If you're a seller, your tax-related responsibilities may include:
- Paying GST on eBay selling fees
- Paying GST on eBay sales
- Paying income tax on eBay sales
- Informing buyers about import fees
If you're buying an item from overseas, you’re responsible for paying any import fees and taxes.
Seller's tax responsibilities
As an eBay seller, you're responsible for paying the GST on your seller fees – unless you're exempt. You're also responsible for collecting GST from buyers for items it applies to, as well as for paying tax on income from eBay sales.
For more information about tax rules, contact:
Paying GST on eBay selling fees
If you're based in Australia, we charge GST of 10% 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 and you're registered for GST, you can register your Australian Business Number (ABN) with eBay to receive invoices with GST deducted.Register for GST exemption
Paying GST on eBay sales
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 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
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 buyers about import charges
When you sell to overseas buyers, 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 when they receive their item – sellers can't include them in the item's purchase and postage price. Make sure to let international buyers know this in your listings.
Visit the Austrade site to learn more about applicable duties and taxes in global markets.