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Taxes and import charges

When you sell on eBay, you're responsible for complying with all applicable tax laws. If you ship a package internationally, you should inform them about the potential import charges they'll need to pay when they receive their item. The import charges are usually due once the package arrives in the destination country. In certain countries, and in line with local legislation, eBay will collect import taxes from buyers. In these cases, eBay will display the taxes to the buyer at checkout.

Are you a buyer looking for information about tax? Read our article about paying tax on your eBay purchases

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

Charging VAT on eBay sales

If you're based in the United Kingdom or in the European Union (EU), you may have to collect VAT on items you sell on eBay. If you're not sure whether this applies to your sales, visit one the following sites, or seek 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 to the relevant tax authority

eBay is responsible for collecting VAT on certain shipments within the EU and UK. Visit Your VAT obligations in the UK & EU - opens in new window or tab for detailed information about VAT requirements when selling to buyers in the UK and EU.

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 UK, import charges – including taxes and customs fees – may apply for the country you're sending the item to. These charges are determined by the country you're sending the item to, and are usually based on the item's price, postage weight, dimensions and country of origin.

Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. Consignments where eBay does not collect taxes may require buyers to pay additional import fees (e.g. VAT and duties) as part of clearing their parcel through customs, or when they receive their order.

Buyers are responsible for paying import charges. 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 Programme, eBay will inform the buyer about import charges and these will be included in the order total at checkout.

For further information on jurisdictions where eBay collects taxes, please see our Tax policy.

When you sell on eBay, unless otherwise called out by eBay or required by legislation it's up to you to pay VAT on selling fees and to collect and account for applicable taxes on sales you make on eBay.

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