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New UK digital sales reporting threshold for 2026
His Majesty’s Revenue and Customs (HMRC) has published the latest average currency exchange rate. Based on this rate, eBay has updated the reporting threshold for the UK digital sales reporting law from £1,740 to £1,707.
This means that if your total sales on eBay are equal to or more than £1,707 or you complete 30 or more sales transactions during the 2026 calendar year, you’ll need to add your National Insurance (NI) number to your eBay account. If you’ve already updated your NI number, you don’t need to do it again.
Please note that this change is based on the average currency exchange rate set by HMRC. Online marketplaces like eBay are legally required to share this information and your annual sales report with HMRC each January. You will also receive a copy of the data we report.
For more details about this legislation and how we protect your personal data, visit our UK digital sales reporting page.
Your tax obligations haven’t changed
HMRC says if you’re selling a few unwanted personal items when decluttering your wardrobe, loft, or garage, it’s unlikely that you’ll need to pay tax. If you're unclear whether you need to report income, visit HMRC’s guide at gov.uk/check-additional-income-tax
Thank you for selling on eBay.
