As a UK or Irish seller, your contractual partner is eBay Europe S.à r.l, based in Luxembourg. Therefore your eBay.co.uk and eBay.ie selling fees are subject to VAT at the Luxembourg rate of 15%.

If you have registered your VAT number with eBay, you will be invoiced fees net of VAT. If you have not registered a VAT number with eBay, your invoice will show gross fees, which includes the cost of the eBay service and VAT at 15%.

If you have a VAT number, but have not registered it with eBay, you should do so. If you do not register your VAT number with eBay, you will not be able to claim back the VAT you pay on your selling fees. The only way to pay fees net of VAT is to become VAT registered with eBay.

UK Sellers

UK sellers first need to complete the business registration process on eBay.co.uk. If you have already completed Business Registration, you can register your VAT number now.

Irish Sellers

Irish sellers should change their account type before becoming VAT-registered with eBay, and then submit their VAT ID.