eBay
Connect
2021
EU VAT & IOSS
Mohit Kumar, Sr. Director, Product Management
Richard McCann, Lead Product Manager
eBay Connect 2021
Agenda
© 2021 eBay. All rights reserved.2
EU VAT
APIs being updated to pass IOSS info
Trading API
Fulfillment API
Timing
EU VAT: Background
© 2021 eBay. All rights reserved.3
• July 1st, 2021: EU implements rules requiring
marketplaces and platforms to collect VAT
based on the delivery address of the goods
• eBay is responsible for collecting and remitting
VAT for certain tax scenarios (Low value
imports and Foreign Sellers, fulfilling from
inventory deployed in the EU)
• EU 27 Countries each with their own rates
• As low as 17% and as high as 27%
• 1-2 Reduced Rates: Countries may have
additional lower rates for items like books,
food, baby or hygiene products
EU VAT: eBay Collect & Remit Scenarios
4 © 2021 eBay. All rights reserved.
Scenario Policy Detail
Imports into EU • Order value is <= 150 EUR and located outside of the EU, eBay
is responsible for collecting and remitting VAT.
• eBay will not collect VAT from buyers with a verified EU VAT ID.
Domestic / Intra EU - Foreign
Seller
• Item’s location within the EU, but the seller is registered outside
of the EU (foreign seller), eBay is responsible for collecting and
remitting of VAT. No thresholds.
• eBay will not collect VAT from buyers with a verified EU VAT ID
AND the seller also has a verified VAT ID from the “ship from”
country.
IOSS & Customs
© 2021 eBay. All rights reserved.5
• For shipments arriving at EU Customs where eBay has already collected VAT, we want
to ensure that buyers do not get charged with additional VAT by customs.
• To avoid additional VAT at the border, sellers must provide eBay’s IOSS # number on
the electronic customs declaration. Putting the IOSS # on the label is not enough.
• To help our developers with this new challenge we are doing the following actions to
help share our eBay IOSS # when we have collected EU VAT on an import.
• 1. Passing the IOSS # on specific APIs
• 2. Displaying the IOSS # on order details/packing slips
• IOSS # should only be used when eBay has collected EU VAT on an import.
• eBay’s EU IOSS Number is
IM2760000742
APIs being updated
to pass IOSS info
Fulfillment API
Trading API
§ GetOrders
§ GetOrderTransactions
§ GetItemTransactions
§ GetSellerTransactions
Sell Feed API
Business buyer VAT ID & eBay reference
7 © 2021 eBay. All rights reserved.
Scenario Name Value
EU imports IOSS eBay EU IOSS number
EU domestic orders OSS eBay DE VAT ID
UK imports IOSS eBay UK IOSS number
AU imports ABN eBay AU tax number
NZ imports IRD eBay NZ tax number
Norway imports VOEC eBay NO number
1. Business Buyer VAT ID
New VATIN buyer tax identifier added
2. eBay Reference
<eBayCollectAndRemitTaxes>
<eBayReference name="IOSS">
ebayTaxNumber
</eBayReference>
</eBayCollectAndRemitTaxes>
"eBayReference":{
"name":"IOSS"
"value":"ebayTaxNumber"
}
Trading API
Fulfillment API
<...Response>
:
<eBayCollectAndRemitTax>true</eBayCollectAndRemitTax>
:
<TransactionArray>
<Transaction>
:
<eBayCollectAndRemitTaxes>
<eBayReference name="IOSS">
IM2760000742
</eBayReference>
<TotalTaxAmountcurrencyID="USD">
16.8
</TotalTaxAmount>
<TaxDetails>
<Imposition>GST</Imposition>
<TaxDescription>GST</TaxDescription>
<TaxAmount currencyID="USD">16.8</TaxAmount>
:
</TaxDetails>
</eBayCollectAndRemitTaxes>
:
</Transaction>
</TransactionArray>
:
<BuyerTaxIdentifier>
<Type>VATIN</Type>
<ID>AT 213234234</ID>
</BuyerTaxIdentifier>
:
</...Response>
Trading API
© 2021 eBay. All rights reserved.8
eBay reference
For IOSS scenarios
“name”: “IOSS”
“value”: “IM2760000742” *
For OSS scenarios
“name”: “OSS”
“value”: “DE 1111111111” (eBay’s VAT ID)
Business buyer VAT ID
New VATIN buyer tax identifier added
Trading API:
Shipping address street 2 upcoming changes
© 2021 eBay. All rights reserved.9
OrderArray.Order.ShippingAddress.Street2
TransactionArray.Transaction.Buyer.BuyerInfo.ShippingAddress.Street2
Shipping address street2 field will be repurposed to include eBayReference for API version < 1211.
E.g., IOSS:
IM2760000742
, OSS: 1234567
Shipping address street2 decoration will not be available for versions 1211 and above.
After 1/31/2022, all shipping address street 2 decorations will be removed for all of the API
versions.
Fulfillment API
© 2021 eBay. All rights reserved.10
eBay reference
For IOSS scenarios
“name”: “IOSS”
“value”: “IM2760000742” *
For OSS scenarios
“name”: “OSS”
“value”: “DE 1111111111” (eBay’s VAT ID)
{
...
"ebayCollectAndRemitTaxes": [
{
"amount": {
"convertedFromCurrency":[AED,AFN,ALL...]",
"convertedFromValue": "string",
"currency": [AED,AFN,ALL...]",
"value" :"string"
},
"taxType": "[GST,...]",
"eBayReference":{
"name":"string"
"value":"string"
},
"collectionMethod" : "[INVOICE,NET]"
}
],
...
}
Fulfillment API
© 2021 eBay. All rights reserved.11
Business buyer VAT ID
New VATIN buyer tax identifier added
{
...
"buyer": {
"taxAddress": {
"city": "string",
"countryCode": "[AD,AE,AF...]",
"postalCode": "string",
"stateOrProvince": "string"
},
"taxIdentifier": {
"taxpayerId": "string",
"taxIdentifierType": [VATIN,DNI,...]",
"issuingCountry": "[AD,AE,AF...]"
},
"username" : "string"
}
...
}
Fulfillment API
© 2021 eBay. All rights reserved.12
Item location
At the line item level
{
...
"lineItems": [
{
...
"itemLocation": {
"location": "string",
"countryCode": "[AD,AE,AF...]",
"postalCode" : "string"
}
...
}
]
...
}
Timings
© 2021 eBay. All rights reserved.13
Live in sandbox: By end of June
Live in production: By end of June
Visit developer.ebay.com for updates
