VAT in the EU is a tax on consumer spending. It is collected by VAT-registered traders on their sales within the EU territory, and passed on to the national tax authorities via VAT return filings. Most EU countries allow you to register for VAT online, through the local tax authority’s website.
In practice, the following three situations will normally trigger mandatory VAT registration:
Read more about VAT thresholds in individual EU countries - opens in new window or tab.
It is mandatory that you display your VAT number on the eBay site in connection with your listings. This can be done by updating your business seller information page. This is also explained in our Seller Center - opens in new window or tab.
Failure to meet your VAT obligations is a serious criminal offence. If you do not appear to be meeting your VAT obligations on EU sites, your account may be blocked from selling and your active listings removed. You will need to update your account with a valid VAT number and contact us before we can remove any selling restriction.