Incorrect Import Tax Charge When VAT Is Included into Listings

[power-sale01]

We are selling the item at a price of £9.49, however eBay has already charged total fees (including VAT) of £1.86 for this transaction. Despite this, eBay has additionally charged £1.57 as import tax, which is unclear to us.

Please advise me what to do for this charge ? How to remove this charge ?

[therenewalworkshopltd]

Error, ignore

[sml192]

The Import Tax is being charged to the buyer.  On EU sales of 150 euros or less eBay is responsible for collecting and remitting VAT.  Your domestic VAT is removed and VAT is then charged at the relevant rate for the buyer's country by eBay.

The fees charged to you are based on the total amount paid by the buyer including the Import Tax.

https://www.ebay.co.uk/help/selling/selling/vat-obligations-uk-eu?id=4650&st=3&pos=2&query=Your%20VA...

[power-sale01]

it's not, eBay collect this charge from my account.

[papso22]

Ebay collects the fees from your account, not the import VAT.

[4_bathrooms]

---

@power-sale01 wrote:

We are selling the item at a price of £9.49, however eBay has already charged total fees (including VAT) of £1.86 for this transaction. Despite this, eBay has additionally charged £1.57 as import tax, which is unclear to us.

---

Was the delivery address located in the UK?

You're VAT registered and sell this item for £9.49 including VAT. Your fees are based on what the buyer pays; it is clear the buyer paid £9.49 and your fees were based on that amount. What I can't tell from the screenshot you have posted why eBay is calling what should be the VAT element "import tax". I'm VAT registered but my UK sales do not show such a VAT/tax breakdown in the order details. 

[4_bathrooms]

---

@4_bathrooms wrote:

---

@power-sale01 wrote:

We are selling the item at a price of £9.49, however eBay has already charged total fees (including VAT) of £1.86 for this transaction. Despite this, eBay has additionally charged £1.57 as import tax, which is unclear to us.

---

What I can't tell from the screenshot you have posted why eBay is calling what should be the VAT element "import tax". 

---

Never mind; problem solved.

Your VAT number is registered to HMRC's Aberdeen office which means you must be a "non-established taxable person" (NETP) - this means eBay are responsible for charging VAT on your UK sales. You're effectively making a zero-rated supply to eBay who are the deemed supplier to your buyer for VAT purposes. This means eBay is responsible for charging VAT on your UK sales and you reclaim any import VAT you paid from HMRC.

More details here.

[power-sale01]

Hey,
 
is it best option to change VAT number ??

Kind regards.

[papso22]

You can't just change your VAT number. 

Are you correctly registered as a 'non established taxable person' at the Aberdeen VAT office?

[power-sale01]

I received this message 10 Sep 2025 from eBay and after a month 17th October eBay collect import tax charge on my account so please advise me. 

Hello,

We want to inform you about an important update concerning your eBay seller account.

HMRC have advised us that your seller account belongs to a trader based outside the UK. Consequently, under UK Legislation, eBay is now legally obliged to collect VAT on all of your sales of goods to UK consumers.

What this means for you:

• From 10th Oct, we will treat you as a seller not established in the UK for UK VAT purposes.
• We will begin to collect VAT on your domestic sales to UK consumers.  You no longer have responsibility for reporting VAT on these sales.  
• We will collect a VAT inclusive price from the buyer, and will remit the net amount to you.  The VAT amount will be paid directly to HMRC by eBay.
• We will issue you with a transaction document for every order on which we have collected VAT and you should retain this for your VAT reporting records..
• You do still have responsibility for UK VAT on sales to business buyers, and in these cases we will pass you the full sale price, net of any eBay fees.

If you believe the above information is incorrect, we kindly ask you to reach out directly to HMRC for clarification.

[4_bathrooms]

---

@power-sale01 wrote:

I received this message 10 Sep 2025 from eBay and after a month 17th October eBay collect import tax charge on my account so please advise me. 

---

What eBay have told you is correct. Your VAT number belongs to an NETP registered at HMRC's Aberdeen office - according to HMRC that VAT number is registered to a company with a Polish owner.

As the company - and therefore the stock - is owned by someone not established in the UK for tax purposes eBay is responsible for charging and remitting VAT if a private seller purchases from you (they are not if a VAT registered business purchases from you). You are still required to be registered for VAT as an NETP which you do appear to be - this allows you to charge VAT on your B2B sales and reclaim any import VAT paid when the goods were brought into the UK.

You can read the guidance here which came into effect on 1st January 2021 when the Brexit transition period ended.