Users of the Citrus-Lime eBay integration should be aware of the following information released by eBay in June 2021:

Notice of EU changes to distance selling rules

From 1 July 2021, the EU will introduce significant changes to how VAT is collected on imports into the EU, supplies within the EU by non-EU sellers and cross border supplies by EU sellers. eBay is obliged to collect VAT on goods sold through eBay to EU customers in the following circumstances:

• Goods imported into the EU, with a parcel value of up to EUR 150. Note that there is no longer a VAT exemption for small consignments up to EUR 22.
• Goods of any value sold by a non-EU seller and shipped from inventory stored in the EU. Sellers may still have EU VAT obligation and should consult their tax advisors for further information.

If an order fits either of these criteria, neither sellers nor carriers should collect VAT from buyers in the EU. eBay will collect the VAT from the buyer based on the country of delivery and remit it to the responsible tax authorities.

Requirement of IOSS Number on EU Imports:

Where eBay has collected VAT on your shipment to the EU (up to a consignment value of 150€), eBay will provide sellers with eBay’s IOSS number to use as part of the import information. Sellers should only use this number in connection with eBay transactions. Where eBay becomes aware of seller misuse of the eBay IOSS number, eBay will take necessary actions against the seller.

Sellers must provide eBay’s IOSS as part of the electronic export pre-notification documentation provided to carriers. If eBay’s IOSS is not provided correctly, then buyers may have to pay VAT again on delivery. 

Developers should contact their carriers directly to receive carrier-specific guidance on how to transfer the eBay IOSS during the electronic customs declaration between seller and carrier. 

eBay’s IOSS Number is: IM2760000742

How has the eBay integration been updated to take this into account?

The eBay module has been modified so that if the e-commerce site uses GBP ( i.e. the retailer is based in the UK), then we will send the item's VAT rate to eBay as part of the listing information. 

For EUR sites, we haven’t made a change to the way it works, which is not to send VAT information.