Sell on eBay. With your account, fees and VAT in their place.
Private or business, eBay's fees and their VAT, who declares the tax on each sale, Seller Hub reports, the EPR it asks for and what it reports to the Spanish Tax Agency.
In short
EU sellers contract with eBay GmbH, in Germany. With a business account and your VAT number, its fees come without VAT and you self-assess it on Forms 303 and 349. VAT on your sales within the EU is yours to declare; eBay only collects it on small imports, on sales by sellers from outside the EU and in the UK, plus US sales tax.
eBay reports to the Spanish Tax Agency under DAC7 through the German tax office, and asks for EPR registrations in France and Germany.
What's included for eBay sellers
Private or business
When you need a business account, what it asks for, and tax registration, which doesn't depend on the account type.
eBay fees
Insertion, final value fee, per-order fee, international, shop, ads: no VAT with your VAT number, self-assessed on Forms 303 and 349.
Invoices
Your own invoice series, or the Seller Hub template. When eBay collects the VAT on a sale, eBay invoices and you don't.
Seller Hub reports
Transactions in CSV, monthly financial statement, fee invoices, credit notes, payouts: the accounts come from there.
EPR in France and Germany
Producer identifier in France; packaging and electrical equipment in Germany; and, from August 2026, packaging in each country.
EPR in 7 countries →DAC7
From 30 transactions or €2,000 a year, through the German tax office. Your returns should say the same.
What it reports →Who declares the tax on each sale
| Where your customer is | Who declares the tax | What you do |
|---|---|---|
| Spain | You, with Spanish VAT | Invoice and quarterly VAT return |
| Another EU country | You: Spanish VAT up to €10,000 a year; from there, the customer's country VAT | OSS registration and Form 369 |
| UK, parcels up to £135 | eBay collects and pays UK VAT and gives you a transaction document | Export: no Spanish VAT |
| United States | eBay collects and pays state sales tax | Export: no Spanish VAT; import duties paid by the buyer |
How it starts
Tell us how you sell
Account type, which countries you sell to and in which categories. By email or in a 15-minute call.
Review
Registration, VAT number on the account, invoices, OSS and EPR.
Fixed quote
What you need and what you don't.
Up and running
Seller Hub reports connected to the accounts and a first return reviewed with you.
Frequently asked questions
Do I need a business account on eBay?
eBay treats you as a business if you buy to resell, sell what you make or sell in volume. A business account asks for your full details, your VAT number if you are VAT-registered and a returns policy. You switch in My eBay › Account › Personal info › Account type, and it can't be undone. For the Spanish Tax Agency, Spanish law decides: if you sell regularly, you need to register, whatever your account type.
Do eBay fees include VAT?
EU sellers contract with eBay GmbH, in Germany. If you have a business account with your VAT number, it invoices its fees without VAT and you self-assess it on Form 303 and declare it on Form 349. Without a VAT number it charges your country's VAT, and private sellers pay Spanish VAT.
Does eBay collect VAT on my sales?
Only when the law makes it liable: imports into the EU up to €150, sales by sellers from outside the EU with stock in the EU, and parcels up to £135 entering the UK. If you sell from Spain to the EU, the VAT is yours, and from €10,000 a year the customer's country VAT, through the OSS.
What if I sell to the United States?
eBay calculates, collects and pays sales tax in the states that require it, wherever the seller is. Since 29 August 2025 the US no longer exempts small shipments, and import duties are paid by the buyer. For you it is an export: no Spanish VAT, with proof of shipment.
Who issues the invoice to the buyer?
Usually you. Seller Hub has a template under Orders › Print invoices and more, with a sequential invoice number. When eBay collects the VAT on a sale, eBay invoices the buyer, and you must not.
Does eBay report to the Spanish Tax Agency?
Yes, under DAC7, from 30 transactions or €2,000 in the year, private or business. eBay GmbH reports to the German tax office, which passes it to Spain. It emails you and leaves a PDF and a CSV in the platform tax transparency report. Without your tax ID, it may hold your payouts.
Which EPR registrations does eBay ask for?
In France, the unique producer identifier in the listing. In Germany, the packaging and electrical equipment numbers in your account: without the electrical one, electronics listings are hidden from German buyers. From 12 August 2026, under the EU packaging regulation, eBay may ask for the packaging number for each country and hide the listing where it is missing.
Tell us where you sell
Book a 15-minute call or write to us. We tell you what you need to sell on each marketplace: registration, VAT on your sales and on the fees, OSS, EPR or whatever the platform has asked you for. No commitment.