If you already have an eBay account, you can use that account to sell internationally. You don’t need to create separate accounts on the various country-specific eBay sites to sell to those countries.

If you don’t have an eBay account, you can create one on the eBay site of your choice. However, we recommend registering on the eBay site of the country where you and your business are located. If your country doesn’t have its own eBay site, we suggest choosing the one nearest to you.

Once you’ve chosen the site where you’d like to register, you’ll need to sign up as a business on eBay. From the eBay home page, click Register. Next, from the Get started with eBay page, click Start a business account. During the eBay registration process, you’ll need to use your company details exactly as they appear on your company’s registration documents. To complete your eBay registration, you’ll need to follow all the required steps.

Buyers can choose from a variety of payment methods to purchase items on eBay. When buyers purchase your items, eBay consolidates their payments in your eBay account. You can choose how you’d like to receive the proceeds from your sales by going to your account settings and choosing your preferred payout method. We’ll use that method to transfer the funds to your bank account in the currency corresponding to the address you used to register your business.

• UK-based sellers receive payouts in British Pounds (GBP)
• Sellers based in Switzerland can choose to receive payouts in Euros (EUR) or Swiss Francs (CHF)
• EU-based sellers receive payouts in Euros (EUR)

eBay charges fees for the services it provides to sellers who use our marketplace. When you register a payment method, you decide how you’d like eBay to collect the fees you’ll incur as a seller. All sellers on eBay need to have an automatic payment method on file in their account.

Sellers pay a monthly subscription fee to benefit from the specific features that come with having an eBay shop or store. Certain subscriptions include international listings.

To choose the right subscription for your activity, we suggest you compare the shop and store packages offered on the eBay site where you registered your account and where your activity is located. Once you determine your selling needs and your estimated volume, you can choose the plan that will best suit your activity.

While shop and store subscriptions can vary by country, most sites offer Feature and Anchor shop or store subscriptions that include a number for listings on most of eBay’s international sites. For more information, please visit the shop and store subscription pages for your country of registration and the location of your activity:

Regardless of where you conduct business, you need to ensure you comply with the laws and regulations in each market where you sell. This is a very complex topic, and each business will be impacted differently.

Unless otherwise indicated, sellers are responsible for paying all taxes associated with their use of eBay in accordance with all applicable laws. You can learn more about our Tax policy which covers Income tax, Tax on eBay fees and Tax on items bought and sold on eBay on this page.

To help you get started, we’ve provided an overview of important laws, regulations, and policies that may apply to your business. To be sure you have all the relevant information you need, we suggest you seek legal advice and consult with a tax advisor.

Value Added Tax (VAT)

VAT is a transaction tax charged on goods and services sold to buyers within the UK or the EU. If you are a VAT-registered seller, you collect VAT from your buyer at the time of purchase and then pay it to your appropriate tax authority periodically by means of a VAT return.

If you sell goods in the UK, or in any EU country, you may be required to register for Value Added Tax (VAT) and collect VAT on your sales. If you are not VAT-registered should not collect VAT from your buyers.

Since each country has different rules and regulations, we recommend consulting with a local tax advisor if you have questions or concerns about your obligations.

Information for EU Sellers

Sellers based in the EU who ship goods within the EU and to Northern Ireland

• If your annual cross-border sales within the EU exceed €10,000, you have two options:
  • Register for VAT in each country to which you ship goods
  • Register and declare VAT using the OSS (One Stop Shop) scheme
• This €10,000 threshold is not limited to your eBay sales. It includes all cross-border shipments across all your sales channels. However, domestic sales within your own country are not included.
• Sellers in Germany: If you’ve registered for OSS, you should indicate this in your eBay account by ticking the appropriate box. You also need to make sure you always provide the correct VAT rate in your listings

Sellers based in the EU who ship from the EU to Great Britain (England, Scotland, and Wales)

• With the exception of Northern Ireland, Great Britain is not part of the EU. This means that goods shipped to England, Scotland, or Wales are considered exports for EU VAT purposes, so EU VAT does not apply. However, import VAT rules for Great Britain do apply.
• If you’re planning to send goods to Great Britain, you should keep the following in mind:
  • Your OSS registration and the €10,000 threshold don’t include exports to Great Britain (England, Scotland, or Wales)
  • As of January 1, 2021, eBay collects and remits VAT for all cross-border shipments from the EU to addresses in England, Scotland, or Wales when your goods are stored in warehouses in the UK, regardless of consignment value. Otherwise, eBay collects and remits VAT for cross-border shipments from the EU to addresses in England, Scotland, or Wales when the consignment value is under £135.
    • Always ensure the prices in your listings include the appropriate VAT
    • When eBay collects VAT on a transaction, you receive the net amount
  • Buyers need to pay import VAT directly to Her Majesty’s Revenue and Customs (HMRC) for goods received in Great Britain that shipped from the EU with a consignment value of over £135. When this is the case, eBay removes the VAT included in the price to ensure buyers pay VAT on just the net price of the item.

Sellers based in the EU who ship from the EU to Northern Ireland

• Even following Brexit, Northern Ireland is still part of the EU when it comes to the movement of goods. This means that shipments to addresses in Northern Ireland should be considered just like shipments to other EU addresses.
  • The €10,000 threshold does include deliveries to Northern Ireland. If you exceed the €10,000 threshold, you will need to account for VAT at UK rates on your shipments to Northern Ireland.
  • Your OSS registration can be used to declare VAT on shipments to Northern Ireland

Sellers based in the EU who ship from the EU to countries outside of the EU (excluding the UK)

• Goods shipped to addresses outside the EU are considered exports for EU VAT purposes. So, EU VAT doesn’t apply.
• Buyers are still responsible for paying any import taxes and duties except in countries where eBay is required to collect local taxes.

