Tax policy

You're required by law to declare and pay taxes on income you've earned from your eBay sales. For tax advice about your eBay earnings, we recommend consulting a tax professional and reviewing tax regulations.

Seller fees

Depending on tax legislation where you live, local Value Added Tax (VAT), Goods and Services Tax (GST), or similar consumption tax might apply to your eBay seller fees.

If a tax applies in your country of residence, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees as noted for each jurisdiction where eBay is required to collect such taxes.

Please ensure that your registration details - opens in new window or tab are up to date, so that we know where you are based.

Applying for tax exemption on your eBay fees

If you use your eBay account exclusively for business purposes, you can apply for tax exemption on your eBay fees - opens in new window or tab by providing us with your tax registration number.

If you apply for exemption from tax on your eBay fees, all information related to your request – including personal information and your tax or business registration number – will be transferred to, stored in, and processed in the United States 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 your taxable status from you or government authorities as permitted by law. Such information will be processed in accordance with the terms of the eBay User Agreement and User Privacy Notice.

Buyer fees

We may charge buyers a fee for some eBay services. Depending on the tax legislation of the country where the buyer is located or where an order is being delivered, Goods and Services Tax (GST), sales tax, Value Added Tax (VAT) or similar consumption tax may apply to these fees.

If eBay is required to collect tax on fees, eBay will add the tax as a separate charge at checkout or include the tax in our fees.

Depending on tax legislation where you live and where your buyer lives, Value Added Tax (VAT), Goods and Services Tax (GST) or a similar consumption tax may apply to items you sell on eBay. Whether it's included in the listing price or added at checkout depends on both the item's location and the buyer's delivery address.

You must not misrepresent the location of your items on eBay and you must comply with eBay's Selling practices policy.

Items sold domestically

Consumer tax may be payable on sales within your country. If you are not sure, contact your local tax authority and/or seek professional advice about your tax obligations.

If you are required to charge consumer tax on your items, you are responsible for paying that tax in accordance with the appropriate laws and regulations.

Items sold overseas (imported or exported)

Local consumer tax and/or customs duty may apply to goods imported from overseas, and the parcel's recipient may need to pay these as part of clearing the parcel through customs. These may not apply if the order's under a certain value, but the threshold varies between countries.

Contact your local tax office for information about paying consumer tax on items exported overseas.

Remember that you may also have tax obligations in other countries if you are doing business overseas.

• Australia: Goods and Services Tax (GST) applies to goods imported by consumers into Australia.
  • Orders up to AU $1,000

    From 1 July 2018, if an item is located outside Australia and the buyer selects a shipping address in Australia, eBay will add GST to the order total at checkout. You'll receive payment for the order value (item price + shipping costs) as usual, and eBay remits the GST portion to the Australian Taxation Office (ATO).

    You'll need to ensure that you include eBay's ABN number and the customs code on the package:

    eBay's ABN # 64 652 016 681

    Code: PAID

    Later this year, these details will be included with the buyer's shipping address.

  • Orders over AU $1,000

    We don't collect GST on orders over AU $1,000, as this is generally collected at the Australian border.

• Other countries: For information about your tax obligations when selling to buyers in other countries, please contact the appropriate tax authority.