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Tax policy

Policy overview

As a condition of using eBay, you agree to comply with all applicable laws, statutes, ordinances, and regulations regarding:

  • The use of eBay's website and services

  • Your listings

  • Your solicitation of offers to purchase

  • The sale of your items

Sellers are responsible for paying all fees and taxes associated with using eBay. Please review the eBay User Agreement for more details regarding your responsibilities as an eBay member.

eBay will share your eBay information with government authorities if we are required to do so by law.

Make sure you follow these guidelines. If you don't, you may be subject to a range of actions. We may limit, restrict, or suspend you from buying, selling, or using site features. Your listings may be removed, displayed lower or not shown in search results, without refunding any or all applicable fees. You may also forfeit special account status and any discounts.

What are the guidelines?

If you are selling on eBay as a business, we strongly recommend seeking professional advice about your tax obligations.

You're required by law to declare and pay taxes on income you've earned from your eBay sales. For tax advice about your eBay earnings, we recommend consulting a tax professional and reviewing tax regulations.
Value Added Tax (VAT) is payable on your eBay fees if you reside or have your primary place of business in the European Union. Regardless of the eBay website you use for listing or selling your items, if your registration details show that you are based in the European Union, eBay will include VAT in your seller fees.
If you aren't in the EU but a Goods and Services Tax (GST), Value Added Tax (VAT) or similar consumption tax applies in your country of residence, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees as noted for each jurisdiction where eBay is required to collect such taxes.
Please ensure that your registration details are up to date, so that we know where you are based.
Applying for VAT exemption on your eBay fees
If you use your eBay account exclusively for business purposes, you can apply for VAT exemption on your eBay fees by providing us with your tax registration number.
  • Once you've registered for VAT exemption, your invoice will show your VAT number, and be issued net of VAT.

  • If, after registering for VAT exemption, your circumstances have changed and you no longer qualify as a business, please contact customer service.

  • If you need to make changes to the tax registration number you have added to your eBay account, please contact customer service, who will remove the old number from your account. Once your existing tax number has been removed, you can update it by re-entering your tax registration details.

If you apply for exemption from VAT on your eBay fees, all information related to your request – including personal information and your tax or business registration number – will be transferred to, stored in, and processed in the United States and elsewhere in accordance with the terms of the eBay User Agreement and User Privacy Notice.
eBay reserves the right to request additional verification regarding your VAT taxable status from you or government authorities as permitted by law. Such information will be processed in accordance with the terms of the eBay User Agreement and User Privacy Notice.
Depending on tax legislation where you live and where your buyer lives, Value Added Tax (VAT), Goods and Services Tax (GST) or a similar consumption tax may apply to items you sell on eBay. Whether it's included in the listing price or added at checkout depends on both the item's location and the buyer's delivery address.
You must not misrepresent the location of your items on eBay and you must comply with eBay's Selling practices policy.
Items sold within the European Union
Remember that most eBay customers are consumers. When selling to EU consumers, you are required to include VAT in your listing price.
If you have previously provided us with a UK VAT number, we'll automatically display this on your listings. Please visit our Manage VAT numbers page to check and manage your VAT numbers.

Allowed

  • You may charge tax you are authorised or required to collect.

Not Allowed

  • You may not collect tax if you are not authorised to do so.

  • You may not collect tax beyond what is legally authorised or required.


Items sold overseas (imported or exported)
Local consumer tax and/or customs duty may apply to goods imported from overseas, and the parcel's recipient may need to pay these as part of clearing the parcel through customs. These may not apply if the order's under a certain value, but the threshold varies between countries.
Contact your local tax office for information about paying sales tax on items exported overseas.
Remember that you may also have tax obligations in other countries if you are doing business overseas.
  • Australia: Goods and Services Tax (GST) applies to goods imported by consumers into Australia.

    • Orders up to AU $1,000

      From 1 July 2018, if an item is located outside Australia and the buyer selects a shipping address in Australia, eBay will add GST to the order total at checkout. You'll receive payment for the order value (item price + shipping costs) as usual, and eBay remits the GST portion to the Australian Taxation Office (ATO).

      You'll need to ensure that you include eBay's ABN number and the customs code on the package:

      eBay's ABN # 64 652 016 681

      Code: PAID

      Later this year, these details will be included with the buyer's shipping address.

    • Orders over AU $1,000

      We don't collect GST on orders over AU $1,000, as this is generally collected at the Australian border.

  • Other countries: For information about your tax obligations when selling to buyers in other countries, please contact the appropriate tax authority.

Additional information

For more information about tax rules and your obligations, please contact the appropriate tax authority.

There may be legal implications, fees and tax obligations associated with using eBay. Remember that it's your responsibility to understand and comply with relevant laws and regulations, and that you have to pay relevant fees and taxes.

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