As a general rule, sellers who reside in a non-EU country, such as Australia or the United States, and who have no permanent address or establishment in the European Union, are not required to pay Value-Added Tax (VAT) in the European Union.

For this reason, eBay does not charge such sellers VAT as part of their selling fees in relation to listings on EU eBay sites. These sellers pay net fees (i.e. the fees advertised on the EU eBay site with VAT deducted).

Please note: The stated fees on the Main Fees Pages on eBay.co.uk and eBay.ie include VAT at the Luxembourg rate of 15%. Find out why.