Facts on UK VAT

VAT, or Value Added Tax, is levied on the sale of goods and services in the UK. It is a type of ‘consumption tax’ because it is charged on items that people buy.

UK VAT Requirements

As a Cross Border Trade (CBT) seller, you must register for a UK VAT ID if you fall under any of the criteria below:

Your items are forward deployed in the UK OR,
Your sales to UK buyers exceed 70K GBP in a calendar year OR,
You ship from another EU country into UK exceeding 70K GBP sales in a calendar year.

In order to comply with the VAT policy, you must:

Display a valid UK VAT ID in the “Business Seller Information” in My eBay.
Display your company name or an individual’s name in “Business Seller Information”
Your company’s name or individual’s name displayed must match the VAT ID owner found on the EU VIES website.

You may register for VAT online, through the UK HMRC (HM Revenue and Customs) website. Visit Gov.uk for additional VAT guidance.

UK VAT Enforcement on eBay

IMPORTANT: Failure to meet your VAT obligations is a serious criminal offence. If you do not appear to be meeting your VAT obligations on any eBay EU sites, your account may be blocked from selling and your active listings removed.

For selling restrictions to be removed, you will need to update your account with a valid VAT number and provide us with a valid Business License or personal ID & UK VAT Certificate.

UK VAT Enforcement by HMRC (HM Revenue and Customs):

If your eBay selling account has been flagged by HMRC for failing to meet VAT obligations:

1. You have 2 weeks to resolve the issues highlighted by HMRC.

2. Your UK site listings will be removed and blocked from selling to UK buyers.

Your selling restrictions will only be removed when eBay receives a Withdrawal Notice from HMRC.