Running your business

• New improvements to reduce unpaid items for Buy It Now and Best Offer listings
• Updated requirements for registered business sellers who sell to European buyers
• Update your business seller account to comply with the Digital Services Act

New improvements to reduce unpaid items for Buy It Now
and Best Offer listings

Overview

• Changes to Buy It Now purchases
• Best Offer updates
• FAQ

We know that unpaid items have been a longstanding challenge for many of our sellers, which is why we’ve made improvements to reduce unpaid item incidents for Buy It Now and Best Offer sales. Since the recent launch of these improvements, we've already seen significant increases in successful payments for Best Offer items. Here’s what we’ve done in the past few months to improve the experience:

Changes to Buy It Now purchases

We've increased the price threshold for Buy It Now items that require immediate payment. This update allows you to sell higher-priced Buy It Now items, and ensures that buyers are required to provide a payment method during checkout to secure their item.

Best Offer updates

All buyers are now required to add a payment method when making offers on Best Offer listings. After you accept the offer, we’ll automatically charge the buyer’s chosen payment method so they won’t have to return to eBay to complete their purchase.

These changes are automatically applied to buyer offers, so you don't need to update or make changes to your Best Offer listings. We also plan to launch similar changes for Seller Initiated Offers, buyer counter offers, and auctions to even further improve the experience for sellers.

We're also implementing stricter policies — including account suspension — for users who repeatedly win auctions or make a Best Offer on items but fail to complete the purchase.

Updated requirements for registered business sellers who sell
to European buyers

DAC7

Getting ahead of the DAC7 EU tax directive

Overview

• What is DAC7?
• Will the DAC7 directive impact you?
• What action will we take if you’re impacted?
• Do you need to take any action?
• Things to note
• FAQ

What is DAC7?

The new EU directive DAC7, introduced in January 2023, requires all digital platform operators to report selected personal and transactional data of their users to the relevant tax authorities under certain circumstances.

eBay GmbH is the online service provider for all sellers who reside in the EU. Because eBay GmbH is a company registered in Germany, the DAC7 directive, of the Platform Tax Transparency Act (PStTG), applies to all eBay sellers who reside in the EU.

Will the DAC7 directive impact you?

We’re legally required to send your personal and transactional data to the relevant tax authority if you reside in the EU and meet either of the following criteria in a calendar year:

• The payouts from your eBay sales equal or exceed €2,000 after deducting fees and commissions or taxes, such as postage amounts paid to eBay, VAT collected and remitted by eBay, VAT charged on fees, and amounts deducted by eBay for fees, coupons, canceled or deleted orders, and returns
• You complete 30 or more transactions, i.e. sales on eBay. (Canceled transactions are not included in the calculation)

You can see a full and detailed list of the information we’re required to share with the tax authorities on our Help page.

What action will we take if you’re impacted?

If you meet either of the above criteria, we’ll be required to:

• Collect data from sellers that needs to be reported (unless this information has already been provided to eBay), such as your Taxpayer Identification Number (TIN)
• Validate a seller’s personal information
• Report seller information to the tax authorities and share a copy of the information with the seller

If we report any of your data to the tax authorities for the relevant period, we will provide you with a copy of the information for your review.

Do you need to take any action?

You don’t need to take any action right now. We'll be in touch if you meet the DAC7 criteria and you need to provide your Taxpayer Identification Number (TIN).

Things to note

• Our reports to the tax authorities are made annually in January for the previous year — the first reports will be filed in January 2024
• Neither DAC7 nor PStTG changes your tax obligation
• We recommend that you consult a tax advisor if you have any questions about your tax obligations

Update your business seller account to comply with the Digital
Services Act

A simple way to meet European regulatory requirements

Overview

• Update your business seller account to comply with the Digital Services Act
• What you need to do
• FAQ

Update your business seller account to comply with the Digital Services Act

The Digital Services Act is a regulation established by the European Commission to promote consumer protection. European law requires business sellers using online marketplaces like eBay include their business contact details on listings offered to buyers in the European Union.

Starting in early 2024, if you’re a registered business seller who sells to buyers in the EU, you’ll need to show your business contact details on listings available for purchase in the EU. We know following new or updated regulations can be difficult to track and take time, so we’ve made it easy for you to provide your customized business contact information.

Here’s what you need to do

• Log into your Account Settings on My eBay and navigate to a new page called Public business information
• Your verified business phone number and email will be pre-populated based on what you included when you registered as a business seller. If needed, you can change your pre-populated phone number and email. We recommend you use your business customer service information, if applicable
• If you sell to EU buyers they will be able to find your business contact details on listings available to them

By sharing your business details you’ll earn trust with your EU buyers, and stay on top of the EU regulation before this becomes a requirement in early 2024.