Selling your things on TikTok and Instagram in Latvia: what needs no registration

Can I sell my used items on TikTok or Instagram without registering?

The Law on Personal Income Tax (Section 9(1), point 19²) exempts income from disposing of an individual's movable property intended for personal use, such as furniture and clothing. The exemption does not cover items made or acquired for sale, capital gains or scrap metal sales.

Being tax-exempt is not the same as having no filing duty. According to the State Revenue Service (VID), an annual return is mandatory if your non-taxable income (e.g. from selling personal property) exceeds EUR 10,000 in total for the year; it is reported for the year it was received.

When does selling become a business activity?

Section 11(1³) of the Law on Personal Income Tax lists the features of economic activity; one of them is regularity — three or more transactions in a tax period, or five or more over three periods. However, selling your own items for personal use is separately exempt under Section 9(1)19², so selling three things from your own wardrobe does not by itself make you a business. If you regularly buy or make items to sell, that may be economic activity — check VID's registration and tax rules for persons carrying out economic activity.

• Items bought in sales or in bulk in order to resell them.
• You sew, print, assemble or otherwise make goods to sell.
• Sales run continuously with a catalogue, prices and delivery, like a shop.

Does the buyer get 14 days to return an order placed via messages?

If the seller is a trader and the contract is made without meeting in person within a distance-sales system organised by the trader (website, app, orders by e-mail, phone or messages), it is a distance contract; a one-off exchange of messages with a trader does not automatically make it one. Under a distance contract a consumer generally has 14 days to withdraw, with exceptions such as goods made to the buyer's specifications. If a private person sells their own things, the special consumer rights (including the 14-day withdrawal) do not apply — the Consumer Rights Protection Centre (PTAC) states that a contract between consumers is not a distance contract. General civil-law remedies may still be available, for example if the item does not match what was agreed.

So before paying, find out whether the seller is a private person or a business.

What evidence to keep

• Who the seller is: a private person or a trader (name, registration number).
• An exact description and photos of the item, its condition and defects.
• Price, delivery cost and method, who pays for returns.
• Screenshots of the chat, the listing and the seller's profile.
• Proof of payment and the shipment tracking number.

Step by step

1. Seller: if you only sell your own personal items, no registration is needed; if you buy or make items to sell, check VID's page for persons carrying out economic activity.
2. Seller: keep evidence that the item was yours for personal use (when and why you bought it).
3. Buyer: before paying, confirm the seller's status and return terms in writing in the chat.
4. Buyer from a trader: to withdraw within 14 days, send a notice and keep proof; if you are not refunded, complain to PTAC.

Exceptions and caveats

• Items bought or made for sale are not covered by the exemption.
• Scrap metal and capital income follow special rules.
• The 14-day withdrawal right applies against traders, not private sellers, and has exceptions (e.g. custom-made goods).
• If an item is faulty, a buyer's rights against a trader are not limited to 14 days — that is a separate conformity issue.

Official sources

• Law on Personal Income Tax, Section 9(1)19² (likumi.lv, in Latvian)
• VID: Persons carrying out economic activity (in Latvian)
• VID: Mandatory annual income return (in Latvian)
• PTAC: Online, phone and off-premises purchases (in Latvian)
• PTAC: Right of withdrawal (in Latvian)

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