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.
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.
- If eBay is required to collect such taxes in your jurisdiction, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees.
- Please ensure that your registration address is up to date, so that we know where you are based.
- 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
- 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
- All information related to your taxable status (including personal information and tax or business registration numbers) will be processed in accordance with eBay's User Privacy Notice
Tax on items bought and sold on eBay
Many countries and jurisdictions around the world apply some sort of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added to the buyer's order total or charged at the border depends on the item's location, the buyer's shipping address and the order price.
Sellers must not misrepresent the location of their items on eBay and must comply with eBay's Selling practices policy.
Items sold to buyers located in the United States
- 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
- Sellers should only charge tax in states where they are authorized to do so, and should only collect the legally authorized amount
- Listings must not include sales tax information in the item title, image or description
- 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.
Items sold to buyers outside the United States
Contact your local tax office for information on paying tax on items exported overseas. Remember that as a seller, you may also have tax obligations in other countries if you are doing business outside of the United States.
- UK & European Union: If you're selling to buyers located in the UK or EU, read our article on Your VAT obligations in the UK & EU
- Australia & New Zealand: eBay is required to collect GST on orders up to AU $1,000 imported into Australia or up to NZ $1,000 imported into New Zealand
The GST is added to the order total at checkout, then deducted automatically from the buyer's payment. eBay remits the GST amount to the Australian Taxation Office (ATO) or NZ Inland Revenue Department (IRD).
Sellers must include eBay's tax details and the customs code on the package.
- Australia: eBay's ABN #64 652 016 681 Code: PAID
- New Zealand: eBay's IRD #126-101-678 Code: PAID
- eBay does not collect GST on orders over $1,000. This is generally collected at the Australian or New Zealand border
- Norway: eBay is required to collect Value Added Tax on E-commerce (VOEC) on goods below a value of 3000 NOK imported into Norway. If a sale is within this threshold, the VAT is calculated on the order total (including shipping and any additional costs such as insurance).
The VOEC is added to the order total at checkout, then deducted automatically from the buyer's payment. eBay remits the tax amount
Sellers must include eBay's VOEC number on the package:
VOEC no 2024926
- eBay does not collect VAT on items with a value above 3000 NOK. This is generally collected at the Norwegian border
- Other countries: Depending on local tax legislation, eBay may be required to collect sales tax, Value Added Tax (VAT), Goods and Services Tax (GST) or similar tax on eBay purchases. This includes, but is not limited to, orders sent to Australia, New Zealand, and Norway. eBay will collect this amount via any means available to us and remit the tax to the relevant authority. If tax was collected by eBay, we may add eBay's tax details to the buyer's delivery address, which you need to include on the parcel. For information about your tax obligations when selling to buyers in 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.