What are the rules for garage sales in France and is tax due?
Non-professionals are only permitted to sell at a limited number each year
Check out the local regulations for holding a garage sale
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Reader Question: I want to organise a vide-maison to get rid of a lot of my old stuff instead of throwing it away. Do I need to inform the mairie, and will I be taxed on the income I make from it?
Legally, selling unwanted items, including through a vide-maison is classed as a vente au déballage. Similar events (such as selling things from the back of your car boot) are also classed this way, and follow similar rules.
You cannot organise more than two vides-maison/ventes au déballage per year, otherwise you may be classed as a professional seller, affecting income declaration (see below).
In general, you need to inform your mairie at least 15 days in advance via a déclaration préalable d'une vente au déballage – you can download an official one here. You are also asked to send a copy to the local consumer protection office (the DDPP or DDETSPP).
You need to provide information including:
Your first and last name
Your exact address
Your telephone number
The characteristics of the sale (on your front lawn, from your garage, etc)
Nature of the goods sold
Start date of the sale
End date of the sale
Duration of the sale in days
This also needs to be accompanied by a copy of an identity document (eg. your passport).
You may also need to apply for a autorisation du domaine public if you plan to sell your things in a public space (such as from the pavement or municipal square).
It is best, however, to check with your mairie the exact specifications in your commune, as some have their own forms, and earlier deadlines for this request.
Read more: Do I need to sign up for French car boot sales?
Fines for not declaring garage sales in France
Failure to attain the correct authorisation can lead to a fine of up to €15,000 (or €1,500 if authority is granted but sales take place at a different time).
In addition, a register of everyone selling items is meant to be held, and you are asked to get this initialled on each page beforehand by the mairie or local police or gendarmerie. This is then to be handed in to the prefecture or sous-prefecture no more than eight days after the sale, official French sources say (we suggest also asking your mairie for the usual process where you live).
Read more: Do I need to sign up for French car boot sales?
Most garage sales are not taxable
As you are not a professional seller, you are not taxed on the items you sell, and will not need to declare the amounts made to the tax authorities during the following spring’s income tax declaration.
You can only sell used, personal items in the sale, and nothing else.
Any items sold for over €5,000 (such as art and expensive jewellery) must be declared.
