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A private individual asked whether selling 31 used books via a digital platform made them a VAT entrepreneur under DAC7 thresholds. The DGT states that platform reporting obligation does not establish entrepreneur status, which depends on intent to engage in market activity through organisation of production means.
Question raised: Whether the consultant holds the status of entrepreneur or professional for Value Added Tax purposes due to the sale of used books, having exceeded the threshold of Council Directive (EU) 2021/514 of 22 March 2021, also known as the DAC7 Directive.
The obligation to report digital interfaces under Directive DAC7 does not alter the classification of entrepreneur or professional for VAT purposes. Frequency or regularity is not decisive if there is an organization of means of production with the intent to intervene in the market, even if on an occasional basis. One is not considered an entrepreneur when the operation is punctual, isolated, and without intention of continuity. Tax liability will depend on whether the natural person intends to carry out a business or professional activity.
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