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| Home > Sell > Changes to eBay's structure in the EU |
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We would like to inform you of some important changes to eBay's EU structure. We have set up a new entity in the European Union, based in Luxembourg, called eBay Europe, S.à r.l. This entity will become the new contractual partner for all our EU members. This change will come into effect on March 1st, 2007. |
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| What will this change mean for me? | ||||||||
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| What this means for you depends on whether or not you have a valid VAT number issued to you by an EU government (most probably the Irish Revenue Commissioners in your case) and whether or not you have registered for VAT-exempt status on an eBay site in the EU (most probably eBay.ie in your case). |
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| I do not have an EU VAT number | ||||||||
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| In most cases, this means that The Irish Revenue Commissioners have not issued you with an Irish VAT number. Issuance of Irish VAT numbers is subject to rules set out by the Irish Revenue Commissioners. You can check your eligibility for a VAT number on their website. Should you be eligible for a VAT number, you can apply for one directly with the Irish Revenue Commissioners. If you do not have a VAT number, eBay will continue billing you for "gross" selling fees (i.e. including VAT). Gross fees will not be changing as a result of the change to our EU structure. Therefore, the eBay.ie selling fees you pay will not change as a result. However, please note that we are making some fee adjustments at the same time. Your invoice will no longer specify the amount of VAT you pay. Your invoice will state the total amount due (fees + VAT). This total will include VAT at the Luxembourg rate of 15%, where applicable. Please note that we will no longer be able to supply information as to how much VAT you have been charged. As the circumstances of each business vary greatly, sellers who have questions about how this change will impact their individual circumstances should consult their tax advisor. |
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| I have an EU VAT number and I have registered for VAT-exempt status on an EU eBay site | ||||||||
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| In most cases this means that the Irish Revenue Commissioners have issued you with a valid VAT number and you have registered it on eBay.ie. This means that you will continue being billed by eBay for your selling fees “net” of VAT, but at the Luxembourg rate of 15%. Gross fees (i.e. including VAT) charged by eBay will not change as a result of the change to our EU structure. Net fees will however be impacted. Please also note that we are making some fee adjustments at the same time. |
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| I have an EU VAT number but I have not registered for VAT-exempt status on an EU eBay site | ||||||||
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| In most cases this means that the Irish Revenue Commissioners have issued you with a valid VAT number but you have not registered for VAT-exempt status on eBay.ie. If eBay.ie has not been informed of your VAT status we will continue treating you as a non-VAT registered seller, and continue invoicing you for your eBay.ie selling fees on a VAT-included basis. Gross fees (i.e. including VAT) charged by eBay will not change as a result of the change to our EU structure. However, please note that we are making some fee adjustments at the same time. Your invoice will no longer specify the amount of VAT you pay. Your invoice will state the total amount due (fees + VAT). This total will include VAT at the Luxembourg rate of 15%, where applicable. Please note that we will no longer be able to supply information as to how much VAT you have been charged. Some sellers, who have a valid VAT number but have not registered for VAT-exempt status on eBay, have been claiming VAT back directly from Irish Revenue Commissioners. Please note that as a result of this change, such sellers will no longer be able to do this. To be invoiced for eBay.ie selling fees net of VAT, all sellers will need to register for VAT-exempt status on eBay.ie (or another eBay EU site if applicable). In order to register for VAT-exempt status on eBay.ie, you must be registered as a business seller. Unfortunately the current eBay.ie site does not allow for online business seller registration or registration for VAT-exempt status by users. However, we have dedicated customer support representatives who can register your business account and/or VAT-exempt status over the phone. In order to contact our representatives, please fill out this short webform, and someone will contact you within the next week. |
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