Selling sports cards and taxes
Most collectors sell tax-free – but not all. Here is the orientation for Germany, without replacing tax advice.
Private sales: usually tax-free
Anyone who occasionally sells cards from their own collection acts privately. Gains from selling collectibles can be taxable as a private disposal if less than one year lies between purchase and sale and the total gain from all such transactions in the year exceeds the exemption threshold of 1,000 euros. If you hold the card for more than a year, the gain is tax-free.
When does it become a business?
Anyone who buys and sells sustainably and with the intention of making a profit is trading commercially – for example regularly opening boxes to sell single cards, or buying specifically to resell at a higher price. There are no fixed numbers; the tax authorities look at frequency, volume, planning and whether you appear like a dealer. If you are a business, you register a trade, keep records and pay tax on the profit. For VAT, the small business scheme may apply; for cards bought from private individuals, the margin scheme is worth a look.
DAC7: what the platform reports
Since 2023, online marketplaces in the EU are obliged to report sellers to the tax authorities once they complete 30 or more sales in a calendar year or take in more than 2,000 euros. Being reported does not automatically mean being taxable – it creates transparency. On CARDLEAGUE we only collect the data required for this (for private individuals the tax ID) once a seller approaches the threshold, and we inform you in good time.
For dealers
Business sellers provide company details and a legal notice on CARDLEAGUE, which are shown in the listing, and receive a monthly invoice for the fees. You issue invoices to buyers yourself; the order data helps you with that. For questions about VAT, the OSS procedure or the margin scheme, talk to your tax advisor.
Ready for your first card?
Creating an account is free, so is listing. Fees only apply once a card has sold.
Frequently asked questions
Do I have to provide a tax ID as a private seller?
Only once you approach the DAC7 threshold (30 sales or 2,000 euros per year). Then we ask for it in good time, because the report has to include it.
Does the 1,000-euro limit apply per card?
No, it applies to the total gain from all private disposals of a year within the one-year period. And it is an exemption threshold: if it is exceeded, the entire gain is taxable.
I sell from Austria – does this apply too?
The DAC7 reporting obligation applies EU-wide. Income tax rules differ by country; Austria, for instance, has its own speculation period and threshold. Please check the rules of your country.
Keep reading
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This text is general guidance and does not replace tax or legal advice.