3 min overview

Understanding regulations when selling on eBay

As a global marketplace, eBay is always working to understand our sellers' needs including supporting and enabling them to comply with applicable laws and regulations.

We've gathered together some important laws and regulations that you should consider when selling on eBay. While we can help provide guidance, this is not an exhaustive list. It's your responsibility to ensure that you comply with all applicable laws and regulations both domestically and internationally as a seller on eBay. If you have any additional questions about your legal obligations, we recommend you speak to a legal professional for further advice.

Tax & VAT
Environment and sustainability
Consumer protection

Tax & VAT

Sellers are responsible for complying with applicable tax laws. While our pages help provide guidance, eBay can't give tax advice. Contact the appropriate tax authority for more information about your tax obligations.

Tax policy

Understand your tax responsibilities as a seller on eBay.

eBay and Form 1099-K

Form 1099-K is an IRS form for reporting applicable payments received within a calendar year, and applies to US based sellers.

Your VAT obligations in the UK & EU

If you sell to buyers in the UK or EU, you may be required to register for Value Added Tax (VAT), and to collect VAT on your sales.

CESOP reporting requirements

The Central Electronic System of Payment information (CESOP) Directive is an EU-wide directive for payment service providers, including eBay, to report certain cross-border payments to the EU tax authorities.

Environment and sustainability

We are committed to supporting a more sustainable future for our customers, our company, and our planet. Sellers need to follow all applicable environmental regulations on eBay. See our pages below for more information on regulations around selling certain items.

Single-use plastic products policy

Single-use plastic products are used once, or for a short period of time, before being thrown away. Single-use plastic products are not allowed in many countries.

Pesticides policy

Pesticides can pose significant health and safety risks and are regulated by most countries. We have specific rules about selling them on eBay.

Hazardous materials policy

Hazardous materials such as carcinogens, combustibles, explosive precursors, ozone-depleting chemicals, poisons, radioactive materials, and items that contain or release such substances are generally prohibited on eBay.

Emissions control defeat devices policy

Emissions control defeat devices are mechanisms that are intended to bypass the emission control systems in vehicles. Products that bypass, defeat, or render inoperative emission-control systems are not allowed.

Vehicles, parts and accessories policy

Vehicles, parts and accessories that don't follow government regulations are not allowed.

Understanding Extended Producer Responsibility on eBay

Extended Producer Responsibility (EPR) refers to a broad collection of international regulations that extend a producer’s responsibility for a product to the entire life cycle of the product, including waste management. Under EPR, sellers and manufacturers must comply with various environmental regulations when selling certain products.

For more information on eBay’s commitment to the environment, see our Sustainable Commerce - opens in new window or tab page and our Impact Report - opens in new window or tab page.

Consumer protection

Below you'll find links to help you to understand how eBay ensures a safe online experience for our buyers and sellers.

INFORM Consumers Act - opens in new window or tab

The INFORM Consumers Act is a US law that requires online marketplaces to collect, verify, and disclose certain information from high-volume, US based sellers.

Digital Services Act - opens in new window or tab

The Digital Services Act (DSA) is a comprehensive EU law which addresses online transparency, consumer protection, and illegal content.

General Product Safety Regulation - opens in new window or tab

The General Product Safety Regulation (GPSR) is the new EU product safety rulebook. It requires sellers and other parties in a product’s supply chain, including manufacturers and importers, to ensure that only safe products are offered to EU consumers.

Understanding regulations when selling on eBay

Tax & VAT

Environment and sustainability

Consumer protection

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