VAT is a value-added tax on services, including services provided by eBay. VAT is required by European law effective July 1, 2003. VAT applies to persons who reside, have a permanent address, or are established in the European Union.
The VAT is added to the "net" price of the provided eBay service, that is, the basic price of the service. The total price for the services (net + VAT) is known as the "gross" price or amount.
As an EU-based seller, your contractual partner is eBay Europe, S.à r.l., based in Luxembourg. You are therefore required to pay VAT at the Luxembourg rate of 15% on your eBay selling fees.
If you are a seller based outside the EU, different rules apply. Find out more.
How to register for VAT exemption
If you operate a business and have received a VAT Identification Number from your tax authorities, you may be qualified to register for a VAT exemption on eBay fees.
You can register your VAT number with eBay by following these 2 easy steps:
After completing step 1, submit your VAT number to eBay.
If you don't register your VAT Identification Number with eBay, you won't be able to claim back the VAT you pay on your seller fees. The only way to pay fees net of VAT is to register your VAT Identification Number with eBay.
Note: Please ensure the address that you provided to eBay is correct, especially your country. If your address has changed, please update your contact information.
For more details, see
Information for VAT-exempt business members.
If you no longer qualify for a VAT exemption, please fill out the VAT-exemption deletion form.
Warning: Falsification of information to evade payment of VAT may result in fines and/or criminal prosecution. eBay cooperates with government authorities in cases involving potential falsification of information to evade payment of VAT.
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