This policy was updated on 21 December 2023. Our policy guidelines have not changed, but the information about activity that doesn't follow this policy has been updated for clarity.
Our policy helps provide guidance on tax, but it's up to you to ensure you're compliant. Please contact the appropriate tax authority or speak with a tax professional if you have any questions about your tax obligations.
What is the policy?
Sellers and buyers are responsible for paying taxes associated with using eBay, in accordance with all applicable laws.
Income tax
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.
Tax on eBay 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.
Applying for tax exemption on your eBay fees
If you are carrying on a business and have registered for GST with an Australia Business Number (ABN), then no GST is payable on your eBay fees. You can apply for a tax exemption by confirming you are registered for GST in Australia and providing a valid ABN. If you are registered for GST in New Zealand, or for VAT or similar consumption tax in your jurisdiction, you can apply using your relevant tax registration number.
Apply for tax exemption on eBay fees - opens in new window or tab
Once you've registered for tax exemption, your invoice will show your tax registration number, and be issued net of tax.
If your circumstances later change and you are no longer registered for GST (or similar consumption tax), then tax will be payable on your eBay fees. Please contact customer service to update your exemption.
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 update it by re-entering your tax registration details - 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 Privacy Notice.
Tax on items bought and sold on eBay
Many countries and jurisdictions around the world apply some type 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 order price, the item's location and the buyer's delivery address.
Sellers must not misrepresent the location of their items on eBay and must comply with eBay's Selling practices policy.
Items sold within Australia or New Zealand
GST may be payable for the sale of items located in Australia or New Zealand and sold to buyers with a delivery address in the same country. If you are not sure if this applies to your sales, please contact the Australian Tax Office - opens in new window or tab or NZ Inland Revenue Department - opens in new window or tab and/or seek professional advice about your tax obligations.
As a seller, if you are required to charge GST on your items:
- For listings on eBay.com.au, your prices must include GST, when applicable. You may not add GST to the final value of an item once it has been won or bought
- You are responsible for paying that GST in accordance with the appropriate laws and regulations
Items imported into Australia or New Zealand
eBay is required to collect GST on orders up to AU $1,000 imported into Australia or up to NZ $1,000 imported into New Zealand.
If an item is located outside Australia or New Zealand and the buyer selects an Australian or NZ delivery address, eBay will add GST to the order total at checkout.
Information for buyers
If there is any dispute as to the GST you have paid on an order, you should contact eBay. If you receive a full or partial refund for your purchase, you will also receive a refund for the proportionate amount of GST.
Information for business purchasers
If GST was collected, you can view and download a tax invoice from the Order details page in your Purchase history - opens in new window or tab.
Information for sellers
If GST was collected by eBay, the tax amount will be deducted automatically from the buyer's payment. eBay remits the GST amount to the Australian Taxation Office (ATO) or NZ Inland Revenue Department (IRD).
You'll need to ensure that you include eBay's tax details and the customs code on the package.
- Australia: eBay's ABN # 64 652 016 681 Code: PAID
- New Zealand: eBay's IRD # 126-101-678 Code: PAID
Orders over $1,000
eBay doesn't collect GST on orders over $1,000. This is generally collected at the Australian or NZ border.
Items exported from Australia or New Zealand
The listing price on eBay.com.au must still include GST. Contact the Australian Tax Office - opens in new window or tab or NZ Inland Revenue Department - opens in new window or tab for information about paying GST on items you export overseas.
Remember that as a seller, you may also have tax obligations in other countries if you are doing business outside Australia or New Zealand.
- UK & European Union: If you're selling to buyers located in the EU, read our article on your VAT obligations in the UK & EU
- Other countries: If eBay is obliged to collect sales tax, Goods and Services Tax, Value Added Tax or similar tax in the jurisdiction to which the item is being delivered:
- eBay will collect this amount via any means available to us and remit the tax to the relevant authority
- We may add eBay's tax details to the buyer's delivery address, which you need to include on the parcel
For more information about your tax obligations when selling to buyers in other countries, please contact the appropriate tax authority.
Please note that eBay will share your information with government authorities if required to do so by law.
Activity on eBay is required to follow this policy, the eBay User Agreement and all applicable laws, as well as respect the rights of third parties. If it doesn't, eBay may take action consistent with applicable laws and the eBay User Agreement, and may even be legally required to do so. Such actions may include, as an example only: Removing the listing or other content, issuing a warning, restricting activity or account suspension.
Why does eBay have this policy?
This policy helps ensure that government regulations are followed.
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