Does eBay pay the VAT for me, or do I have to pay it myself?
No, as a rule you pay the VAT on your eBay sales yourself. As a business you are the person who owes the tax, not eBay. You declare it in your VAT return and, for sales to private customers in other EU countries above the threshold, in the OSS return to the BZSt if you take part in the OSS; otherwise you register in the destination country.
Last updated: 29 October 2026
In short
- Who owes the tax? The business that makes the supply, which is you (section 13a(1) no. 1 UStG, German page).
- What eBay says: eBay's help page "Steuern und Einfuhrgebühren" (Taxes and import fees) says eBay collects VAT only on "bestimmte Sendungen" (certain shipments); otherwise you are responsible.
- Fees: The same page lists VAT on your seller fees as something you pay.
- Exceptions: A marketplace counts as the supplier if the seller is outside the EU, or for imports up to 150 euros (section 3(3a) UStG).
Does eBay withhold the VAT?
eBay's help page "Steuern und Einfuhrgebühren" (retrieved 29 October 2026) distinguishes:
- Certain shipments: For "bestimmte Sendungen" within the EU and the United Kingdom, eBay names itself as the party that collects VAT.
- Everything else: The page assigns you as the seller the duty "alle anfallenden Steuern für Ihre Verkäufe bei eBay einzuziehen und abzuführen" (to collect and remit all taxes due on your eBay sales), unless something else applies.
- Fees: According to the page you pay the VAT on your seller fees yourself.
The law says the same: for supplies of goods, the business owes the tax (section 13a(1) no. 1 UStG). Selling on eBay changes nothing about that. The buyer pays you the price; the VAT in it is yours until you file.
What this means for you: Expect the VAT from your eBay sales to appear in your VAT return.
When does eBay count as the supplier itself?
Section 3(3a) UStG treats a marketplace as if it had supplied the goods itself in two cases:
- Seller outside the EU: The operator supports the supply by a business not established in the EU to a private customer, where transport starts and ends in the EU.
- Imports up to 150 euros: The operator supports the distance sale of goods imported from a non-EU territory in consignments with an intrinsic value of at most 150 euros.
If you are established in Germany and ship from Germany or an EU warehouse, neither case applies to you. The normal rule holds: you owe the tax.
What this means for you: As a seller based in Germany you are the supplier, not eBay.
Why does eBay ask for my VAT ID?
It is about liability, not collection. A marketplace is liable for unpaid tax on supplies it supports (section 25e(1) UStG). It is not liable if, at the time of supply, you hold a valid VAT ID issued by the Federal Central Tax Office, unless it knew or should have known that you do not meet your tax duties (section 25e(2) UStG). That is why the number sits in your eBay account. More: Marketplace liability under section 25e UStG and eBay VAT ID in Germany.
What this means for you: The VAT ID protects eBay from liability; your duty to report stays with you.
What about VAT on my eBay fees?
Among possible duties, eBay's help page lists paying "Umsatzsteuer auf Ihre eBay-Verkäufergebühren" (VAT on your eBay seller fees). Whether and how VAT shows on your fee invoice depends on where you are based and registered. How to treat it in your VAT return: eBay fees and input VAT.
What this means for you: Check the fee invoice for shown VAT before you claim input VAT.
Where do I report the VAT from eBay sales?
| Sale | Where it goes |
|---|---|
| To customers in Germany | VAT return, at the German rate |
| To private customers in other EU countries, up to 10,000 euros net in the previous and the current year (with certain electronic services) | VAT return, at the German rate |
| To private customers in other EU countries, above that | VAT of the destination country: OSS return to the BZSt (or registration in the destination country) |
The limit is explained in EU distance selling threshold from Germany. The portal steps are in eBay OSS return step by step.
What this means for you: Sort your eBay sales by country before you report.
Common mistakes
- Assuming eBay already paid the tax. The payout contains VAT that you declare yourself.
- Treating the VAT ID as the report. It protects against liability but reports nothing.
- Using the payout as revenue. Fees are deducted; the basis is the sale amount.
What this means for you: Set the VAT return and the OSS return as fixed deadlines.
How VAT GPT helps
VAT GPT is a tax software in the browser for online sellers, self-employed people and small businesses.
- Upload: You upload your invoices. The AI reads amounts, countries and tax rates. You check and confirm.
- Check: VAT GPT calculates the OSS return for all EU countries and creates the VAT return, monthly or quarterly. You check and confirm.
- Send: With VAT GPT Pro you send the OSS return directly to the BZSt and the VAT return to the tax office through ELSTER.
There is Free (basic functions, free of charge) and Go (30 days free with all Pro features). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Does eBay withhold VAT? Only on "bestimmte Sendungen" (certain shipments) according to eBay's help page. Otherwise you pay the tax yourself through your VAT return.
Does eBay remit VAT for business sellers? Not for sellers based in Germany; the business owes the tax (section 13a(1) no. 1 UStG).
Why does eBay ask for my VAT ID? Because of marketplace liability under section 25e UStG.
Do I owe anything as a small business? Whether you charge VAT depends on the small business rule: eBay as a small business.