2 min article

Taxes and import charges

When you sell on eBay, you're responsible for complying with all applicable tax laws. If you're selling to buyers outside the UK, you should inform them about the potential import charges they'll need to pay when they receive their item.

Sellers' tax responsibilities

You are responsible for paying all fees and taxes associated with using eBay as an eBay seller. For more information on eBay's tax policy and your obligations, see our Tax policy and User Agreement.

Your tax-related responsibilities may include:

  • Paying VAT on eBay selling fees
  • Paying VAT on eBay sales
  • Paying income tax on eBay sales
  • Informing overseas buyers about import charges

Paying VAT on eBay sales

If you're based in the European Union, you may have to pay VAT for items you sell on eBay. If you're not sure whether this applies to your sales, visit the HM Revenue and Customs website (or, in other EU countries, your local tax authority), or get professional tax advice.

If you're required to charge VAT on your items, here's what you need to do:

  • When you list items on eBay, include VAT in the price. You may not add VAT to the final price after a buyer has won or bought an item.
  • Pay the VAT.

Visit our Seller Centre - opens in new window or tab to learn more about VAT for international selling.

Paying income tax on eBay sales

By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your responsibilities.

Informing overseas buyers about import charges

When you sell to buyers outside the EU, import fees – including taxes and customs charges – will apply for the country you're sending the item to.

The fees are usually based on the item's price, postage weight, dimensions and country of origin, plus any taxes, duties, and fees from the country you're sending the item to.

Buyers are responsible for paying import fees, usually as part of clearing their parcel through customs, or when they receive their item. If you offer international postage, you can't include these costs in the item's purchase and postage price. Make sure to let international buyers know about this in your listings.

Tip
If your item's being sent using the Global Shipping Program, eBay will inform the buyer about import charges and these will be included in the order total at checkout.

Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. You'll find more details in our Tax policy.

When you sell on eBay, it's up to you to pay VAT on selling fees and pay applicable taxes on eBay sales.

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