eBay Europe Sarl VAT Number

[Darren M]

Tweet

Does anybody know what the VAT number is for eBay Europe Sarl?

I've tried emailing the eBay partner programme, but just get the default response about them not being able to offer tax advice. My accountant needs this info to submit an EC sales list to HM Customs.

[Darren M]

Just in case anyone else is looking for this info, I found it here - Contact Information

eBay parther support refuse to give out this information, despite it being publically available on their own website

[hrbs]

Does anybody know what the VAT number is for eBay Europe Sarl?

I've tried emailing the eBay partner programme, but just get the default response about them not being able to offer tax advice. My accountant needs this info to submit an EC sales list to HM Customs.

Hi

Are you sure you need to complete the EC sales list for Ebay sales, as it is for sales of goods and related services to VAT registered traders in other EU states.

Per HMRC

Only include the value of goods and related costs supplied to customers who are registered for VAT purposes in other EC countries where the goods are moved between EC countries. Related services are services which are part of the price of the goods such as freight charges and insurance. Any other supplies of services should not be included on the form.

Regards

Keith
http://HRBS.biz

[Darren M]

Hi

Are you sure you need to complete the EC sales list for Ebay sales, as it is for sales of goods and related services to VAT registered traders in other EU states.

Per HMRC


Regards

Keith
http://HRBS.biz

It's not for eBay sales, but for commission from the eBay partner network. I don't know much about it though, as this request came from my accountant.

[hrbs]

It's not for eBay sales, but for commission from the eBay partner network. I don't know much about it though, as this request came from my accountant.

Hi Darren,

Sorry if I have opened a can of worms for you.

Commissions do not need to be included in the EC sales list as the form is only for goods and related services. You are providing advertising services to Ebay.

For VAT purposes, advertising services are treated as being supplied where the customer belongs (http://www.hmrc.gov.uk/vat/int-serv-abroad.htm#4).

As Ebay are in EU, the place of supply is Luxembourg, and guidance as per HMRC (http://www.hmrc.gov.uk/vat/int-serv-abroad.htm#1) is

If you are in the UK and the place of supply is in another EU country, you can zero rate the supply if the customer is a business.

Detailed guidance starts at page 36 of HMRC Notice 741 ( http://customs.hmrc.gov.uk/channelsP...HMCE_CL_000346 ), page 40 directly refers to advertising services as including website advertising (section 13.4.2).

Presumably as your accountant intends to include the Ebay figures in the sales list then he/she has also shown them in Box 8 on the VAT Return.

Per HMRC at http://www.hmrc.gov.uk/vat/ret-howto.htm#4 :

Boxes 8 and 9
You only need to fill in boxes 8 and 9 if you have supplied or 'acquired' physical goods - or services directly related to those goods such as freight or insurance charges - to or from another EU country.

I'd suggest that you ask your accountant why he/she is including Ebay in the EC Sales list (and presumably also box 8 on the VAT Return) and maybe pass on the above links so they can check out the current rules for themselves.

It may also be worth checking that Adsense and Adwords have been treated correctly on your VAT Returns. ( http://tips.hrbs.biz/vat/adwords-and-your-vat-return/ )

Regards

Keith
http://HRBS.biz

PS I'll add a more in depth article on Ebay/Amazon at http://tips.hrbs.biz in the near future.

[Darren M]

Hrbs, you were right. I just heard back from my accountants. They said as I'm only supplying services and not goods this was not required. Thanks for clearing this up for me.

[hrbs]

Hrbs, you were right. I just heard back from my accountants. They said as I'm only supplying services and not goods this was not required. Thanks for clearing this up for me.

Hi Darren,

Glad to help.

Since the last posting I have added a guide on how the VAT flat rate scheme applies to affiliate marketing at:

A guide to the flat rate VAT scheme for affiliate marketing from HRBS.biz - affiliate marketing specialists

Regards

Keith
http://HRBS.biz