Our policy helps provide guidance on tax. As eBay can't give tax advice, sellers should contact the appropriate tax authority or their own tax advisor for more information about their tax obligations.
What is the policy?
Sellers are responsible for paying taxes associated with using eBay, in accordance with all applicable laws.
Income tax
Sellers may be required to declare and pay taxes on income earned from your eBay sales.
Tax on eBay fees
Depending on where you live or carry on business, Value Added Tax (VAT), Goods and Services Tax (GST), sales tax, or similar consumption tax might apply to your eBay seller fees:
- If you reside or have your primary place of business in Canada, Canadian Goods and Service (GST) is payable on your eBay fees. Harmonized Sales Tax (HST), Quebec Sales Tax (QST) or other provincial sales taxes (PST) may also apply, depending on the province where you are located. eBay will charge these taxes in addition to your eBay seller fees and provide an invoice showing the amount of taxes paid
Please ensure that your registration address is up to date, so that we know where your sales are based from, in order to apply the correct taxes.
Tax on items bought and sold on eBay
Many countries and jurisdictions around the world apply some sort of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added to the buyer's order total or charged at the border depends on the item's location, the buyer's delivery address and the order price.
Sellers must not misrepresent the location of their items on eBay and must comply with eBay's Selling practices policy.
Information for buyers on eBay.ca
- All listing prices on eBay.ca are exclusive of GST/HST/QST/PST, where applicable. Applicable taxes may be added at checkout
- If you've bought an item and you need a tax invoice showing the GST/HST/QST component, for sales prior to July 1, 2022, please contact the seller. As of July 1, 2022, such taxes will be charged directly by eBay Canada and we can provide that tax invoice to you
Items sold to buyers located in Canada
As a seller, you are responsible for paying any applicable taxes in accordance with the appropriate laws and regulations.
- Sales tax information may not be included in your item title, image or description
- For listings on eBay.ca, for sales prior to July 1, 2022, you must set up the tax table with the rate you wish to charge
- As of July 1, 2022, eBay will be collecting the Canadian sales taxes (GST/HST/QST/PST) on behalf of Canada-based sellers and remitting the tax to the appropriate tax authorities
- For GST/HST and/or QST-registered sellers, we will be appointed as a billing agent for collection and remittance of Canadian sales taxes where the relevant legislation does not automatically require eBay to collect and remit such tax
- We will send all registered vendors a billing agent election form, and you should keep a copy of the billing agent election form with your tax records. If you are a GST/HST/QST registered vendor and you have not received a billing agent election form, please contact us
Items sold to buyers outside Canada
Contact your local tax office for information on paying tax on items exported outside of Canada. Remember that as a seller you may also have tax obligations in other countries if you are doing business in those jurisdictions.
- United States: eBay is responsible for the collection of sales taxes on transactions shipped to all jurisdictions imposing a sales tax except Missouri, which eBay will begin collecting the tax on January 1, 2023
- UK & European Union: If you're selling to buyers located in the UK or EU, read our article on Your VAT obligations in the UK & EU
- Other countries: Depending on local tax legislation, eBay may be required to collect sales tax, Value Added Tax (VAT), Goods and Services Tax (GST) or similar tax on eBay purchases. This includes, but is not limited to, orders sent to Australia, New Zealand and Norway. eBay will collect this amount via any means available to us and remit the tax to the relevant authority. If tax was collected by eBay, we may add eBay's tax details to the buyer's delivery address, which you need to include on the parcel. For information about your tax obligations when selling to buyers in all other countries, please contact the appropriate tax authority
Please note that eBay will share your information with government authorities if required to do so by law.
Activity on eBay is required to:
- Follow all applicable laws
- Respect the rights of third parties
- Follow the eBay User Agreement
- Follow this eBay policy
If activity doesn’t meet these requirements, eBay may take action consistent with applicable laws and the eBay User Agreement, and may even be legally required to do so. Such actions may include, as an example only: administratively ending listings or cancelling transactions, hiding or lowering the placement of listings in search results, lowering seller rating, restricting buying or selling, forfeiture of fees, loss of buyer or seller protections, restricting access to member communication and rating tools, removing feedback, and account suspension.
Why does eBay have this policy?
This policy helps ensure that government regulations are followed.
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