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Tax policy

Policy overview

As a condition of using eBay, you agree to comply with all applicable laws, statutes, ordinances, and regulations regarding:

  • The use of eBay's website and services

  • Your listings

  • Your solicitation of offers to purchase

  • The sale of your items

Sellers are responsible for paying all fees and taxes associated with using eBay. Please review the eBay User Agreement for more details regarding your responsibilities as an eBay member.

eBay will share your eBay information with government authorities if we are required to do so by law.

Make sure you follow these guidelines. If you don't, you may be subject to a range of actions. We may limit, restrict, or suspend you from buying, selling, or using site features. Your listings may be removed, displayed lower or not shown in search results, without refunding any or all applicable fees. You may also forfeit special account status and any discounts.

What are the guidelines?

If you are selling on eBay as a business, we strongly recommend seeking professional advice about your tax obligations.

 

 
 
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.
 
 
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 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 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.
 
 
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.

Additional information

For more information about tax rules and your obligations, please contact the appropriate tax authority.

 

There may be legal implications, fees and tax obligations associated with using eBay. Remember that it's your responsibility to understand and comply with relevant laws and regulations, and that you have to pay relevant fees and taxes.

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