Laws and regulations dealing with VAT on sales transactions are complicated. These laws and regulations address, for example, whether a seller's business should be registered for VAT, whether a seller is required to charge VAT on sold items, and, if so, how much VAT should be charged on those items.

As eBay is primarily a consumer marketplace, from February 20th 2008, users will no longer be permitted to add VAT to the final item price after the item has been won. 

If VAT is legally due, the seller bears the responsibility of paying that VAT to the appropriate authorities according to any applicable laws and regulations.  If there is any question as to the seller's VAT responsibilities, the seller should consult an independent tax advisor and/or local tax authority.

Advice for UK Sellers

Sellers in the UK may find it useful to consult the HM Customs and Excise website, which addresses certain aspects of VAT and VAT registration.

Advice for Irish Sellers

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