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Tax policy

Tax policy overview

As a condition of using eBay, you agree to comply with all applicable laws, statutes, ordinances and regulations regarding:

  • The use of eBay's website and services

  • Your listings

  • Your solicitation of offers to purchase

  • The sale of your items

Sellers are responsible for paying all fees and taxes associated with using eBay. Please review the eBay User Agreement for more details regarding your responsibilities as an eBay member.

eBay will share your eBay information with government authorities if we are required to do so by law.

Make sure you follow these guidelines. If you don’t, you may be subject to a range of actions, including limits of your buying and selling privileges and suspension of your account.

What are the guidelines?

If you are selling on eBay as a business, we strongly recommend seeking professional advice about your tax obligations.

You're required by law to declare and pay taxes on income you've earned from your eBay sales. For tax advice about your eBay earnings, we recommend consulting a tax professional and reviewing tax regulations.

Taxes on eBay fees

If a Goods and Services Tax (GST), Value Added Tax (VAT) or similar consumption tax applies in your country of residence, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees as noted for each jurisdiction where eBay is required to collect such taxes.

Please ensure that your registration details are accurate, so that your address is up to date.

If you reside or have your primary place of business in Canada, Canadian Goods and Services Tax (GST) is payable on your eBay fees regardless of the eBay website you use for listing or selling your items. Harmonized Sales Tax (HST) or Quebec Sales Tax (QST) may also apply, depending on the province where you are located. eBay will include GST/HST/QST in your eBay seller fees and provide an invoice showing the amount of tax paid.

Applying for tax exemption on your eBay fees

If you use your eBay account exclusively for business purposes, you can apply for tax exemption on your eBay fees by providing us with your 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 details you have added to your eBay account, please contact customer service, who will remove the old number from your account. Once your existing tax registration number has been removed, you can update it by re-entering your GST details.

If you apply for exemption from tax on your eBay fees, all information related to your request–including personal information and your tax or business registration number–will be transferred to, stored in, and processed in the United States and elsewhere in accordance with the terms of the eBay User Agreement and User Privacy Notice.

eBay reserves the right to request additional verification regarding your taxable status from you or government authorities as permitted by law. Such information will be processed in accordance with the terms of the eBay User Agreement and User Privacy Notice.

Taxes on items sold on eBay

Taxes may be payable for the sales you make on eBay either in Canada or in other countries where you may be doing business. If you are not sure if this applies to you, please contact the Canadian Revenue Agency, Revenu Quebec, or the taxing authority where you are doing business. We also suggest that you seek professional advice about your tax obligations.

If you are required to charge GST/HST/QST on your items:

  • For listings on eBay.ca, you must set up the tax table with the rate you wish to charge

  • You are responsible for paying any applicable taxes in accordance with the appropriate laws and regulations.

European Union

If you're selling to buyers located in the EU, read our article on your VAT obligations in the EU.

Australia

Goods and Services Tax (GST) applies to goods imported by consumers into Australia.

  • Orders up to AU $1,000

    • From July 1, 2018, if an item is located outside Australia and the buyer selects a shipping address in Australia, eBay will add GST to the order total at checkout. You'll receive payment for the order value (item price + shipping costs) as usual, and eBay remits the GST portion to the Australian Taxation Office (ATO).

      You'll need to ensure that you include eBay's ABN number and the customs code on the package:

      eBay's ABN Number: 64 652 016 681

      Code: PAID

      Later in 2018, this information will be included with the buyer's shipping address.

    • Orders over AU $1,000

      • We don't collect GST on orders over AU $1,000, as this is generally collected at the Australian border.

Other countries

For information about your tax obligations when selling to buyers in other countries, please contact the appropriate tax authority.

Information for buyers on eBay.ca

All listing prices on eBay.ca are exclusive of GST/HST/QST, where applicable. Applicable taxes may be added at checkout.

If you've bought an item and you need a tax invoice showing the GST/HST/QST component, please contact the seller.

Additional information

For more information about Canadian taxes, please visit:

If you reside in another country, please contact the appropriate tax authority.

Why does eBay have this policy?

There may be legal implications, fees and tax obligations associated with using eBay. Remember that it's your responsibility to understand and comply with relevant laws and regulations, and that you have to pay relevant fees and taxes.

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