Historically, eBay has not charged Value Added Tax (VAT) on its services. However, due to a new European Union Directive, eBay will now begin collecting VAT on all its seller fees, including insertion, feature, final value and subscription fees.

All fees displayed on eBay.co.uk are gross fees, i.e. VAT is included. Click here for more information on eBay fees. Net fees will only be displayed on a seller's account status page.

VAT applies to eBay members who reside, have a permanent address, or are established in the European Union (EU). Under the EU regulations, we will apply the VAT rate applicable in a seller's country of residence, permanent address or establishment.

For example, a resident of UK who registers on eBay with a UK address will always be charged the UK VAT rate*, even if selling on another eBay website inside the EU. And a resident of Portugal who registers on eBay.com (because there is no eBay website in Portugal) will always be charged the Portuguese VAT rate on seller fees incurred by listing on eBay Spain or any other eBay website within the EU.

Sellers who reside, have a permanent address or are established in a non-EU country, such as the United States, are not required to pay EU VAT on fees incurred by listing on eBay websites within the EU.

Learn more about VAT, cross-border selling within the EU, and selling outside the EU. Please also read our VAT FAQ.

Note: This VAT directive only applies to seller fees paid to eBay. Sellers remain responsible for paying the appropriate taxes on their eBay sales and purchases, just as they do for any offline transactions. We encourage all sellers to consult with their tax advisors to make sure they follow all applicable laws.

If you operate a business and all transactions on your eBay account are business-related, you may be qualified to register for a VAT exemption on eBay fees.

Business sellers typically will not be able to reclaim VAT paid on eBay fees from their local VAT authorities. Sellers who use their eBay accounts for business purposes only and want VAT exemption on eBay must first submit their VAT ID numbers to eBay.

If you qualify for VAT-exemption, eBay will invoice you the net price for services (i.e. fees without VAT). With this exemption, you will be responsible for self-assessing any VAT due through your regular VAT returns.

To apply for VAT exemption on eBay, you must obtain a proper VAT Identification Number that can be used for business transactions between your business and businesses in other EU countries. The following questions can help you decide how VAT may impact you and what steps to take.

Are you a registered business seller with a proper VAT ID number?
You can submit your information early and obtain VAT exempt status on eBay before 1 July. Please sign in and the webform will be available.

Are you a registered business seller, but are not sure if you have a proper VAT ID number?
Read more information on VAT ID numbers.

Are you a registered business seller, but have not yet obtained a proper VAT ID number?
Please contact your local tax authority or tax advisor for more information. For UK residents, the following website would be helpful: HM Customs & Excise.

Are you a seller who has not registered as a business, but would like to become VAT exempt?
Each EU country has its own guidelines about who may obtain a VAT ID number. Please contact your local tax authority or tax advisor for more information. You may also find helpful information on the website of HM Customs & Excise.