It will then be up to the marketplace to collect, declare and pay VAT on behalf of sellers.
Merchants must therefore provide the VAT rate applied to their listings. eBay will automatically collect VAT where tax rules apply.
You can see whether eBay has collected VAT on orders on the order details page of your eBay account or in the Order Report, which contains additional columns.
For orders in which eBay has collected VAT, eBay issues an invoice to the buyer. The invoice includes the amount of VAT collected by eBay, which remits it to the relevant tax authorities.
eBay's VAT collection algorithm takes three elements into account:
- The country of the eBay account
- The country where the product is located (warehouse)
- The country of sale
More information on this topic can be found here: