Accuracy Check Report

Article: selling-personal-items-france-tax.md Date: 2026-08-05 Status: APPROVED

Summary

• 8 claims checked
• 7 confirmed ✅ directly against PD-7_Second_Hand_Goods_Sales.json (guidance file)
• 1 confirmed ✅ against Légifrance primary text (cash limit — not a PD-7 topic)
• 0 unverifiable ⚠️
• 0 conflicts ❌

Confirmed Claims ✅

1. Used personal items sold for less than originally paid: no declaration required. Matches PD-7 exactly: "No declaration required. No entries needed on any form."
2. Furniture, standard household appliances, and a personal vehicle: exempt regardless of sale price. Matches PD-7 exactly: "Exempt from capital gains tax regardless of sale price. No declaration required."
3. Single item of jewellery, art, antique, or collector's item sold for more than €5,000: declaration required. Matches PD-7 exactly.
4. Form 2048-M-SD, one-month filing deadline, Box 3VZ as year-end fallback with possible late-payment interest. Matches PD-7 exactly, including the specific fallback wording.
5. Flat-rate tax option (Form 2092) as an alternative to the actual-gain calculation for precious objects. Matches PD-7 exactly.
6. Buying to resell at a profit ("flipping") is commercial activity (BIC), requiring a SIRET and Form 2042 C PRO. Matches PD-7 exactly, including the explicit "outside the scope of this guide — seek specialist advice" framing, which the article reflects in its own callout box.
7. Platform reporting threshold: €2,000 total sales AND 30 transactions in the same year, both conditions required. Matches PD-7 exactly, including the "keep receipts for at least three years" guidance for a flagged-but-personal-loss scenario.
8. No cash payment limit between two private individuals; €1,000 cap under Article L112-6 CMF applies only when a professional is involved. Not covered by PD-7 (car cash payments are a separate legal question, not a capital-gains guidance topic) — independently verified against the primary Légifrance text of Article L112-6 during research for this article and the earlier car-sale conversation. Confirmed consistent.

Unverifiable — Needs Manual Check ⚠️

None. Every substantive claim in this article is either directly confirmed against the PD-7 guidance file or independently verified against a primary Légifrance source.

Conflicts — Must Fix Before Publishing ❌

None found.

Recommended Next Step

[x] No conflicts to fix [x] No manual verification outstanding [x] Run Skill 2 (structure and links) — completed in same pass, see links report