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Paying tax on eBay purchases

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 your order total or charged at the border depends on the order price, the item's location and your delivery address.

If additional tax is applicable on your eBay purchase, you'll usually see this indicated on the listing page. The confirmed tax amount will be shown on the checkout page, before you pay.

Items delivered to Australia – Goods and Services Tax (GST)

Australian Goods and Services Tax (GST) generally applies to purchases delivered to Australian buyers. (Visit the Australian Taxation Office website for a list of GST-exempt products - opens in new window or tab.)

Items sold from Australia

If the item's located in Australia, the listing price is GST-inclusive, where applicable. Sellers may not add GST to the final sale price after an item has sold. If you need a tax invoice showing the GST component for an item you bought, please contact the seller.

Items imported into Australia

eBay is required to collect GST on orders up to AU $1,000 imported into Australia. If you're buying an item located outside Australia and you select an Australian delivery address, eBay will add GST to the total at checkout. The seller receives payment for the order (item price + postage costs), and eBay remits the GST to the Australian Taxation Office (ATO).

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.

For orders valued at over AU $1,000, the GST is generally collected at the Australian border. You may need to pay it as part of clearing your parcel through customs.

For more information about buying from overseas sellers, see our article about international purchases and postage.

 

Items delivered overseas

If you're having an order delivered to an address outside Australia, local consumer tax and/or customs duty may apply. Online marketplaces such as eBay may be responsible for collecting the tax, or the parcel's recipient may need to pay these as part of clearing the parcel through customs.

While we've included basic information for some countries here, it is only intended as a guide and is by no means exhaustive. For more information, please check the local tax and customs regulations.

Items delivered to New Zealand – Goods and Services Tax (GST)

eBay is required to collect GST on orders up to NZ $1,000. You'll see the GST included in your order total at checkout. 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.

For orders valued at over NZ $1,000, the GST is generally collected at the NZ border. The recipient may need to pay it as part of clearing the parcel through customs.

Items delivered to the US – sales tax

Tax laws vary between states, and sales tax may be required to be collected by the seller, collected by eBay, or paid directly by the buyer. If your delivery address is in one of the US states where either the seller or eBay is required to charge sales tax, the tax will be included in the order total at checkout.

If the item's being sent from outside the US, the recipient may have to pay duty and customs processing fees. However, items under $100 which are a gift will generally be cleared without any additional charges.

Items delivered to the UK – Value Added Tax (VAT)

Starting 1 January 2021, eBay is required to collect VAT on certain orders placed on eBay sites and delivered to UK addresses:

  • Orders up to £135 sent from outside the UK
  • Orders where the item is located in the UK, but the seller is not based in the UK

You'll see the VAT included in your order total at checkout, and you can view and download a tax invoice from the Order details page in your Purchase history - opens in new window or tab.

On orders over £135 imported to the UK, eBay will not collect VAT but the recipient may need to pay VAT as part of clearing the parcel through customs.

Items delivered to EU countries – Value Added Tax (VAT)

If the item's being sent from outside the EU, the recipient may need to pay VAT and customs duty. These may not apply if the order's under a certain value, but the threshold varies between countries.

Starting 1 July 2021, eBay will be required to collect VAT on certain orders placed on eBay sites and delivered to EU addresses.

 

Refunded purchases

If you paid tax on your purchase through eBay and you get a refund for your order, you'll also get a refund for the proportionate amount of tax. For example, if you receive a full refund, you'll get the entire tax back. If you receive a 50% partial refund, you'll get 50% of the tax back. Any refunds processed outside eBay's systems are not eligible for a tax refund.

If you paid import taxes or duty as part of clearing your parcel through customs but you then returned the item, please contact the customs authority regarding a refund of the charges.

If additional tax is applicable on your eBay purchase, you'll see this indicated on the listing page and the tax amount will be shown on the checkout page, before you pay.

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