Charging VAT for items you sell

Should you charge VAT on eBay items?

As a business, you can find out whether you should charge VAT on the goods that you sell by visiting the HM Revenue and Customs website in the UK or Irish Revenue Commissioners in Ireland. You may also find Business Link's Duty and VAT liability calculation tool useful for working out your tax liability when selling internationally.

Include VAT in your selling price

As eBay is primarily a consumer marketplace, you can't add VAT to the final item price after the item has been won. Please state the item price including VAT in your listing. 

For more information about what you can and can't charge on top of your sale price, see our selling practices policy.

Specify VAT in your listing

Under the Electronic Commerce (EC Directive) Regulations 2002, if you're VAT-registered and you've determined that an item you've listed on eBay qualifies for VAT, you must clearly state the amount or percentage of VAT that will be charged in the listing. 

If you didn't make it clear before the buyer agreed to purchase the item or service that VAT would be charged, it's against eBay rules to charge VAT. Instead, you'll be responsible for paying any VAT owed on the item.

Paying your VAT

If VAT is legally due, you're responsible for paying that VAT to the appropriate authorities according to any applicable laws and regulations. Contact an independent tax advisor and/or local tax authority if you have any questions.

Note: Falsifying information to evade payment of VAT may result in civil fines and criminal prosecution. eBay cooperates with the police and other law enforcement agencies in cases of potential VAT evasion.