Our full policy below explains how and when eBay charges applicable taxes, and provides additional guidance on your tax obligations, but we recommend you talk with a tax professional if you have any questions.
Frequently Asked Questions
Do I have to pay Goods and Services Tax when I sell on eBay?
It depends what you're selling, and where you and your items are located. If you're not sure, and you're based in Australia, you should contact the Australian Taxation Office - opens in new window or tab for advice. If you're in New Zealand, you should contact Inland Revenue - opens in new window or tab.
Can I apply for a Goods and Services Tax exemption on eBay fees?
Yes, if your account is used solely to run your business, you can apply for GST exemption on your eBay fees - opens in new window or tab by providing us with your tax registration number. (In Australia, this will be your ABN; in New Zealand, your GST number.)
Read our full 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.
Goods and Services Tax on eBay fees
Goods and Services Tax is payable on your eBay fees if you reside or have your primary place of business in Australia or New Zealand. Regardless of the eBay website you use for listing or selling your items, if your registration details show that you are based in Australia or New Zealand, eBay will include Australian or New Zealand GST in your seller fees.
If you aren't in Australia or New Zealand but 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 - opens in new window or tab are up to date, so that we know where you are based.
Applying for GST exemption on your eBay fees
If you use your eBay account exclusively for business purposes, you can apply for GST exemption on your eBay fees - opens in new window or tab by providing us with your tax registration number. (In Australia, this will be your ABN; in New Zealand, your GST number.)
- Once you've registered for GST exemption, your invoice will show your ABN or GST number, and be issued net of GST.
- If, after registering for GST 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 ABN or GST number you have added to your eBay account, please contact customer service, who will remove the old number from your account. Once your existing GST number has been removed, you can update it by re-entering your GST details - opens in new window or tab.
If you apply for exemption from GST 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 GST 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.
Goods and Services Tax for items sold on eBay
Australian Goods and Services Tax (GST) generally applies to items sold on eBay.com.au. Whether it's included in the listing price or added at checkout depends on whether the item's location and the buyer's delivery address are in Australia.
Sellers must not misrepresent the location of their items on eBay and must comply with eBay's Selling practices policy.
Items sold within Australia
GST may be payable for the sale of items located in Australia and sold to buyers with a delivery address in Australia. If you are not sure if this applies to your sales, please contact the Australian Tax Office - opens in new window or tab and/or seek professional advice about your tax obligations.
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
GST applies to goods imported by consumers into Australia.
Orders up to AU $1,000
From 1 July 2018, if an item is located outside Australia and the buyer selects a delivery address in Australia, eBay will add GST to the order total at checkout. Please visit the ATO website for more information about the introduction of GST on low value imported goods - opens in new window or tab.
If you're a seller and GST was collected, you'll receive payment for the order value (item price + postage costs) as usual. 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 # 64 652 016 681
Later this year, these details will be included with the buyer's delivery address.
Information for business purchasers
If you are registered for GST, then GST will not apply to the sale of low value goods that you import for use in your business in Australia. Please review the business purchaser requirements - opens in new window or tab on the ATO website, then contact us with the following information:
- Your ABN (eBay will check that it is active and registered for GST);
- That the order was intended for use in your business in Australia.
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.
Items exported from Australia
Your listing price on eBay.com.au must still include GST. Contact the Australian Tax Office - opens in new window or tab for information about paying GST on items exported overseas.
Remember that you may also have tax/GST obligations in other countries if you are doing business outside Australia.
- European Union: If you're selling to buyers located in the EU, read our article on your VAT obligations in the EU.
- Other countries: For information about your tax obligations when selling to buyers in other countries, please contact the appropriate tax authority.
For more information about tax rules and your obligations if you're living in Australia or New Zealand, please visit:
- Australian Taxation Office - opens in new window or tab
- NZ Inland Revenue - opens in new window or tab
If you reside in another country, please contact the appropriate tax authority.
For more information about trading practices in Australia in regards to GST pricing, please visit the Australian Competition and Consumer Commission - opens in new window or tab website.
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.