eBay Ireland - Business Centre - Law & Policies that affect you

The following advice is for informational purposes only and is not intended to be legal advice. If you're unclear about the way that any of this information applies to you, please seek advice from an independent tax advisor.

I'm a business. Do I have to be VAT registered?
Do I have to charge VAT on the items I sell?
Do I have to pay VAT on my listing fees?
Do I have to pay other taxes on my eBay profits?

I'm a business. Do I have to be VAT registered?
This depends on a few factors which are specific to your business. Read An Explanation of VAT on the BASIS website to work out whether your business should be registered for VAT.

Do I have to charge VAT on the items I sell?
An Explanation of VAT will also help you to find out whether you need to charge VAT on the items you sell.

Remember that if you're VAT-registered and you've determined that an item you've listed on eBay qualifies for VAT, you must clearly state the amount or percentage of VAT that will be charged in the listing. If you didn't make it clear before the buyer agreed to purchase the item or service that VAT would be charged, it's against eBay rules to charge VAT. Instead, you'll be responsible for paying any VAT owed on the item.

Note: Falsification of information to evade payment of VAT may result in civil fines and criminal prosecution. eBay cooperates with the police and other law enforcement agencies in cases involving potential falsification of information to evade payment of VAT.

Do I have to pay VAT on my listing fees?
Sellers with a valid VAT registration number may apply for an exemption from VAT on their seller fees.

To apply for an exemption you first need to register as a business with eBay. Then, submit your VAT number.

Please note that you can't claim back any VAT you've already paid on your seller fees before you registered your VAT number.

What about other taxes? Do I have to pay Income Tax or Capital Gains Tax on my eBay profits?
The amount and type of tax you should pay on your eBay earnings depends on how much you earn and how you earn it:

You can find information to help you work out your tax obligations in the taxation section of the BASIS website.
We also recommend that you consult an independent tax advisor