Depending on where you live, Goods and Services Tax (GST), sales tax, Value Added Tax (VAT) or similar consumption tax may apply to your eBay seller fees, regardless of the eBay website you use for listing or selling your items.

If eBay is required to collect such taxes in your jurisdiction, eBay will add the tax as a separate charge on your seller invoice or include the tax in our fees.

Please ensure that your registration address is up to date, so that we know where you are based.

Applying for tax exemption on your eBay fees

If you use your eBay account exclusively for business purposes, you may apply for tax exemption on your eBay fees by providing us with your tax registration number. (In Australia, this will be your ABN; in New Zealand, your GST number.)

• Once you've registered for tax exemption, your invoice will show your tax registration number, and be issued net of tax
• If, after registering for tax exemption, your circumstances have changed and you no longer qualify as a business, please contact customer service
• If you need to make changes to the tax registration number you have added to your eBay account, please contact customer service, who will remove the old number from your account. You can then update it by re-entering your tax registration details

eBay reserves the right to request additional verification regarding your taxable status from you or government authorities as permitted by law. All information related to your taxable status (including personal information and your tax or business registration number) will be processed in accordance with eBay's User Privacy Notice.❞

— https://www.ebay.com.au/help/policies/selling-policies/tax-policy?id=4348