do i need a abn number to open a ebay shop?

 
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No you do not

however new accounts have restrictions on the number / dollar value of items you can sell until the account is established. (called Selling Limits)

so, until you build up a good reputation with good feedback you may be better off just using the 40 free listings a month to ''try'' ebay and see if it suits your product, before you commit to paying a monthly fee for a Store which you cannot fully use (or fully stock with 100s of items)_ until you are an established seller