Many of us from time to time sell something privately - it can be an old phone 📱 , furniture , clothes , bicycle 🚲 or electronic equipment 💻.
Today, this is especially easy thanks to platforms such as DBA, GulogGratis, Facebook Marketplace Or various online sales groups 🌐.
But where lies the line ⚖️ between mere „housekeeping ” and activities that SKAT (Danish tax authority 🏢) can consider as taxable?
This is a question more and more people are asking themselves, especially as the the consequences of misinterpretation can be costly 💸.
In this article, we explain ✅ in what situations a private sale does not require payment of tax, and when SKAT can treat it as a business activity.
🤔What is a “private sale”?
Private sales are transactions in which you sell items you bought for your own use - often used items that you no longer need.
👉For example:
- You sell the sofa because you bought a new one,
- You get rid of clothes that don't fit,
- You are selling a used computer or phone,
- exhibit children's toys.
In such cases, you usually don't have to pay tax because you didn't buy the items for resale.
✅When is a sale exempt from tax?
Private sales are usually not taxable if:
- takes place occasionally,
- applies to second-hand items purchased for personal use,
- does not generate much profit,
- doesn't look like regular commercial activity.
📌Example: You sell some furniture during a move - a classic example of a private, tax-free sale.
⚠️When can SKAT consider a sale a taxable activity?
The boundary is sometimes fluid, but there are clear signals that the sale can be considered a business activity:
Having a large assortment, using pricing strategies, frequent announcements on portals - all of these can indicate that you are in business, even if you have not formally registered it.
📦Frequency and scale
If you regularly list a lot of stuff online, SKAT may treat it as a trade rather than an occasional sale.
🎯Profitable purpose
If you buy goods with the intention of reselling them at a profit, it is no longer a private sale, but a taxable activity.
🛒Professional nature
Having a large assortment, using pricing strategies, frequent announcements on portals - all of these can indicate that you are in business, even if you have not formally registered it
📝Practical tips on how to avoid problems
✔ Documentation - It's a good idea to keep receipts or bills, and if you're selling something online, make a screen ad too 📸. This will make it easy to show, in case of questions, that you are selling your own used stuff and not doing regular trading.
✔ Occasions - If you sell occasionally, such as once every few months, the risk of taxation is minimal.
✔ Transparency - If you have doubts, report the income to SKAT. It's better to be open-minded than to have to explain yourself later when audited.
📲 MobilePay and tax audit
In Denmark MobilePay has become one of the most popular payment methods - we use it for daily transfers between friends, but also increasingly for private sales. The convenience is great, but it is important to remember that digital transactions are not anonymous and can be audited by SKAT.
In 2025 Skattestyrelsen(Danish tax authority) received approval from Skatterådet(Tax Council - the highest administrative body for taxation in Denmark) to control whether digital forms of payment (such as MobilePay) were used for business activities, including to detect the “gray market” and whether the relevant taxes have been paid.
This means that the authority can demand that payment operators (the providers of these services) provide data on transactions over a certain period of time:
- But - this does not mean that the authority can track every mobile transaction without restriction. The decision notes that the obligation to obtain data applies to cases beyond certain limits and only when there is suspicion of economic activity.
- Skattestyrelsen has already inspected MobilePay's transfers several times in the past, including in 2017, 2019 and the new 2023 effort.
This means that MobilePay users who have received large amounts of money may be selected for scrutiny. MobilePay or other payment services will be required to disclose information such as the identification of payment recipients, incoming payments, transaction dates, registration numbers and bank account numbers to which payments are deposited, and any text messages during the transfer.
It should be noted that the Danish Tax Authority will not collect data on all ordinary users. It will only collect information on users whose transactions exceed a certain limit. In 2017, this limit was DKK 50,000 or more, but the limit for subsequent years has not been published and could change.
⚠️ Consequences of considering a sale as a business activity
If SKAT determines that your sale is no longer an occasional disposal of items, but a commercial activities, there may be serious consequences:
⚖️ Risk of criminal and fiscal proceedings - in the case of large amounts or intentional tax evasion, the case may be referred for further investigation (fines and, in extreme cases, criminal liability),
💸 Tax surcharge - SKAT can demand payment of profit tax, treating the sale as business income,
📑 VAT (moms) - if your turnover has exceeded DKK 50,000 in 12 months, you may be required to register as a VAT taxpayer and pay the outstanding tax with interest,
⏱️ Interest and penalties - In addition to the tax itself, interest on arrears and, in some cases, financial penalties may be charged,
🏢 Obligation to register the company - if the office deems that you are trading, you may be required to formally register your business with the CVR.
🌐Resources:
skat.dk - Salg, bytte og udlejning af private ejendele (Skattestyrelsen | sktst.dk) - general information on the sale of used items,
skat.dk – (info.skat.dk - Private aktiver) - Income tax surcharge.
skat.dk – (skat.dk - kontrol med skat, moms og afgifter) / financial penalties and interest.
Info.skat.dk - Pålæg af oplysningspligt (Tax Act § 62) - The ability to capture digital payment data in specific amount ranges (info.skat.dk)
Skattestyrelsen - message “Skattestyrelsen må undersøge digitale betalingsformer” - Fifth approval from Skatterådet to control transactions from 2023 (Skattestyrelsen | sktst.dk)
Skattestyrelsen - „Skattestyrelsen kan med oplysninger fra digitale betalingstjenester...” - example of how the authority can strengthen digital revenue controls (Skattestyrelsen | sktst.dk)
Info.skat.dk - deposit case 670,000 kr (MobilePay + bank account) - Analysis of actual transactions from the judicial review (info.skat.dk)
Redmark / other industry articles - warning of new MobilePay checks and newspaper interpretations (Redmark+1)
📌 Not every private sale requires paying tax, but knowing the rules can help you avoid costly mistakes. If in doubt - ask an expert before SKAT knocks on your door.
Do you need help ?
If you need assistance at any stage of your stay in Denmark, please contact us. Hotline +45 35 13 13 10 (8 am - 6 pm, Mon-Fri)
