact
If you offer DIY, gardening, animal care, these services are considered craft or commercial activities.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Your recipes for the year are less than €72,600
If your recipes are less than €72,600 in 2022 (€77,700 in 2023), you are taxed under the plan micro BIC (unless you choose the actual tax regime).
Taxable profit is equal to revenue minus one abatement flat-rate payment for 50%. Expenses cannot be deducted.
You must report your receipts on Form 2042-C-PRO.
Supplementary declaration of income from self-employed occupations
Who shall I contact
Please note
if your revenues are less than €305You will not pay any taxes.
Your revenue for the year exceeds €72,600
If your recipes are greater than €72,600 in 2022 (€77,700 in 2023), you are subject to the real regime.
You must report your receipts on Form 2031-SD.
2023 Income Statement 2022 - Industrial and Commercial Profits (BIC)
You must also to declare and pay VAT on printed document No. 3517-S-SD.
Annual VAT adjustment declaration - Simplified scheme
Who shall I contact
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- General tax code: Article 1aDefinition of overall net income
- General Tax Code: Articles 34 to 35aTaxable income in the Bic category (Article 34)
- General Tax Code: Article 63Taxable income in the category of agricultural profits
- General Tax Code: Articles 69 to 70Taxation of agricultural profits
- General Tax Code: Articles 92 to 92aTaxable income in the NBC category (Article 92)
- Bofip-Taxes n°BOI-BA-CHAMP-10-10-10 relating to activities generating agricultural profits
- Bofip-Taxes on Industrial and Commercial Profits (BIC)
- Bofip-Taxes n°BOI-BNC relating to non-commercial profits (BNC)
- Taxes: access your Special Space
Online service
- 2023 Online Income Tax Return 2022
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- Supplementary declaration of income from self-employed occupations
Form
- Non-Commercial Profits (NTB) - Controlled Reporting Regime
Form
- 2023 Income Statement 2022 - Industrial and Commercial Profits (BIC)
Form
FAQ
- Income tax: return and reportable incomeService-Public.fr
- Income tax on a trader
- VAT declaration and payment
- How do I report my income from selling services? (PDF - 83.3 KB)Ministry of Finance
- How do I report my income from the sale of my property? (PDF - 70.1 KB)Ministry of Finance
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance
- Income tax: information leafletsMinistry of Finance