2 min article

Taxes and import charges

When you sell on eBay, you're responsible for complying with all applicable tax laws. If you're selling to buyers outside Australia, you should inform them about the potential import charges they'll need to pay when they receive their item.

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, we charge GST on your selling fees, regardless of which eBay website you use for selling. Unless you're exempt, it's included in your monthly invoice.

If you run a business in Australia or New Zealand and you're registered for GST, you can provide us with your tax registration number to receive invoices with GST deducted. In Australia, this will be your ABN; in New Zealand, your GST number.

Register for GST exemption - opens in new window or tab

Paying 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 to Australia, and from 1 December 2019, on orders up to NZ $1,000 imported to 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 fees – including taxes and customs charges – will apply for the country you're sending the item to. The fees are usually based on the item's price, postage weight, dimensions and country of origin, plus any taxes, duties and fees from the country you're sending the item to.

Buyers are responsible for paying import fees – sellers can't include them in the item's purchase and postage price. Make sure to let international buyers know this in your listings.

Some countries and jurisdictions require eBay to collect tax from the buyer when they pay for their order. You'll find more details in our Tax policy.

Visit the Austrade - opens in new window or tab site to learn more about applicable duties and taxes in global markets.

When you sell on eBay, it's up to you to pay GST on selling fees and pay applicable taxes on eBay sales.

Was this article helpful for you?

Related Help topics