eBay is complying with local laws and as of July 2021 has started to collect and remit VAT to the responsible tax authorities
What has changed since 1 July 2021: all goods are now subject to VAT
From 1 July 2021, the EU introduced significant changes to how VAT is collected on imports into the EU, supplies within the EU by non-EU sellers and cross border supplies by EU sellers.
eBay is obliged to collect VAT on goods sold through eBay to EU customers in the following circumstances:
- Goods imported into the EU, with a parcel value of up to EUR 150.
- Goods of any value sold by a non-EU seller and shipped from inventory stored in the EU.
If an order fits either of these criteria, neither sellers nor carriers should collect VAT from buyers in the EU. eBay will collect the VAT from the buyer based on the country of delivery and remit it to the responsible tax authorities.
This ensures that items imported from outside the EU no longer have preferential VAT treatment compared to items purchased from within the EU.
How will VAT be calculated?
Previously, the buyer paid VAT when the goods were imported. Starting from July 1, 2021 eBay will collect the VAT from the buyer based on the country of delivery and remit it to the responsible tax authorities.
How does it affect me as a buyer?
Buyers in the EU don’t need to do anything. All VAT obligations will be automatically applied during the purchase flow.
- You will see final VAT-inclusive pricing at Checkout.
- In cases when eBay is responsible for collecting VAT on orders sent to an EU delivery address, this amount will also be shown separately in the issued invoice.
eBay is obligated to collect VAT on the full value of the transaction including shipping costs, as the shipping costs are considered part of the total purchase. The VAT on the shipping charges is applied at the same rate as to the item(s) in the shipment.
When eBay does not collect VAT
eBay will not collect VAT if:
- Consignment values are above EUR 150. In practice, the recipient pays import VAT to the shipping agent as part of clearing the package through customs.
- The buyer is VAT-registered and provides their valid VAT registration number. In these cases, eBay will not collect VAT and instead the responsibility to account for VAT will switch to the VAT-registered customer.
- Consignments of goods containing excise goods such as alcohol and tobacco are imported into the EU.
If you paid tax on your purchase through eBay and you get a refund for your order, you'll also get a refund for the proportionate amount of tax. For example, if you receive a full refund, you'll get the entire tax back. If you receive a 50% partial refund, you'll get 50% of the tax back. Any refunds processed outside eBay's systems are not eligible for a tax refund.
If you paid import taxes or duty as part of clearing your parcel through customs but you then returned the item, please contact the customs authority regarding a refund of the charges.
To request a VAT refund on a completed order, please login and upload proof of overpayment.Read more about Customs Duty and Taxes
If you ordered an item from outside the EU in June, 2021 or earlier, and the order has not been delivered by July 1, 2021, then this order is subject to VAT, and you will need to pay VAT on your own.
VAT, customs duty and other carrier charges will be applied to orders made before 1 July but imported or delivered on or after this date. We recommend EU buyers to seek out more information from the relevant local postal operators regarding how and where to pay these additional charges, since VAT was not applied automatically.
Below you can find some of the EU post operators’ official sites:
Czech Republic https://
- Greece post https://www.elta.gr/
If you bought an item from outside the EU after July 1, 2021 - VAT was applied automatically, and no action is necessary.
From 1 July 2021, for orders with a value below EUR 150 purchased on eBay from outside the EU, you pay no extra charges upon delivery**. You will see the final price at Checkout – whether your items come from inside or outside the EU. VAT will be included and collected by eBay.
You can view and download a corresponding invoice in your Purchase History.
For orders above EUR 150 you will need to pay VAT and possibly some clearance fees charged by the shipping company on behalf of the relevant customs or tax authorities when goods are imported in the EU.
**Please note that there might be a separate charge from postal operators.