For residents of the UK, eBay is legally required to report both your sales transactions and certain personal or business information to His Majesty’s Revenue and Customs (HMRC). eBay will report this information should you meet either of the following thresholds within the calendar year:
- Your total sales on eBay is equal to or more than £1,740 after deducting fees and commissions or taxes
- You complete 30 or more sales transactions on eBay (cancelled transactions are not included in the calculation)
Your total sales for the year are calculated based on the full amount received for your sales transactions excluding:
- Shipping amounts paid to eBay
- VAT collected and remitted by eBay
- VAT charged on fees
- Amounts deducted by eBay for fees, coupons, cancelled or deleted orders
- Returns
Important
Please be aware that UK digital sales reporting requirements do not change your tax and reporting obligations. Per HMRC - opens in new window or tab, “If you are just selling some unwanted items that have been laying around your home, such as the contents of a loft or garage, it is unlikely that you will have to pay tax.” You remain responsible for determining whether your eBay sales are subject to tax and complying with all relevant reporting obligations that may arise from your activities on eBay. We recommend you review this HMRC guide - opens in new window or tab, reach out to HMRC or consult a tax advisor if you have any questions about your tax obligations. Learn more about our Tax policy.
Reporting to HMRC
Starting January 2025, eBay will begin annually reporting to HMRC. Each January we will report for the previous year and provide a copy of the reported data for your review. Should you meet either of the thresholds described above, the following information will be shared with HMRC:
| Individual sellers (including sole traders) | Registered companies and partnerships |
|---|---|
| Full name | Business or legal name |
| Primary address | Primary address |
| National Insurance (NI) Number |
|
| VAT identification number, where applicable | VAT identification number, where applicable |
Total number of transactions and total amount paid or credited to the seller during each quarter of the calendar year, excluding*:
* Consequently, the amount eBay reports may differ from the total amount of payments you actually received from eBay. |
Total number of transactions and total amount paid or credited to the seller during each quarter of the calendar year, excluding*:
* Consequently, the amount eBay reports may differ from the total amount of payments you actually received from eBay. |
| Total of fees, commissions or taxes withheld or charged by the platform during each quarter of the calendar year | Total of fees, commissions or taxes withheld or charged by the platform during each quarter of the calendar year |
| Number of the bank account to which sales proceeds were paid or credited | Number of the bank account to which sales proceeds were paid or credited |
Data protection
We protect your personal data through leading edge technical and organisational security measures to minimise risks associated with data loss, misuse, unauthorised access and unauthorised disclosure and alteration. To this end we use firewalls and data encryption, for example, as well as physical access restrictions for our data centres and authorisation controls for data access. We also recommend you enable 2-step verification on your eBay account. We’ll give you ongoing visibility into any information we collect and the ability to easily update your preferences at any time. You can find further information on our data security in our User Privacy Notice.
Providing your tax identification information
Under the UK digital sales reporting legislation, eBay is required to collect and report your tax identification information to HMRC. If your tax identification information is not yet stored in your eBay account and you've met either of the thresholds, you will see a banner in your seller dashboard and receive an email asking you to provide the respective information.
The table below illustrates the specific tax identification information needed, including the format and guidance on where to find it:
| Individuals and Sole Proprietors | Registered companies, Limited Partnership and Limited Liability Partnership | General partnerships | |
|---|---|---|---|
| Tax identifier | National Insurance (NI) number | Company Registration number (CRN) | Unique Taxpayer Reference (UTR) |
| Format | XX999999X Two prefix letters, six digits and ending in one suffix letter. |
A CRN consists of 8 numbers or 2 letters followed by 6 figures. The exact combination depends on the company structure and where it is incorporated. Limited companies incorporated in England & Wales are always assigned 8-number CRNs |
9999999999 (10 digits) |
| Where can I find it |
|
|
|
| How do I apply for one? | For more details, please visit the Apply for a National Insurance number - opens in new window or tab page on gov.uk | Company registration numbers are assigned automatically when businesses incorporate. | For more details, please visit the Self Assessment: register a partnership for Self Assessment (SA400) - opens in new window or tab page on gov.uk |
Tip
If you are required to do so but don't provide the requisite information, your account may be subject to payout holds or selling blocks.
What sellers should know
As a UK resident, when you sell over £1,740 or surpass 30 sales transactions within a calendar year, eBay is obliged to report certain personal or business information to HMRC in accordance with the UK digital sales reporting legislation. eBay will notify you when you have crossed these thresholds. When prompted to do so, please provide eBay the requested tax identification information specific to you as a business or individual. Starting January 2025, the prior year's information will be annually reported to HMRC each January and a copy of the reported data will be provided to you.
UK digital sales reporting requirements do not change your existing tax obligations or create new tax obligations for you. These thresholds only relate to whether eBay is required to report your data. This doesn’t change your tax obligations or necessarily mean that you must pay taxes on the amounts reported; per HMRC - opens in new window or tab, “If you are just selling some unwanted items that have been laying around your home, such as the contents of a loft or garage, it is unlikely that you will have to pay tax.” Whether or which taxes are due because of your sales on eBay depends on your total sales activity, which is not limited to eBay.
Whether you are trading privately or commercially does not depend on reaching the values specified by the UK digital sales reporting legislation. The question of whether you are acting commercially or whether tax obligations result from your sales activity depends on your sales activity as a whole. If you are unsure if your selling activity on eBay qualifies as private or commercial or if you have further questions regarding your tax obligations, please review this HMRC guide - opens in new window or tab, reach out to HMRC or consult a tax advisor.