Wcześniej na ogół sprzedawcami były firmy. Obecnie status sprzedawcy może posiadać każdy. Pomagają w tym łatwe w obsłudze sklepy internetowe i portale aukcyjne. Jeżeli nie prowadzisz firmy, dowiedz się kiedy musisz odprowadzić podatek od sprzedania rzeczy, której byłeś właścicielem.

Tylko w przypadku, gdy dana rzecz sprzedawana jest po sześciu miesiącach od końca miesiąca nabycia jej może być sprzedana bez konieczności opodatkowania. Jeżeli chcemy sprzedać, odsprzedać nową rzecz, to niestety musimy wziąć pod uwagę, że taka transakcja może zostać potraktowana przez Urząd Skarbowy, jako prowadzenie działalności gospodarczej.

Oczywiście można prowadzić sprzedaż prywatną, jednakże powtarzalność i wielokrotność takich transakcji może być uznana jako nielegalne prowadzenie działalności gospodarczej. To wtedy osoba prywatna musi przedstawić, iż sprzedaż odbywa się jedynie w sposób prywatny.

W deklaracji rocznej musimy wykazywać każdą sprzedaż towaru, który posiadaliśmy w swej własności krócej niż 6 miesięcy. Musi to być przedstawione nawet wtedy, jeśli nie zarobimy nic na takowej transakcji. Każdy, kto prywatnie chce sprzedać daną rzecz, rzeczy musi złożyć w urzędzie skarbowym PIT-36.

Jeżeli sprzedaż danej rzeczy odbywa się po 6 miesiącach od jej kupna, nie musimy jej obejmować podatkiem dochodowym. Nie należy z tego tytułu składać deklaracji PIT. Ma to miejsce jedynie w przypadku osób prywatnych. W odniesieniu do sprzedaży prywatnej należy także zapłacić podatek od czynności cywilno-prawnych. Jednakże wielkość transakcji musi przekroczyć 1000zł. Jeżeli nie będzie miało to miejsce, wówczas kupujący, jest zwolniony z tego podatku.

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