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VAT: About VAT

Value Added Tax, or VAT, is a tax charged on most supplies of goods or services in the European Union. As eBay is based in the EU (Luxembourg), the fees we charge our European users who have not registered a valid VAT identification number with their eBay business seller account include Luxembourg VAT at 15%. We do not normally show this separately - it's simply included in the total fee due to us. As required by EU Consumer legislation, this way you always know how much to pay us. If you want to find out how we calculate your fees due to us, please follow this Link.

If you have indicated that you are a business established in an EU country other than Luxembourg, and have provided us with your VAT identification number, we do not need to charge VAT on your fees. Your invoice will show your VAT identification number, and is issued net of VAT. You might be liable to self-assess VAT under your domestic rules. This is also referred to as the reverse charge mechanism. If you want to find out how we calculate your fees due to us, please follow this Link.

Any eBay user based in Luxembourg, regardless whether they are a business or not, will be charged Luxembourg VAT on their eBay fees.

Please ensure the address that you provided to eBay is correct, especially your country. If your address has changed, please update your contact information.

To find out about eBay’s policies for sellers who may be required to charge VAT on their sales on eBay, please continue in section “Your Sales on eBay” below.

How to register your eBay account as a business account

If you use your eBay account exclusively for business purposes, you should first complete the business registration process on eBay to qualify for VAT exemption.

Once you have completed the eBay Business Registration, you can register your VAT identification number.

For more details, see information for VAT -exempt business members.

Upon our verification of your business seller information and VAT identification number, eBay will not be required to include VAT in the fees we charge you. Your invoice will show your VAT identification number, and is issued net of VAT. You might be liable to self-assess VAT under your domestic rules. This is also referred to as the reverse charge mechanism.

Reminder

All information, including personal information, related to this request for exemption from VAT, including the VAT Identification 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 Privacy Policy.

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 Privacy Policy.

Please ensure that your registration details are up to date, so that we know where you are based.

VAT on eBay fees for Business Sellers who have registered a VAT identification number on their eBay account

If you have indicated that you are a business, and have registered you VAT identification number on your eBay account, your fees will be invoiced net of VAT. If you have a VAT number, but have not registered it with eBay, you should do so now: Register your VAT ID now.

Your VAT identification number is the best evidence that you are a business, and no alternative evidence will be required from you. If you are not sure whether you have already provided us with your VAT number, you can access your eBay account and find out.

Not all businesses need to be registered for VAT. However, if you are not currently VAT registered you should monitor your business turnover. If you have any questions regarding whether you should be registered for VAT we recommend that you discuss this with your tax advisor.

VAT on eBay fees for Sellers who reside in Luxembourg

Any eBay user based in Luxembourg, regardless whether they are a business or not, will be charged Luxembourg VAT on their eBay fees.

VAT for Sellers who reside outside the European Union

If you reside outside of the European Union, and list your items on one of our European sites, you must ensure you are compliant with any tax consequences as a result of your international selling activities. For more information on this, please follow this link to our VAT pages on the International Selling Centre.

As a non-European resident seller, you will not be charged European VAT on your eBay fees. For further information, please refer to your eBay user agreement.

How to find out if you have registered your VAT identification number

You can access your eBay account to find out if you have already registered your VAT ID with us. To do this, go to my eBay > Account > Site preferences > Business seller preferences.

How to make changes to your existing VAT identification number

If you need to make changes the VAT identification number you have added to your eBay business seller account, please contact customer service, who will remove the old number rom your account. Once your existing VAT number has been removed, you can update it by re-registering for VAT-exempt status.

How to make changes to your eBay business seller status

If your circumstances have changed and you no longer qualify as a business, please contact customer service.

Alternatively, you can complete the VAT -exemption deletion form.

Your own sales on eBay

You may be required to charge VAT on the sales you make on eBay. If you are not sure if this applies to you, please contact your tax advisor, or local tax office. We also have some useful information on our international selling pages.

If you are required to charge VAT on your items, you are responsible for paying that VAT to the relevant tax office in accordance with the appropriate laws and regulations.

Please remember: eBay is primarily a consumer marketplace. Therefore, VAT registered sellers are not permitted to add VAT to the final item price after a buyer has won the item.

As an eBay seller, you must comply with the terms and conditions of your eBay user agreement, as well as any laws and regulations applicable to your transactions. If you don’t, you may be subject to a range of actions, including limits on your buying and selling privileges, or suspension of your account. It is also important to remember that eBay will share your eBay sales information with government authorities if we are required to do so by law.

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.

Further Reading

UK sellers can follow this Link to HM Revenue and Customs for some initial guidance on the UK VAT legislation.

Irish sellers may find it useful to consult the Irish Revenue Commissioners website which contains similar infrotmation.

German sellers can follow this Link to some useful material provided by the German tax office in Bavaria.

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