Vinted VAT 2026: franchise & margin regime (the reseller cheat code)
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.
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The essentials in 60 seconds
You're a Vinted reseller approaching the €85,000 cap? Here's what to know:
- Up to €85,000 annual revenue: you're in franchise base (Art. 293 B CGI). No VAT charged, no VAT declaration. Simple.
- Beyond: you become liable for VAT. For items bought from private individuals, the margin regime (VAT on your margin only) applies by default; the standard regime (VAT on the total price) remains possible, sale by sale, if it's more advantageous.
- The margin regime (Art. 297 A CGI) is specific to resale of used goods purchased from private individuals. That's exactly your Vinted case.
- On volume resale, the margin regime saves you 20-40% VAT compared to standard. Numerical example in the margin scheme section.
Franchise base: 2026 thresholds (the real ones)
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.
2026 thresholds applicable to Vinted resale
| Activity | Base threshold | Increased threshold (tolerance) |
|---|---|---|
| Sale / resale of merchandise (your case) | €85,000 | €93,500 |
| Services / BNC | €37,500 | €41,250 |
Sale / resale of merchandise (your case)
- Base threshold
- €85,000
- Increased threshold (tolerance)
- €93,500
Services / BNC
- Base threshold
- €37,500
- Increased threshold (tolerance)
- €41,250
The mandatory mention on your invoices
As long as you're in franchise, each invoice you issue must carry this mention, otherwise you risk being reclassified as VAT-liable:
« TVA non applicable, article 293 B du CGI »
Invoices generated by Bleam carry this notice by default; if you switch to the margin regime, you pick it in your billing information and the notice changes. See Invoicing and Generate invoices for your sales.
How the switch works in practice
- You exceed the base threshold (€85,000) but stay under the increased threshold (€93,500): you switch the following year.
- You exceed the increased threshold (€93,500): VAT is due from the sale that takes you over, the same day (not at the end of the month, not the following year).
- Simple rule: anticipate. If you know you'll exceed, prepare your switch before it happens.
Sources: service-public.fr
The €25,000 reform: canceled, period
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 canceled by the law of November 3, 2025 following strong opposition from small businesses.
Consequence: 2026 thresholds are those shown in this article (€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.
Sources: service-public.fr (removal notice)
Margin regime (Art. 297 A): your real lever
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.
What is the margin regime?
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 handing over the VAT included in your whole sale price, you only hand it over on your margin (sale price minus purchase price). Massive savings.
Conditions to qualify
- You resell used goods (not new).
- You bought them from private individuals or persons not liable for VAT.
- You don't recover VAT on your purchases (logical, private individuals don't charge any).
- You keep purchase proofs for each item (seller name, price, date).
Numerical example: jeans bought €10 resold €40
| Comparison standard regime vs margin regime | Standard regime | Margin regime |
|---|---|---|
| Sale price | €40 | €40 |
| Purchase price | €10 | €10 |
| VAT base (VAT-inclusive price) | €40 (total price) | €30 (margin only) |
| VAT to hand over (20%, included in the price) | €6.67 | €5.00 |
| Net for you (after purchase price) | €23.33 | €25.00 |
Sale price
- Standard regime
- €40
- Margin regime
- €40
Purchase price
- Standard regime
- €10
- Margin regime
- €10
VAT base (VAT-inclusive price)
- Standard regime
- €40 (total price)
- Margin regime
- €30 (margin only)
VAT to hand over (20%, included in the price)
- Standard regime
- €6.67
- Margin regime
- €5.00
Net for you (after purchase price)
- Standard regime
- €23.33
- Margin regime
- €25.00
Sources: Art. 297 A CGI (French tax code) · BOI-TVA-SECT-90-20-20 (margin regime)
Franchise vs standard VAT vs margin regime: the comparison
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 (on option, sale by sale) | > €85,000 (by default for second-hand goods) |
| VAT to collect on | Nothing | Total sale price | Your margin only |
| VAT declaration | None | Annual CA12 + 2 instalments (simplified regime) or CA3 (normal regime) | Annual CA12 + 2 instalments (simplified regime) or CA3 (normal regime) |
| Invoice mention | "TVA non applicable, art. 293 B" | Rate + VAT amount | "Régime particulier — Biens d'occasion" |
| Accounting complexity | None | Medium | High (per-item calculation) |
| Manual management | Possible | Hard at volume | Impossible by hand |
Applicable annual revenue
- Franchise base
- < €85,000
- Standard VAT (no margin regime)
- > €85,000 (on option, sale by sale)
- Margin regime
- > €85,000 (by default for second-hand goods)
VAT to collect on
- Franchise base
- Nothing
- Standard VAT (no margin regime)
- Total sale price
- Margin regime
- Your margin only
VAT declaration
- Franchise base
- None
- Standard VAT (no margin regime)
- Annual CA12 + 2 instalments (simplified regime) or CA3 (normal regime)
- Margin regime
- Annual CA12 + 2 instalments (simplified regime) or CA3 (normal regime)
Invoice mention
- Franchise base
- "TVA non applicable, art. 293 B"
- Standard VAT (no margin regime)
- Rate + VAT amount
- Margin regime
- "Régime particulier — Biens d'occasion"
Accounting complexity
- Franchise base
- None
- Standard VAT (no margin regime)
- Medium
- Margin regime
- High (per-item calculation)
Manual management
- Franchise base
- Possible
- Standard VAT (no margin regime)
- Hard at volume
- Margin regime
- Impossible by hand
How to manage the transition when you exceed
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.
