{"id":973,"date":"2025-11-20T21:13:25","date_gmt":"2025-11-20T19:13:25","guid":{"rendered":"https:\/\/upgradesolutions.gr\/?p=973"},"modified":"2026-10-17T18:17:45","modified_gmt":"2026-10-17T15:17:45","slug":"selling-items-private-individual-business-activity-greece","status":"publish","type":"post","link":"https:\/\/upgradesolutions.gr\/en\/selling-items-private-individual-business-activity-greece\/","title":{"rendered":"Selling Items as a Private Individual in Greece: When Is It a Business Activity?"},"content":{"rendered":"\n<p>Sales of second-hand items through online platforms have risen sharply. Many private individuals systematically sell items they once had for personal use. The key question is: <strong>when are these transactions considered business activity, and what does that mean for tax?<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Legal framework \u2013 Article 21 of Law 4172\/2013<\/strong><\/p>\n\n\n\n<p>According to article 21 of Law 4172\/2013 (Greek Income Tax Code), when sales are made:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>systematically,<\/li>\n\n\n\n<li>on an ongoing basis,<\/li>\n\n\n\n<li>with the aim of making a profit,<\/li>\n<\/ul>\n\n\n\n<p>they are considered <strong>income from business activity<\/strong>, even if the taxpayer <strong>has not registered<\/strong> a business.<\/p>\n\n\n\n<p>\u201cA \u2018business transaction\u2019 is any individual act by which a transaction is carried out, or the systematic carrying out of acts in the market with the aim of making a profit. Any three similar transactions taking place within six months are considered systematic. For transactions involving real estate, the period referred to in the second subparagraph is two (2) years.&nbsp;\u201d<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>When a private sale is not taxed as a business<\/strong><\/p>\n\n\n\n<p>The occasional disposal of personal items <strong>does not<\/strong> constitute carrying on a business.<br>Example: selling a few items you no longer need.<\/p>\n\n\n\n<p>By contrast, when there are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2\u20133 sales every month,<\/li>\n\n\n\n<li>steady activity,<\/li>\n\n\n\n<li>recurring income,<\/li>\n<\/ul>\n\n\n\n<p>it is considered a systematic activity.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Bookkeeping \u2013 the \u20ac10,000 threshold (Law 4308\/2014, article 39, 1b)<\/strong><\/p>\n\n\n\n<p><strong>Individuals who, occasionally and as a secondary occupation, sell products or provide services, provided these transactions in total do not exceed \u20ac10,000 per year.&nbsp;<\/strong><strong><\/strong><\/p>\n\n\n\n<p>If annual sales revenue exceeds <strong>\u20ac10,000<\/strong>, the individual:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>must <strong>register a business<\/strong>,<\/li>\n\n\n\n<li>must keep <strong>accounting books<\/strong>,<\/li>\n\n\n\n<li>becomes subject to <strong>VAT<\/strong> and other obligations.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Tax return \u2013 codes 403\u2013404<\/strong><\/p>\n\n\n\n<p>When an individual <strong>has not registered<\/strong> a business but has income from&nbsp;sales, it is declared in:<\/p>\n\n\n\n<p><strong>Codes 403\u2013404 (Income from business activity without registration).<\/strong><\/p>\n\n\n\n<p>The taxable amount is the <strong>net profit<\/strong>:<\/p>\n\n\n\n<p><strong>Net profit = Revenue \u2013 Purchase costs (with supporting documents)<\/strong><\/p>\n\n\n\n<p>Purchase receipts are important, because without them the tax office may treat the entire revenue as profit.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>How the income is taxed<\/strong><\/p>\n\n\n\n<p>Net profit is taxed under the <strong>business income tax scale<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>This article is for information purposes only and does not replace specialised professional advice.<\/p>\n\n\n\n<p><strong>Read also:<\/strong> <a href=\"https:\/\/upgradesolutions.gr\/en\/start-smart-guide-self-employed-greece\/\">Start Smart: Upgrade&#8217;s modern guide for new professionals starting now<\/a> \u00b7 <a href=\"https:\/\/upgradesolutions.gr\/en\/monthly-vat-returns-greece\/\">VAT returns become monthly<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selling second-hand items online in Greece? When private sales count as business activity under article 21 of the Income Tax Code and what it means for tax.<\/p>\n","protected":false},"author":3,"featured_media":846,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Selling Items as a Private Individual in Greece: When Is It Taxed?<\/title>\n<meta name=\"description\" content=\"Selling second-hand items online in Greece? 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