In order to calculate fees as accurately as possible, eBay uses six net amounts. However, due to different VAT(Value Added Tax) rates within the European Union this may result in rounded amounts.

Example

The six-digit net amounts are used to calculate two-digit invoice amounts. eBay rounds the gross amounts to two digit amounts, i.e. 0.412414 is rounded off to 0.41 and 0.4167 is rounded up to 0.42

Please note: If you are non-VAT exempt, ie: if you have not registered an EU VAT number on eBay, your invoice will show only the “gross” fee amount (ie: fees + VAT) and the VAT will not be split out separately.

In addition, we will not be able to split out the amount of VAT you pay. The only way to receive an invoice net of VAT is to become VAT registered with eBay. Find out more.

Further Help topics:

• VAT: About VAT

• VAT for Sellers Who Reside in the UK and Ireland

• VAT for Sellers Who Reside in Other European Union (EU) Countries

• VAT for Sellers Who Reside Outside the European Union (EU)

• VAT Identification Number

• Information for VAT-Exempt Business Members