Tax Information
Understand tax obligations that may affect you in the US and EU.
Overview
If you sell to buyers in certain states in the US or in the European Union (EU), your transactions will be subject to applicable sales taxes and/or Value-Added Tax.
Internet Sales Tax in the US
If you sell to buyers in the US, some states may require you to collect applicable Internet Sales Tax on your transactions. In such cases, eBay calculates, collects, and remits Internet Sales Tax for orders shipped to customers on your behalf. After we collect state Internet Sales Tax, you do not need to take any action. There are no extra charges or fees for this service. Learn more about Internet Sales Tax on our Help pages.
Value-Added Tax in the EU
If you sell to buyers in the EU, you may be required to charge and remit Value-Added Tax. Value-Added Tax is similar to a sales tax. Generally speaking, it's a tax on a business's gross receipts from the sale of goods and services. For example, any eBay seller making sales to UK buyers and fulfilling those orders from UK-based inventory is likely obligated to register for, charge and remit Value-Added Tax in the UK. Speak with a tax advisor to better understand how Value-Added Tax applies to your eBay business in the EU and other countries outside the US.
Do I need to register for Value-Added Tax in the EU?
eBay wants sellers to be successful and legally protected, wherever you do business. Registering for Value-Added Tax in the EU may help you do both those things.
Whether you need to register for Value-Added Tax in an EU member state depends on the way you conduct your business.
The key factors that determine if you have an obligation to register for Value-Added Tax are
- Your business's country of establishment.
- The location of your inventory.
- Your level of sales.
It's each seller's responsibility to ensure they are Value-Added Tax-compliant. eBay has partnered with international consulting firm KPMG to offer Value-Added Tax consultation and education at zero cost to our sellers.
Have your Value-Added Tax questions answered in less than 24 hours. Email KPMG or call them at (718) 887-9738.
Next steps
Complete the following steps to ensure you are Value-Added Tax-compliant and to avoid potential selling restrictions
- Register with the local tax authority in each country where you've determined you have a Value-Added Tax obligation.
- For example in the UK, register with HM Revenue & Customs (HMRC), the UK's tax authority.
- Provide eBay with your Value-Added Tax ID number, and we'll automatically add it to all your eligible new listings.
Value-Added Tax resources
Email KPMG or call them at (718) 887-9738 for a no-cost Value-Added Tax consultation
HMRC Value-Added Tax guidance for overseas, online retailers
