You're approaching €85,000 revenue on Vinted? Time to understand VAT. Here's the 2026 franchise (with correct numbers), and especially the margin regime — the mechanism 90% of resellers ignore that saves thousands of euros.
This guide is for Vinted reseller auto-entrepreneurs approaching or exceeding €85,000 annual revenue. If you're well below, you stay in franchise automatically — no VAT to manage. This article covers the moment it changes.
You're a Vinted reseller approaching the €85,000 cap? Here's what to know:
Managing VAT under the margin regime item-by-item is impossible by hand. Our partner Vinteer is built for this — it automates both regimes. With code BLEAM you get -10% for life.
As long as your revenue stays under a certain threshold, you don't charge VAT to your buyers and file no VAT declaration. This is the franchise base, provided by Article 293 B of the French General Tax Code. It's the default regime of all auto-entrepreneurs at creation.
| Activity | Base threshold | Increased threshold (tolerance) |
|---|---|---|
| Sale / resale of merchandise (your case) | €85,000 | €93,500 |
| Services / BNC | €37,500 | €41,250 |
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As long as you're in franchise, each invoice you issue must carry this mention, otherwise you risk being reclassified as VAT-liable:
Sources: Art. 293 B CGI · service-public.fr
You might have read elsewhere that the franchise threshold was going to drop to €25,000 in 2026 for all sectors. That's true — the government had announced it in the 2025 finance law. But the reform has been officially cancelled by the law of November 3, 2025 following strong opposition from small businesses.
Consequence: 2026 thresholds are those shown above (€85,000 / €93,500 for resale). Many online articles, including on competitor sites, are still outdated and mention €25,000. Don't believe them. The official source: Légifrance and economie.gouv.fr.
What this means for you: You can continue operating calmly up to €85,000 annual revenue without touching VAT. Beyond, you'll switch — but with the margin regime, the impact is much softer than with standard regime. We detail this mechanism right below.
Most articles on Vinted VAT stop at the franchise base. Result: when you exceed the threshold, you think you'll pay 20% VAT on your entire revenue. That's wrong. For used goods resale, there's a specific regime that changes everything.
The margin regime (Article 297 A CGI) allows resellers of used goods to only collect VAT on the difference between their sale price and purchase price — in other words, only on their commercial margin. Instead of paying 20% on 100% of the price, you pay 20% on 30-50% of the price. Massive savings.
| Comparison standard regime vs margin regime | Régime normal | Régime marge |
|---|---|---|
| Sale price | €40 | €40 |
| Purchase price | €10 | €10 |
| VAT collection base | €40 (total price) | €30 (margin only) |
| VAT collected (20%) | €8.00 | €6.00 |
| Net amount for you | €22 | €24 |
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Real savings on reseller volume On 50 sales per month at this margin, you save €100 in VAT per month, i.e. €1,200 per year. At higher volume, savings reach several thousand euros. That's why we call it a "cheat code" — and that's why most volume resellers opt for this regime as soon as they switch.
Sources: Art. 297 A CGI · BOFIP-TVA-SECT-90
To see clearly, here are the 3 possible situations summarized in a table.
| Criterion | Franchise base | Standard VAT (no margin regime) | Margin regime |
|---|---|---|---|
| Applicable annual revenue | < €85,000 | > €85,000 | > €85,000 (on option) |
| VAT to collect on | Nothing | Total sale price | Your margin only |
| VAT declaration | None | Monthly or quarterly CA3 | Monthly or quarterly CA3 |
| Invoice mention | "TVA non applicable, art. 293 B" | Rate + VAT amount | "Régime de la marge, art. 297 A" |
| Accounting complexity | None | Medium | High (per-item calculation) |
| Manual management | Possible | Hard at volume | Impossible by hand |
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If you sense you'll exceed €85,000 on the year, better prepare 2-3 months ahead. A poorly anticipated switch costs. A prepared switch is painless.
Anticipate the switch
As soon as you see your projection exceeding €80,000, start preparing the file. You have time, but don't get caught by exceeding the increased threshold (€93,500) which would switch you on the 1st of the month.
Choose your regime: standard or margin
For reselling used goods bought from private individuals (your Vinted case), the margin regime is almost always more advantageous. The option is made in writing to the business tax service. You can also mix: margin regime for eligible items, standard regime for pro purchases (if you have any).
Configure your invoicing tool
Under margin regime, each invoice must mention "Régime de la marge — art. 297 A du CGI" and must NOT show VAT separately. Calculation is per-item based on your purchase price. Impossible to handle manually once you do volume — a dedicated tool becomes essential.
Prepare your purchase proofs
The margin regime requires you keep a proof for each purchase (receipt, flea market voucher, consignment invoice, private listing screenshot). Without proof, administration can reclassify the sale under standard regime during an audit.
File your 1st CA3 declaration
Once liable, you must file a VAT declaration (CA3) monthly or quarterly depending on your revenue. You fill it on impots.gouv.fr from your pro account. Better get help from a chartered accountant for the 1st year — regimes are tricky.
Classic trap: Not warning your buyer about the change. Your sale price might drop slightly (if you switch to margin regime with lower VAT you must absorb) or rise (if you pass on VAT in standard regime). Anticipate your pricing strategy before switching, otherwise you take a hit on your margins.
Franchise base, standard regime, margin regime: Vinteer handles all 3 natively and switches from one to another automatically as your revenue evolves. It's the tool we recommend to all our Bleam volume users, precisely because it's designed for complex VAT transitions.
If you exceed €85,000 but stay under €93,500: you switch on January 1 of the following year. If you exceed €93,500: you switch on the 1st day of the month of overshoot. Example: you hit €95,000 cumulative revenue on July 18, 2026 → you become liable on July 1, 2026 (retroactive on the month).
The standard regime is the default when you become liable. To opt for the margin regime, you must make a written request to your SIE (business tax service) before your switch. The option is global (applies to your entire used goods resale activity).
Each invoice must mention "Régime particulier — biens d'occasion, art. 297 A du CGI". You must NOT show VAT separately (unlike standard regime). Calculation is per-item from your purchase price. Our partner Vinteer handles this regime natively — with code BLEAM you get -10% for life.
In 95% of Vinted resale cases (purchases from individuals, second-hand resale), yes, it's much more advantageous. The only exception: if you buy your stock from VAT-liable pros (wholesalers, pro clearance), you could have recovered VAT on purchases in standard regime — in that case, run a simulation.
Yes, URSSAF and VAT are two independent things. You pay 12.3% URSSAF social contributions on your revenue (like in franchise), PLUS you collect and remit VAT (on total price in standard regime, on your margin in margin regime). VAT liability changes, URSSAF regime doesn't.
Not mandatory as long as you stay in micro-enterprise (under €188,700 revenue). In practice, for the 1st VAT-liable year with margin regime, guidance is strongly recommended — rules are tricky and a mistake costs. Count €50 to €150 per month for an online accountant (like Indy, Shine, Dougs).
Bleam automates the sales part (favorite messages, AI negotiation, reposts) to help you do volume. Vinteer automates the complex VAT part (franchise, standard, margin) so the threshold crossing happens without pulling your hair out. The complete duo for resellers scaling up.
Both tools are independent — you can use one without the other. The BLEAM code gives you -10% for life on Vinteer.
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