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Taxes Value Added Tax A Value Added Tax (VAT) is imposed by most countries in Europe for consumer expenditures for services and goods. A VAT is usually collected when: The supplier (seller) is considered a taxable person; and The supplier of goods is from a VAT country; and The supplier meets volume VAT threshold requirements Rates vary by country, but most countries classify goods to be taxable at a specified rate or a zero tax rate, or exempt (no tax is applicable). Note: Secondhand goods, works of art, antiques, and collector’s items may have rules in which VAT is only assessed on the amount by which the selling price of the item exceeds the price the seller originally paid for the item. Procedures for VAT Collection Trading within a VAT country A taxable person must collect VAT fees and report collecting activity to the country’s taxing authority. Importing into a VAT country The tax is usually paid by the importer. Some exceptions may occur if two countries have an export agreement. Exporting from a VAT country When goods are exported from a VAT country, though VAT still applies, the transaction will often incur a zero tax rate. Some exceptions may occur if two countries have an export agreement. Refunds If you are buying goods for your business, you can obtain a refund for those taxes by registering for the VAT as a taxable person. More Information on taxes: United Kingdom United Kingdom - VAT Guide		Buy Smart Search the World Currency Time and Dates    Close the Deal Payment Options Insurance and Escrow Postage Customs Taxes
Please note, this information is given by way of general reference only and should not be used as a substitute for formal legal advice. No responsibility will be accepted by eBay Inc. for any inaccuracy, omission or statement that proves to be misleading. If you are in need of legal advice, you should seek the assistance of professional counsel.

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