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Tax policy

Sellers must follow all tax regulations that apply to eBay sales.

Our policy helps provide guidance on tax. As eBay can't give tax advice, sellers should contact the appropriate tax authority for more information about their tax obligations.

What is the policy?

Sellers are responsible for paying taxes associated with using eBay, in accordance with all applicable laws.

Income tax

Sellers are required by law to declare and pay taxes on income earned from their eBay sales.

Tax on eBay fees

  • Depending on the seller's location, Value Added Tax (VAT), Goods and Services Tax (GST), or similar consumption tax may apply to eBay selling fees.
  • Sellers with a tax registration number, who use eBay exclusively for business, may apply for tax exemption on their eBay selling fees - opens in new window or tab
    • All information related to requests for tax exemption, including personal information and tax or business registration numbers, will be transferred to, stored in, and processed in the US and elsewhere in accordance with the terms of the eBay User Agreement and User Privacy Notice
    • eBay reserves the right to request additional verification regarding a seller's taxable status from either the seller or from government authorities, as permitted by law. Such information will be processed in accordance with the terms of the User Agreement and User Privacy Notice

Sales tax on items sold on eBay

  • The seller's registration address must be up to date, and must not misrepresent where their items are located
  • Tax may be added on the listing price or at checkout, depending on the item location and the buyer's shipping address
  • Sellers should only charge tax in states where they are authorized to do so, and should only collect the legally authorized amount
    • Sellers in the US can specify each state in which they're required to charge sales tax by setting up a tax table
      • Sellers must provide eBay with copies of permits or equivalent documentation for each state in which they're authorized to collect sales tax
  • Listings must not include sales tax information in the item title, image or description
  • Depending on the buyer and seller's location, VAT, Goods and Services Tax (GST), or similar consumption tax may apply to items sold on eBay
    • Local Consumer tax and/or Customs duty may apply to items sold internationally. Sellers should contact their local tax office for information on paying tax on items exported overseas
  • Based on applicable tax laws, eBay will calculate, collect, and remit sales tax on behalf of sellers for items shipped to customers in certain states. For a complete list of states please see our Taxes and import charges page.
  • In particular, pursuant to the requirements under Assembly Bill 147 - opens in new window or tab (AB 147) obligating eBay to collect California sales and use taxes and for those purposes only, buyers and sellers that are subject to California sales or use taxes agree to commercial terms as defined under California Commercial Code Section 2401(2)(b) - opens in new window or tab and that order acceptance and the place of sale for sales and use tax purposes is considered to occur at eBay's location in San Jose, California.
  • Once eBay starts to collect tax in the required states, no action is required on your part, and there will be no charges or fees for eBay automatically calculating, collecting, and remitting sales tax. The collection process will apply to all sales with delivery in the required states whether the seller is located in or outside of the United States. Sellers offering delivery in the U.S are not able to opt out of selling items into the required states or to opt out of eBay automatically collecting sales tax.
  • European Union: Value Added Tax (VAT) may apply to items sold to buyers in the European Union
  • Australia: Goods and Services Tax (GST) applies to goods imported by consumers into Australia
    • Orders up to AU $1,000: If a buyer in Australia purchases an item from outside Australia, eBay will add GST to the order total at checkout. The seller will receive their usual payment for the order value (item price plus shipping costs), and eBay will remit the GST value to the Australian Taxation Office (ATO). Sellers must include the following ABN and customs code on the package:
      eBay's ABN #64 652 016 681 Code: PAID
    • Orders over AU $1,000: eBay does not collect GST on orders over AU $1,000 as this is generally collected at the Australian border
  • New Zealand: Goods and Services Tax (GST) applies to goods imported by consumers into New Zealand
    • Orders up to NZ $1,000: From 1 December 2019, if a buyer in New Zealand purchases an item from outside New Zealand, eBay will add GST to the order total at checkout. The seller will receive their usual payment for the order value (item price plus shipping costs), and eBay will remit the GST value to the NZ Inland Revenue Department (IRD). Sellers must include the following tax details and customs code on the package:
      eBay's IRD #126-101-678 Code: PAID
    • Orders over NZ $1,000: eBay does not collect GST on orders over NZ $1,000 as this is generally collected at the New Zealand border
  • Norway: Value Added Tax on E-commerce (VOEC) applies to goods below a value of 3000 NOK that are imported into Norway
    • Orders up to 3000 NOK: From 1 April 2020, when a buyer in Norway purchases an item below a value of 3000 NOK from outside Norway, eBay will add Value Added Tax (VAT) to the order total at checkout. The seller will receive their usual payment for the order value (item price plus shipping costs), and eBay will remit the VAT value to the Norwegian Tax Administration. Sellers must include eBay´s VOEC number on the package:
      VOEC no 2024926
    • Orders over 3000 NOK: eBay does not collect VAT on items with a value above 3000 NOK as this is generally collected at the Norwegian border
  • Other countries: For information about tax obligations when selling to buyers in all other countries, please contact the appropriate tax authority

Please note that eBay will share your information with government authorities if required to do so by law.

Activity that doesn't follow eBay policy could result in a range of actions including for example: administratively ending or canceling listings, hiding or demoting all listings from search results, lowering seller rating, buying or selling restrictions, and account suspension. All fees paid or payable in relation to listings or accounts on which we take any action will not be refunded or otherwise credited to your account.

 

Why does eBay have this policy?

This policy helps ensure that government regulations are followed.

 

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