Value Added Tax (VAT)
Value added tax is an indirect tax that is imposed on all goods and services. The legislation of many countries requires VAT to be charged on overseas purchases, including eBay orders. Please check the legal requirements to see if you are VAT-compliant.
VAT import regulations for the EU 🇪🇺
Your buyers may be charged with value added tax if you sell on EU-based international eBay sites or ship orders to EU countries. Check VAT import regulations for the EU to find out if they apply to your business.
VAT import regulations for the UK 🇬🇧
eBay collects and remits VAT for UK imports if their value is below the threshold. If you list on ebay.co.uk or sell items to UK buyers, learn more about your scenarios and actions.
VAT import regulations for Portugal 🇵🇹
eBay has a legal obligation to collect VAT IDs of sellers who fall under the requirements of Portugal’s tax laws. Check VAT import regulations of this country: you may have to register for VAT ID if you want to ship orders to Portuguese buyers.
VAT import regulations for Norway 🇳🇴
If you ship orders to residents of Norway, read more about VAT regulations of this country and the VOEC scheme of simplified registration. You may need to take actions to ensure correct customs clearance.
VAT on eBay fees in Bosnia and Herzegovina 🇧🇦
If you are a Bosnian resident, your seller fees are subject to VAT. It is collected by eBay and remitted to the tax authorities of this country. Learn more about VAT on eBay fees in Bosnia and Herzegovina.
VAT on eBay fees in Egypt 🇪🇬
eBay is legally obliged to collect VAT on fees paid by Egypt-based sellers. If your registered address is in this country, learn more about VAT on eBay fees in Egypt and actions you may have to take.
VAT on eBay fees in Kazakhstan 🇰🇿
The tax regulations of Kazakhstan impose VAT on eBay seller fees. If you live in this country, read more about Kazakh VAT on eBay fees and how eBay collects them.
VAT on eBay fees in Nigeria 🇳🇬
The tax legislation of Nigeria requires that eBay collects VAT on seller fees paid by residents of this country. Learn more about Nigerian VAT on eBay fees and where to find it in Seller Hub.
Mexican tax regulations for eBay sellers 🇲🇽
If you are an eBay seller with registered address in Mexico, the tax legislation of this country applies to your business. eBay collects and remits two e-commerce taxes, as well as VAT on seller fees.
Frequently asked questions
What is Value Added Tax (VAT)?
Value added tax (VAT) is an indirect tax levied on the sale of goods and provision of services. In some countries, it is called Goods and Services Tax (GST). In many cases, eBay collects VAT at the checkout and remits it to the tax authorities, but sometimes this tax is collected at the customs. The end consumers ultimately bear the burden of VAT.
Learn more about VAT rates and requirements in different countries
Why should I pay VAT on eBay fees?
The tax legislation of some countries imposes VAT on eBay seller fees. In this case, VAT is included in your seller invoice and can be found in Seller Hub.
Do I have to register as a VAT taxpayer?
It depends on the regulations of the country you ship your orders to. Usually, there are three key factors that are taken into account: the country you’re based in, the location of your inventory, and your volume of sales. We recommend to study the legal requirements and speak to a tax advisor.
Do I need to inform my buyers about import charges?
Yes. Buyers have to pay import fees, usually as part of customs clearance or when they receive their item. Sellers who offer international shipping can’t include these costs in the item price and shipping cost. Provide this information in your listings to keep your buyers aware of VAT charges.
I sell digital products to EU residents. Do I have to pay VAT?
Yes. eBay collects VAT for Digital Delivered Goods (DDG) sold to EU buyers regardless of the seller’s location. DDG include downloaded software, electronic books, streamed content, digital content, digital games, and NFTs.