EU VAT sounds like a nightmare for eBay sellers, but for many cross-border sales eBay already does the hard part. Since the EU's e-commerce VAT package took effect in July 2021, marketplaces like eBay collect VAT on low-value imports themselves. This guide explains who has to deal with VAT and when. It's a general overview, not tax advice — rules depend on where you're established and how you sell, so confirm your situation with a tax adviser.
Fees verified against eBay's official fee pages on 13 October 2026. Checked daily for changes (fee change tracker).
Selling from outside the EU: parcels up to €150
When you sell to an EU consumer and ship from outside the EU in a consignment worth €150 or less, eBay is treated as the supplier for VAT purposes. eBay charges the buyer the VAT of their country at checkout and pays it through the Import One-Stop Shop (IOSS). The parcel travels with eBay's IOSS number, so the buyer doesn't pay import VAT again on delivery.
For these eBay sales you don't need your own IOSS registration. What you do need is accurate customs paperwork — eBay provides the IOSS details for the shipment.
Selling from outside the EU: parcels over €150
Above €150, IOSS doesn't apply. Import VAT and any customs duty are charged when the parcel enters the EU, normally paid by the buyer to the carrier before delivery. Say so clearly in your listing — buyers who aren't expecting the bill are more likely to refuse the parcel or open a case.
Selling from inside the EU
- Private sellers selling their own used belongings generally aren't liable for VAT on those sales.
- Business sellers charge VAT according to their own country's rules. Once your total cross-border sales of goods to consumers in other EU countries exceed €10,000 a year, you charge VAT at the rate of the buyer's country instead.
- Rather than registering in every country, you can declare that foreign VAT through the One-Stop Shop (OSS) in your home country, filed quarterly.
- Small businesses below their country's VAT registration threshold have different rules — check with your local tax office.
VAT on eBay's own fees
Separate from VAT on your sales, eBay's fees themselves can carry VAT. On European eBay sites, private-seller fees are shown including VAT and business-seller fees excluding VAT — so a business seller's actual cost depends on whether they can reclaim it. Our calculators label which applies on each country page.
And the UK?
The UK runs a similar system outside the EU: eBay collects 20% VAT on goods sent to UK consumers from overseas in consignments of £135 or less. UK-based sellers handle VAT on domestic sales themselves if they're VAT-registered.
Reporting: DAC7
Under the EU's DAC7 rules, eBay reports sellers with 30 or more sales or more than €2,000 in a year to the tax authorities, and will ask for your tax ID once you get close. Reporting isn't a VAT bill — but it means tax authorities can see your sales.
Quick checklist
- Shipping into the EU from outside, under €150? eBay collects the VAT — complete customs forms correctly.
- Over €150? Tell buyers import VAT and duty may be due on delivery.
- EU business over €10,000 in cross-border consumer sales? Charge the buyer's VAT rate and consider OSS.
- Reselling for profit? Talk to an accountant about registration in your country.
VAT aside, eBay's own fees for each country — including international and regulatory fees — are in the country calculators.
Frequently asked questions
Do I need an IOSS number to sell on eBay to EU buyers?
Not for eBay sales of consignments up to €150 shipped from outside the EU — eBay collects and pays the VAT under its own IOSS registration.
Does eBay's regulatory operating fee include VAT?
No, they're separate. The regulatory operating fee is one of eBay's fees; VAT applies to your sales and, depending on your status, to eBay's fees.
Is this tax advice?
No — it's a general overview. VAT obligations depend on your circumstances, so check with a tax adviser.