5 min article

Tax policy

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 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

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 seller 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.

Please ensure that your registration address is up to date, so that we know where you are based.

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 the location of their items on eBay and must comply with eBay's Selling practices policy.

In 2021, there will be significant changes to the VAT treatment of imports into the UK and EU, as well as certain shipments within the EU. Changes take effect from 1 January 2021 in the UK, and from 1 July 2021 in the EU.

For more information about the changes, please read our article on your VAT obligations in the UK & EU.

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:

  • From 2021, eBay will require you to provide a gross price and separate VAT rate when listing on eBay.co.uk or another European eBay site, so that eBay can determine the 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
  • Only charge and collect tax you are authorised or required to collect

As a buyer:

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

Starting 1 July 2021, eBay will also be required to collect VAT on certain orders delivered to EU addresses.

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
  • 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.

    Sellers must include eBay's VOEC number on the package:
    VOEC no 2024926
  • 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. This includes, but is not limited to, orders sent to Australia, New Zealand, and Norway. 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 that doesn't follow eBay policy could result in a range of actions including for example: administratively ending or cancelling listings, hiding or demoting all listings from search results, lowering seller rating, buying or selling restrictions, and account suspension. All fees paid or payable in relation to listings or accounts on which we take any action will not be refunded or otherwise credited to your account.

Why does eBay have this policy?

This policy helps ensure that government regulations are followed.

Helpful links:

Tax information - opens in new window or tab

Taxes and import charges

Report tax evasion to HMRC - opens in new window or tab

VAT obligations in the EU

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