Sellers' tax responsibilities
As an eBay seller, you are responsible for paying all fees and taxes associated with your use of eBay. For more information on eBay's tax policy and your obligations, see our Tax policy and User Agreement.
Your tax-related responsibilities may include:
- Paying VAT on eBay sales
- Paying income tax on eBay sales
- Informing overseas buyers about import charges
Paying VAT on eBay sales
If you're based in the Philippines, you may have to pay VAT for items you sell on eBay. If you're not sure whether this applies to your sales, contact the Bureau of Internal Revenue - opens in new window or tab and/or get professional tax advice.
Paying income tax on eBay sales
By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your personal responsibilities.
Informing overseas buyers about import charges
When you sell internationally, import charges – including taxes and customs fees – may apply for the country you're sending the item to. These charges are determined by the country you're sending the item to, and are usually based on the item's price, postage weight, dimensions and country of origin.
Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. Consignments where eBay does not collect taxes may require buyers to pay additional import fees (e.g. VAT and duties) in order to clear their parcel through customs, or when they receive their order.
Buyers are responsible for paying import charges. If you offer international postage, you should not include import charges in the item's postage price unless you offer a Delivered Duty Paid (DDP) postage service. If you do offer a DDP service, all import charges payable to clear the goods into your buyer's country should be included. Make sure your listings clearly set out your shipping policies so buyers know what to expect.
For further information on jurisdictions where eBay collects taxes, please see our Tax policy.