VAT is a value-added tax on services, including services provided by eBay. VAT is required by European law effective July 1, 2003. VAT applies to persons who reside, have a permanent address, or are established in the European Union.
The VAT tax is added to the "net" price of the provided eBay service, that is, the basic price of the service. The total price for the services (net + VAT) is known as the "gross" price or amount.
As an EU-based seller, your contractual partner is eBay Europe, S.à r.l., based in Luxembourg. You are therefore required to pay VAT at the Luxembourg rate of 15% on your eBay selling fees.
If you are a seller based outside the EU, different rules apply. Find out more.
How to register for VAT exemption
If you operate a business and have received a VAT Identification Number from your tax authorities, you may be qualified to register for a VAT exemption on eBay fees.
If you have a valid VAT Identification Number and use your eBay account exclusively for business, you should first complete the business registration process on eBay.
Once you have already completed Business Registration, you can register your VAT Identification Number. If you don't register your VAT Identification Number with eBay, you won't be able to claim back the VAT you pay on your seller fees. The only way to pay fees net of VAT is to register your VAT Identification Number with eBay.
Note: Please ensure the address that you provided to eBay is correct, especially your country. If your address has changed, please update your contact information.
For more details, see Information for
VAT-exempt business members.
How to update your VAT number
If you need to update your VAT number with eBay, you first need to contact customer support to get the old number removed from your account. Once your existing VAT number has been removed, you can update it by re-registering for VAT-exempt status.
What to do if your account no longer qualifies for VAT-exempt status
If you no longer qualify for a VAT exemption, please fill out the VAT-exemption deletion form.
Warning: Falsification of information to evade payment of VAT may result in fines and/or criminal prosecution. eBay cooperates with government authorities in cases involving potential falsification of information to evade payment of VAT.
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