eBay Updates VAT Rules for Sellers in Azerbaijan and Bangladesh
From September 8, 2026, eBay applies different VAT treatment to platform fees for sellers in Azerbaijan and Bangladesh.
What are the key facts?
- 1Relevant fees for individual sellers in Azerbaijan are subject to 18% VAT
- 2Relevant fees for sellers in Bangladesh are subject to 15% VAT
- 3The new platform-fee VAT treatment applies from September 8, 2026
- 4Business sellers can submit a local tax number to request the applicable VAT treatment
What happened?
eBay’s tax information page states that sellers with registered addresses in Azerbaijan and Bangladesh are subject to new VAT treatment for platform fees from September 8, 2026. Relevant fees paid by individual sellers in Azerbaijan are subject to 18% VAT, while sellers in Bangladesh are subject to 15% VAT. Eligible business sellers may receive a VAT exemption or different treatment by submitting a valid local tax number. Business sellers in Azerbaijan must submit a VÖEN, while business sellers in Bangladesh must submit an NBR VAT number. The rule applies to sales, advertising, and other platform fees charged by eBay to sellers; it does not concern import duties on the goods in buyer orders. Sellers from China, the United States, Japan, and Europe whose registered addresses are outside these regions generally will not be directly affected. However, cross-border sellers with local entities, branches, or local receiving accounts should recheck their tax information and fee statements.
What does this mean for cross-border sellers?
eBay sellers with registered addresses in Azerbaijan or Bangladesh should recheck VAT treatment on platform sales, advertising, and other fees, and business sellers should confirm that their local tax information is valid. Sellers from China, the United States, Japan, and Europe are generally not directly affected, but those with local entities, branches, or receiving-account arrangements should still review their account details and statements.
What should sellers do now?
- 1This week, screen eBay accounts with registered addresses in Azerbaijan or Bangladesh and verify the business entity and tax number. Completion standard: business accounts retain the VÖEN or NBR VAT number as applicable, and missing items are listed.VAT quick lookup
- 2This week, enter eBay sales, advertising, and other platform fee statements into profit calculations and reconcile them at 18% for Azerbaijan and 15% for Bangladesh. Completion standard: produce the fee difference and open-review items for affected accounts.Profit calculator