Changes to VAT import regulations for the EU in 2021
Changes to eBay/eBay’s responsibilities
eBay will collect and remit VAT based on the seller location, consignment value and the item location for sales into the EU:
Seller location | Consignment value | Item location | eBay will collect & remit VAT based on delivery country in the EU |
Inside EU |
Up to €150 |
Outside EU |
Yes |
Inside EU |
Above €150 | Outside EU |
No |
Outside EU |
Up to €150 |
Outside EU |
Yes |
Outside EU |
Above €150 | Outside EU |
No |
Outside EU |
Any value | Inside EU* |
Yes |
Inside EU* |
Any value | Inside EU* |
No |
*delivery address is same EU country or in another EU country
What sellers have to do
- eBay asks that all sellers provide a gross price and separate VAT rate on their listings, so that eBay can determine the correct amount of VAT to collect from consumers based on their location.
- Separate from eBay obligations, EU sellers with an annual turnover of more than €10,000 for their complete intra-EU cross-border supplies will have to charge the VAT of the EU country of delivery.
- Cross-border trade sellers should assess the impact on their business and prepare for the changes.
- We will keep you informed with updates on this topic.
Additional changes
- The current VAT exemption for imports of goods in a small consignment of a value of up to €22 into the EU will be abolished.
- The current distance selling thresholds for intra-EU cross-border supplies will be abolished.
Please contact your tax adviser for questions on your VAT obligations.
You can find more information on VAT for e-commerce, here.