I think the ebay sales reports are very misleading and confusing.
It is now very easy to generate a sales report from the start of the tax year (6 April 2024), and what shows on screen must I think include postage, although it does not say so; EBAY need to make this clear.
However when I generated the sales report and exported it to an excel spreadsheet, and then totalled the columns, these do not agree to the total shown on screen!!
Worse still, when I totalled the goods and the postage value, they do not agree to the total shown by eBay in their own spreadsheet!
The difference seems to be caused by buyers fees (which are nothing to do with the seller), and refunds (which certainly ARE to do with the seller!) and should be deducted before any sales total is reported to HMRC.