5 min article

Tax policy

When you sell on eBay, you're responsible for complying with all applicable tax laws. Sellers must follow all tax regulations that apply to eBay sales.

Our policy helps provide guidance on tax. As eBay can't give tax advice, sellers should contact their tax advisor or the appropriate tax authority for more information about their tax obligations.

What is the policy?

Sellers are responsible for paying taxes associated with using eBay, in accordance with all applicable laws.

Income tax

Sellers may be required to declare and pay taxes on income earned from eBay sales. If you're selling on eBay as a business, we strongly recommend seeking professional advice about your tax obligations.

 

Tax on eBay fees

When you list and sell items on eBay, we may charge fees. Please see our fees article for more information about our fees.

Depending on where you live Value Added Tax (VAT), Goods and Services Tax (GST), sales tax, or similar consumption tax might apply to your eBay fees, regardless of the eBay website you use for listing or selling your items.

If eBay is required to collect such taxes in your jurisdiction, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees.

Make sure that your account details - opens in new window or tab, including name, legal entity, VAT ID, location you ship from and your registration address are completed and accurate.

 

Tax on items bought and sold on eBay

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

Sellers must not misrepresent their location or the location of their items on eBay and must comply with eBay's Selling practices policy.

Items sold to buyers in the UK or EU

Value Added Tax (VAT) generally applies to purchases by UK and EU consumers. Please speak with a tax professional if you have any questions about your VAT obligations as a buyer or seller.

As a seller:

  • eBay is obliged to collect VAT on goods delivered to customers in the UK and EU in certain situations. For detailed information about the circumstances under which eBay will collect VAT, please see Your VAT obligations in the UK and EU
  • eBay requires that you provide a gross price and separate VAT rate when listing on eBay.co.uk or any European eBay site, so that eBay can determine the net price and correct amount of VAT to collect from consumers
  • If you have previously provided us with your VAT number, we'll automatically display this in your listing. Manage your VAT number - opens in new window or tab
  • For the purposes of collecting VAT on goods, eBay will assume that non-UK and/or non-EU based eBay sellers are acting as taxable persons as defined in UK and EU rules

As a buyer:

  • 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 business
  • There is no longer a VAT exemption for importing small consignments up to £15 into the UK
  • You'll see the VAT included in the order total at checkout, and can view and download a tax invoice from the Order details page in your Purchase history - opens in new window or tab
  • On orders over £135 imported to the UK, the recipient may need to pay VAT as part of clearing the parcel through customs
  • Where eBay is required to collect UK VAT, eBay will collect VAT on all transactions unless the buyer has provided a valid UK VAT ID

eBay is also required to collect VAT on certain orders delivered to EU addresses:

  • Orders up to a value of 150 EUR imported into the EU and sold to consumers (see separate rules for France in next point). There is no longer a VAT exemption when importing small consignments up to 22 EUR into the EU
  • Orders of any value imported into France or Monaco and sold to consumers. Although eBay will collect import VAT, eBay will not collect import duties. Depending on the item or values, buyers may still need to pay import duties to the carriers
  • Orders for goods of any value where the seller is a non-EU business but the goods are already within the EU
  • You'll see the VAT included in the order total at checkout, and can view and download a tax invoice from the Order details page in your Purchase history - opens in new window or tab
  • On orders over 150 EUR imported into the EU, the recipient may need to pay VAT as part of clearing the parcel through customs
  • Where eBay is required to collect VAT, eBay will collect VAT on all transactions except where the buyer has provided a validated EU VAT identification number
 

Items sold to buyers outside the UK or EU

Contact your local tax office for information on paying tax on items exported overseas. Remember that as a seller, you may also have tax obligations in other countries if you are doing business outside of the UK or EU.

  • Australia & New Zealand: eBay is required to collect GST on orders up to AU $1,000 imported into Australia or up to NZ $1,000 imported into New Zealand.

    The GST is added to the order total at checkout, then deducted automatically from the buyer's payment. eBay remits the GST amount to the Australian Taxation Office (ATO) or NZ Inland Revenue Department (IRD).

    Sellers must include eBay's tax details and the customs code on the package.
    • Australia: eBay's ABN # 64 652 016 681 Code: PAID
    • New Zealand: eBay's IRD # 126-101-678 Code: PAID
    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 part of clearing the package through customs.

    Nothing changes if the transaction is between buyers and sellers both located in Australia (or in New Zealand) - your business is still responsible for collecting VAT.
  • Norway: eBay is required to collect Value Added Tax on E-commerce (VOEC) on goods below a value of 3000 NOK imported into Norway. If a sale is within this threshold, the VAT is calculated on the order total (including shipping and any additional costs such as insurance).

    The VOEC is added to the order total at checkout, then deducted automatically from the buyer's payment. eBay remits the tax amount. eBay will collect the tax at checkout from buyers and pass it on in full to the Norwegian authorities.

    Sellers must include eBay's VOEC number on the package and also separately to the carrier so that the carrier can transmit the details of the package electronically to Norwegian customs:
    VOEC no 2024926

    The VOEC on purchases valued at over NOK 3,000 is generally collected at the Norwegian border. The recipient may need to pay this as part of clearing the package through customs.

    Nothing changes if the transaction is between buyers and sellers both located in Norway - your business is still responsible for collecting VAT.

    You can find more information on Norwegian customs declaration requirements - opens in new window or tab
  • Kazakhstan: eBay is required to collect Value Added Tax (VAT) on goods (i.e., goods with an item value up to and including €200) and digital services that are delivered to consumers in Kazakhstan. eBay is obligated to collect VAT on the full value of the transaction if the item location is Kazakhstan or EAEU (Russia, Armenia, Belarus, and Kyrgyzstan) including transportation and insurance costs, as they are considered part of the total purchase. If the item location is outside of Kazakhstan or the EAEU (rest of the world), eBay will collect and remit VAT only on the first €200 of the order, including shipping and insurance. VAT due on the remaining balance will be payable directly by the buyer to the responsible customs authorities. VAT on the transportation and insurance charges is applied at the same rate as the item(s) in the shipment
  • Belarus: eBay is required to collect Value Added Tax (VAT) on goods shipped to delivery addresses in Belarus. This obligation applies to all orders, regardless of value and original item location.
    eBay also collects VAT on digital goods and services provided to private buyers resident in Belarus.
    Any transportation and handling charges to the buyer will be subject to VAT at the same rate as to the item(s) in the shipment
  • Jersey: eBay is required to collect Jersey Goods and Services Tax (GST) on goods imported for delivery to addresses in Jersey. This obligation applies to all goods shipped from outside of Jersey, and any transportation and handling charges to the buyer will be subject to GST at the same rate as to the item(s) in the shipment
  • Other countries: Depending on local tax legislation, eBay may be required to collect sales tax, Value Added Tax (VAT), Goods and Services Tax (GST) or similar tax on eBay purchases. eBay will collect this amount via any means available to us and remit the tax to the relevant authority. If tax was collected by eBay, we may add eBay's tax details to the buyer's delivery address, which you need to include on the parcel. For information about your tax obligations when selling to buyers in all other countries, please contact the appropriate tax authority.
 
 

Please note that eBay will share your information with government authorities if required to do so by law.

Activity on eBay is required to follow this policy, the eBay User Agreement and all applicable laws, as well as respect the rights of third parties. If it doesn’t, eBay may take action consistent with applicable laws and the eBay User Agreement, and may even be legally required to do so. Such actions may include, as an example only: Removing the listing or other content, issuing a warning, restricting activity or account suspension.

Why does eBay have this policy?

This policy helps ensure that government regulations are followed.

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