You can only list an item for Digital Delivery from ebay.com so first, sign in there.
Go to 'Sell'
Choose the category you want your item to be listed in.
The next section is titled 'Help buyers find your item with a great title' next to this on the yellow bar is Add or remove options
If you click this, you get a pop-up which simply says 'Digital Item' then has a check box underneath and says
'List a digital item that will be delivered electronically' Check the box and Save
Underneath Title and Subtitle is Digital Item with a List as a digital file option
click on this and you will then get a box titled 'File type, system specifications, or other requirements for using this item' for you to fill in
Under the PayPal box is the section 'Select a delivery method for your digital file'
put the link for downloading here, or how the digital item will be delivered ie. e-mail
One good thing about listing items on ebay.com is that you can start the price for multiple listings at lower than 99p