Information for UK Sellers

Sellers based in the UK who ship to addresses within Great Britain and Northern Ireland

• If you are a UK-based seller who sells more than £85,000 to UK buyers (across all marketplaces, not just on eBay), you may be required to register for VAT.
• If you are registered for VAT in the UK, you need to provide eBay with your VAT details, and you need to ensure your listings always include the correct VAT rate.

Sellers based in the UK who ship from Great Britain (England, Scotland, and Wales) to the EU

• As the UK is no longer part of the EU, goods shipped from England, Scotland, or Wales to the EU are considered as exports for EU VAT purposes. So, UK VAT does not apply. However, EU import VAT rules do apply.
• If you’re planning to ship goods from Great Britain to the EU, you should keep the following in mind:
  • As of July 1, 2021, when the delivery address is an EU address, eBay marketplaces collect and remit EU VAT on goods with a consignment value of up to €150.
  • If the goods sold are already in the EU, but you’re not an EU-based seller, then eBay collects VAT from buyers regardless of the value of the goods.
  • If the goods are shipped to an address in France, eBay always collects French VAT regardless of the value.
• Always ensure the prices in your listings include the appropriate VAT
• When eBay collects VAT on a transaction, you receive the net amount
• Buyers need to pay import VAT directly to their local customs authority for goods shipped from Great Britain to the EU with a consignment value of over €150. When this is the case, eBay removes the VAT included in the seller’s price to ensure buyers paying VAT on just the net price of the item.
• When eBay collects VAT for your shipments, always provide your carrier with eBay’s IOSS number by declaring it electronically. If you use eBay’s Global Shipping Program (GSP), you don’t need to take any additional action.

When is eBay responsible for collecting VAT on goods shipped to buyers in the UK and the EU?

In certain cases, eBay collects VAT on goods shipped to buyers in the UK or the EU. If these rules apply, sellers don’t need to collect VAT from buyers because eBay handles it for them. eBay collects VAT on goods sold to buyers when:

• the buyer is a consumer, not a business
• the value of the goods shipped to an EU address and imported into the EU is under €150 or the seller is not based in the EU
• the value of the goods shipped to a UK address and imported into the UK is under £135 or the seller is not based in the UK.

Remember that, for VAT purposes, goods shipped between the EU and Northern Ireland aren’t considered imports or exports.

When is eBay responsible for tax on goods shipped to buyers in other countries, such as VAT, GST or IST?

eBay collects Value Added Tax (VAT), Goods and Services Tax (GST), Sales Tax (IST) or the equivalent on certain goods shipped to buyers in Australia, Canada, New Zealand, Norway and certain states in the United States in accordance with applicable local laws. If you need more information, please see this page.

Additional tax-related information

EU Commission Help Pages on VAT

UK HMRC Information on VAT

Your VAT obligation in EU and UK

VAT regulations in Germany

Get personalized advice on how to comply with VAT regulations

eBay has teamed up with specialty tax-related service providers Avalara, eClear, and Taxdoo. eBay sellers who need help preparing their VAT returns and filings can take advantage of exclusive discounts when they choose them. These service providers offer sellers 3 packages (Light, Full, and Extra) which feature different services designed to assist sellers and simplify complying with their VAT obligations and VAT reporting. They also offer personalized support - especially for intra-EU sales and imports into the UK / EU. Consult their websites to get all the details about what they offer:

Avalara

eClear

Taxdoo

Extended Producer Responsibility (EPR)

Business sellers, who sell certain types of products to buyers located in several European countries, must comply with Extended Producer Responsibility (EPR) regulations and contribute to the waste management of their products and packaging in those markets. Beginning in 2022, if you sell to buyers in France and/or Germany, eBay will be legally required to confirm that you comply with EPR regulations.

How to comply

• To get you started, here’s a list of what you generally need to do to comply.
• You must register with the appropriate government agency and/or Producer Responsibility Organization (PRO) to obtain the required registration numbers for your product categories. You only need to register once. When you’ve received your registration numbers, you need to send them to eBay as proof of compliance.
• If you use eBay’s Global Shipping Program (GSP) to ship to Germany, you ’re required to register with LUCID in accordance with the German Packaging Act. If you’re affected by this requirement, eBay will contact you about the action you need to take.
• You must periodically declare your sales of products in the categories covered by EPR to the authorities and/or to the PRO(s).
• You’ll need to pay waste management fees to the appropriate PRO(s) who determine the fees based on product category (ex. EEE), device type (ex. refrigerator, television, mobile phone), product attributes (ex. packaging material, furniture materials), weight and/or quantity of units sold.

Please keep in mind that EPR regulations vary from country to country. We encourage you to consult the specific EPR-related websites of the countries where you do business to see what they require:

The German Packaging Act for business sellers

Extended Producer Responsibility for business sellers listing on eBay.fr

Consumer Protection Law and Information Obligations

EU consumer protection law requires business sellers who sell items over the internet to consumers to provide certain information about their businesses to their customers. This includes contact information and any additional details that may be necessary to complete a transaction prior to the conclusion of the contract. To learn more about how to display compliance information in your listings, please see here.

CE Compliance

The letters “CE” that appear on commercial products indicate that the manufacturer or importer has declared that the goods comply with European health, safety, and environmental protection standards. As a seller, make sure that the items you sell to European countries have the “CE” marking. Learn more here. For information on how to verify the safety of your products, please see here.

The information presented above is not exhaustive and does not constitute legal advice. Please consult a legal and/or tax advisor to fully understand your obligations.