Steps to follow
- 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 makes you liable from the day you exceed it.
- Choose your regime: standard or margin: For reselling used goods bought from private individuals (your Vinted case), the margin regime applies by default: nothing to request, and it's almost always more advantageous. The standard regime remains an option you can exercise sale by sale, with no formality. So you can 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 carry the notice "Régime particulier — Biens d'occasion — art. 297 A du CGI" (the one on invoices generated by Bleam) 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 (Vinteer handles it, code BLEAM: 10% off for life). And since September 1, 2026, every French business, sole traders included, must be linked to a certified platform to receive electronic invoices; on September 1, 2027, micro-enterprises move on to issuing e-invoices and e-reporting their sales. Bleam links you at no extra cost from Bleam (bleam.app/en/help/facturation-electronique).
- 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 VAT declaration: Once liable, you fall by default under the simplified regime: one annual CA12 declaration (early May) and two instalments (July and December), from your pro account on impots.gouv.fr. The monthly CA3 only applies to the normal regime, on option. Regimes are tricky: take the time to understand yours in the 1st year.
Vinteer: the only tool that automatically handles all 3 VAT regimes
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.
- Franchise base: Art. 293 B mention added automatically to each invoice
- Margin regime: per-item calculation from your purchase prices, Art. 297 A mention added
- Standard regime: 20% VAT calculated and declared automatically in your CA3
- Automatic alert when you approach €85,000 threshold to anticipate the switch
- FEC export compatible with accountants when you move to actual regime
-10% for life with code BLEAM
Guide updated October 21, 2026 (margin scheme notice on invoices; VAT due from the day the threshold is exceeded, margin regime by default, VAT-inclusive example; 2026-2028 micro-enterprise ceiling, e-invoicing), 2026 thresholds confirmed by law no. 2025-1044 of November 3, 2025 (€25,000 reform canceled). Information verified on October 20, 2026 on service-public.gouv.fr and BOFIP, invoice notice on October 21, 2026 (BOI-TVA-DECLA-30-20-20-10). This is general information, not personalized tax advice: your situation (tax household, other income, buyers' countries) can change the answer.
Cross the threshold smoothly
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. Try Vinteer for free
Domande frequenti
When exactly do I switch to VAT if I exceed €85,000?
If you exceed €85,000 but stay under €93,500: you become liable on January 1 of the following year. If you exceed €93,500: VAT is due from the sale that takes you over. Example: you hit €95,000 cumulative revenue on July 18, 2026; you owe VAT on all your sales from July 18, 2026, including the one that took you over.
Can I choose my VAT regime or is it automatic?
It's the opposite of what you often read: for used goods bought from private individuals (or from anyone who didn't charge you VAT), the margin regime applies by default, with no request to your tax office. The standard regime is the option, which you can exercise sale by sale, with no formality (Art. 297 C CGI; BOI-TVA-SECT-90-20-20, § 40).
How do I generate my invoices under margin regime?
Each invoice must carry the notice "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.
Is it worth switching to margin regime as soon as I switch?
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.
Do I still have to pay 12.3% URSSAF on top of VAT?
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.
Do I need a chartered accountant when I switch to VAT?
Not mandatory as long as you stay in micro-enterprise (under €203,100 revenue, the 2026-2028 ceiling for sale of goods). 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.