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Paying tax on eBay purchases

Many countries and jurisdictions around the world apply some type of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added at checkout or charged at the border depends on the order price, the item's location, and your delivery address.

If additional tax is applicable on your eBay purchase, you'll see this indicated on the listing page and the tax amount will be shown on the checkout page, before you pay.

Items delivered to the UK

Value Added Tax (VAT) generally applies to purchases by UK consumers, and prices on eBay.co.uk are shown inclusive of VAT.

Starting 1 January 2021, eBay is required to collect VAT on certain orders delivered to UK addresses:

  • Orders up to £135 sent from outside the UK
  • Orders where the item is located in the UK, but the seller is not a UK seller

You'll see the VAT included in your order total at checkout, and you can view and download a tax invoice from the Order details page in your Purchase history.

On orders over £135 imported to the UK, the recipient may need to pay VAT as part of clearing the parcel through customs.

For more information about buying from overseas sellers, see our article about international purchases and postage.

Items delivered to European Union countries

Value Added Tax (VAT) generally applies to purchases by EU consumers.

If the item is located in the EU, the listing price is VAT-inclusive, where applicable.

If the item is being sent from outside the EU, the recipient may need to pay VAT and customs duty. These may not apply if the order is under €22, but the threshold varies between EU countries.

Starting 1 July 2021, the EUR22 exemption will be removed and eBay will be required to collect VAT on certain orders delivered to EU addresses.

Items delivered overseas

If you're having an order delivered to an address outside of the UK or EU, local consumer tax and/or customs duty may apply. Online marketplaces such as eBay may be responsible for collecting the tax, or the parcel's recipient may need to pay these as part of clearing the parcel through customs.

While we've included basic information for some countries here, it's only intended as a guide and is by no means exhaustive. For more information, please check the local tax and customs regulations.

Items delivered to the US – sales tax

Tax laws vary between states, and sales tax may be required to be collected by the seller, collected by eBay, or paid directly by the buyer. If your delivery address is in one of the US states where either the seller or eBay is required to charge sales tax, the tax will be included in the order total at checkout.

If the item is being sent from outside the US, the recipient may have to pay duty and customs processing fees. However, items under $100 which are gifts will generally be cleared without any additional charges.

Items delivered to Australia or New Zealand – Goods and Services Tax (GST)

eBay is required to collect GST on orders up to AU $1,000 imported into Australia and on orders up to NZ $1,000 imported into New Zealand. You'll see the GST included in your order total at checkout.

If GST was collected, you can view and download a tax invoice from the Order details page in your Purchase history.

GST on purchases valued at over AU $1,000 and NZ $1,000 is generally collected at the Australian or New Zealand border. The recipient may need to pay GST as par of clearing the package through customs.

 

Items delivered to Norway – Value Added Tax on E-commerce (VOEC)

eBay is required to collect Value Added Tax (VAT) on items up to 3000 NOK imported into Norway. If the sale is within this threshold, the VAT is calculated on the order total (including shipping and any additional costs such as insurance). You'll see the VAT included in your order total at checkout.

eBay does not collect VAT on items with a value above 3000 NOK as this is generally collected at the Norwegian border.

 

Refunded purchases

If you paid tax on your purchase through eBay and you get a refund for your order, you'll also get a refund for the proportionate amount of tax. For example, if you receive a full refund, you'll get the entire tax back. If you receive a 50% partial refund, you'll get 50% of the tax back. Any refunds processed outside eBay's systems are not eligible for a tax refund.

If you paid import taxes or duty as part of clearing your parcel through customs but you then returned the item, please contact the customs authority regarding a refund of the charges.

If additional tax is applicable on your eBay purchase, you'll see this indicated on the listing page and the tax amount will be shown on the checkout page, before you pay.

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