Tax policy

Sellers may be required to declare and pay taxes on income earned from eBay sales. If you're selling on eBay as a business, we strongly recommend seeking professional advice about your tax obligations.

Seller fees

• Depending on where you live, Goods and Services Tax (GST), sales tax, Value Added Tax (VAT) or similar consumption tax may apply to your eBay seller fees, regardless of the eBay website you use for listing or selling your items.
  • If eBay is required to collect such taxes in your jurisdiction, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees.
  • Please ensure that your registration address - opens in new window or tab is up to date, so that we know where you are based.
• If you use your eBay account exclusively for business purposes, you may apply for tax exemption on their eBay selling fees - opens in new window or tab
  • by providing us with your tax registration number. (In Singapore, this will be your Goods and Services Tax Registration Number.)
  • Once you've registered for tax exemption, your invoice will show your tax registration number, and be issued net of tax.
  • If, after registering for tax exemption, your circumstances have changed and you no longer qualify as a business, please contact customer service.
  • If you need to make changes to the tax registration number you have added to your eBay account, please contact customer service, who will remove the old number from your account. You can then add and remove your tax identification numbers (GST/QST/PST/VAT IDs) - opens in new window or tab.
• eBay reserves the right to request additional verification regarding your taxable status from you or government authorities as permitted by law. All information related to your taxable status (including personal information and your tax or business registration number) will be processed in accordance with eBay's User Agreement and User Privacy Notice.

Buyer fees

We may charge buyers a fee for some eBay services. Depending on the tax legislation of the country where the buyer is located or where an order is being delivered, Goods and Services Tax (GST), sales tax, Value Added Tax (VAT) or similar consumption tax may apply to these fees.

If eBay is required to collect tax on fees, eBay will add the tax as a separate charge at checkout or include the tax in our fees.

Many countries and jurisdictions around the world apply some sort of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added to the buyer's order total or charged at the border depends on the item purchased, the item's location, the buyer's delivery address and the order price.

Sellers must not misrepresent the location of their items on eBay and must comply with eBay's Selling practices policy.