Are you a buyer looking for information about tax? Read our article about paying tax on your eBay purchases
Sellers' tax responsibilities
You are responsible for paying all fees and taxes associated with using eBay as an eBay seller. For more information on eBay's tax policy and your obligations, see our Tax policy and User Agreement.
Your tax-related responsibilities may include:
- Paying GST on eBay selling fees
- Paying GST on eBay sales
- Paying income tax on eBay sales
- Informing overseas buyers about import charges
Paying GST on eBay selling fees
If you're based in Australia or New Zealand, GST is payable on your seller fees, regardless of which eBay website you use for selling. You can see the GST amount on your monthly invoice.
If you run a business in Australia or New Zealand and you're registered for GST, you can apply for a tax exemption to receive invoices with GST deducted. In Australia, you'll need to provide your ABN; in New Zealand, your GST number.
Apply for GST exemption on eBay fees - opens in new window or tabPaying GST on eBay sales
If you're based in Australia or New Zealand, you may have to pay GST for items you sell on eBay. If you're not sure whether this applies to your sales, contact the Australian Tax Office - opens in new window or tab or NZ Inland Revenue Department - opens in new window or tab and/or get professional tax advice.
If you're required to charge GST on your items, here's what you need to do:
- When you list items on eBay.com.au, include GST in the price. You may not add GST to the final price after a buyer has won or bought an item.
- Pay the GST.
eBay is obliged to collect Goods and Services Tax on orders up to AU $1,000 that are imported into Australia, and on orders up to NZ $1,000 imported into New Zealand. You'll find more details in our Tax policy.
Paying income tax on eBay sales
By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your responsibilities.
Informing overseas buyers about import charges
When you sell to buyers outside Australia or New Zealand, import charges – including taxes and customs fees – may apply for the country you're sending the item to. These charges are determined by the country you're sending the item to, and are usually based on the item's price, postage weight, dimensions and country of origin.
Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. Please refer to our Tax policy page on eBay.com - opens in new window or tab for a detailed list of jurisdictions where tax may apply to items bought and sold on eBay.
Consignments where eBay does not collect taxes may require buyers to pay additional import fees (e.g. VAT and duties) as part of clearing their parcel through customs, or when they receive their order. 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. You can also visit the Austrade - opens in new window or tab site to learn more about applicable duties and taxes in global markets.
- For items sent through eBay managed shipping programs, such as eBay International Shipping and the eBay Global Shipping Program, applicable import fees are collected at checkout. In these cases, buyers will not be charged additional customs duties upon delivery
- For items sent through other shipping methods, depending on the destination country and the shipping method used, the seller may need to pre-pay applicable import charges prior to shipment or these may be charged to the buyer prior to delivery. If your shipping provider requires pre-payment of import charges for a particular country, you may include these when specifying postage costs to that country
Make sure to include clear information in your listings about payment of import charges, so international buyers know what to expect.