About VAT

About VAT

VAT and your eBay fees

Value Added Tax, or VAT, is a tax charged on most supplies of goods or services in the European Union. As eBay is based in the EU (Luxembourg), the fees we charge our European non-business users include VAT at the rate of the country where you, our customer, is based. We do not normally show this separately - it is simply included in the total fee due to us. As required by EU Consumer legislation, this way you always know how much to pay us. If you would like know the rate of VAT of the country where you are based, please follow this Link

Simply look up the column called “Standard Rate” on page 3. If you want to find out how we calculate your fees due to us, please follow this Link.

If you have indicated that you are a business established in an EU country other than Luxembourg, and have provided us with your VAT identification number, we do not need to charge VAT on your fees. Your invoice will show your VAT identification number, and is issued net of VAT. You might be liable to self-assess VAT under your domestic rules. This is also referred to as the reverse charge mechanism. If you want to find out how we calculate your fees due to us, please follow this Link.

Any eBay user based in Luxembourg, regardless whether they are a business or not, will be charged Luxembourg VAT on their eBay fees. 

Please ensure the address that you provided to eBay is correct, especially your country. If your address has changed, please update your contact information.

To find out about eBay’s policies for sellers who may be required to charge VAT on their sales on eBay, please continue in section “Your Sales on eBay” below.

How to register your eBay account as a business account 

If you use your eBay account exclusively for business purposes, you should first complete the business registration process on eBay to qualify for VAT exemption.

Once you have completed the eBay Business Registration, you can register your VAT identification number.

Upon our verification of your business seller information and VAT identification number, eBay will not be required to include VAT in the fees we charge you. Your invoice will show your VAT identification number, and is issued net of VAT. You might be liable to self-assess VAT under your domestic rules. This is also referred to as the reverse charge mechanism.

Reminder

All information, including personal information, related to this request for exemption from VAT, including the VAT Identification Number, will be transferred to, stored in, and processed in the United States and elsewhere in accordance with the terms of the eBay User Agreement and Privacy Policy.

eBay reserves the right to request additional verification regarding your VAT taxable status from you or government authorities as permitted by law. Such information will be processed in accordance with the terms of the eBay User Agreement and Privacy Policy.

Please ensure that your registration details are up to date, so that we know where you are based.

VAT on eBay fees for Business Sellers 

 

VAT on eBay fees for Business Sellers who reside in Germany, the UK & Ireland

 

VAT on eBay fees for Business Sellers who reside in any other European Member State (except Luxembourg)

 

VAT on eBay fees for Sellers who reside in Luxembourg

 

VAT for Sellers who reside outside the European Union

How to find out if you have registered your VAT identification number

You can access your eBay account to find out if you have already registered your VAT ID with us. To do this, go to My eBay > Account > Site preferences > Business seller preferences.
How to make changes to your existing VAT identification number 
If you need to make changes the VAT identification number you have added to your eBay business seller account, please contact customer support, who will remove the old number from your account. Once your existing VAT number has been removed, you can update it by re-registering for VAT-exempt status.

How to make changes to your eBay business seller status

If your circumstances have changed and you no longer qualify as a business, please contact customer support
Alternatively, you can complete the VAT -exemption deletion form. 

Your own sales on eBay 

You may be required to charge VAT on the sales you make on eBay. If you are not sure if this applies to you, please contact your tax advisor, or local tax office. We also have some useful information on our international selling pages.
 
If you are required to charge VAT on your items, you are responsible for paying that VAT to the relevant tax office in accordance with the appropriate laws and regulations.
 
Please remember: eBay is primarily a consumer marketplace. Therefore, VAT registered sellers are not permitted to add VAT to the final item price after a buyer has won the item.
 
As an eBay seller, you must comply with the terms and conditions of your eBay user agreement, as well as any laws and regulations applicable to your transactions. If you don’t, you may be subject to a range of actions, including limits on your buying and selling privileges, or suspension of your account. It is also important to remember that eBay will share your eBay sales information with government authorities if we are required to do so by law.
 
Warning: Falsification of information to evade payment of VAT may result in fines and/or criminal prosecution. eBay cooperates with government authorities in cases involving potential falsification of information to evade payment of VAT.

Extra help

UK sellers can follow this link to HM Revenue and Customs for some initial guidance on UK VAT legislation.
 
Irish sellers may find it useful to consult the Irish Revenue Commissioners website which contains similar information.
 
German sellers can follow this link to some useful material provided by the German tax office in Bavaria.
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