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eBay HMRC Reporting Threshold 2026: £1,707 or 30 Sales

Last checked against GOV.UK and eBay's help pages: 26 October 2026 · General information, not tax advice

The eBay threshold for 2026

eBay's UK digital sales reporting help page says it will report you if, within the calendar year (1 January to 31 December), either of these happens:

• your total sales on eBay are equal to or more than £1,707, after deducting fees, commissions or taxes, or
• you complete 30 or more sales transactions on eBay. Cancelled transactions aren't counted.

You only need to reach one of them. 30 cheap sales are enough on their own, and so is a handful of expensive ones.

Why £1,707 and not £1,700?

The rule itself is set in euros. GOV.UK says platforms won't report you if you make fewer than 30 sales of goods and receive less than €2,000 (about £1,700) in a calendar year. eBay converts the €2,000 into pounds using HMRC's average exchange rate. In its January 2026 announcement, eBay said that rate moved the threshold from £1,740 to £1,707 for 2026. Other platforms tend to quote "about £1,700".

What counts towards the £1,707

eBay says your total is based on the full amount you received for your sales, leaving out:

• the cost of shipping labels bought on eBay
• VAT collected and paid over by eBay, and VAT charged on fees
• amounts eBay deducted for fees, coupons, and cancelled or deleted orders
• returns

So the figure eBay uses can be lower than the total your buyers paid, and eBay notes it may differ from the payouts you actually received.

Each platform counts separately

eBay only counts your sales on eBay. Vinted, Depop and other platforms each apply the same rule to their own sales. You could make 25 sales on eBay and 25 on Vinted and not be reported by either, even though you made 50 sales in total.

Each platform words its rule slightly differently. The underlying GOV.UK rule is fewer than 30 sales of goods and less than €2,000 means no report.

What eBay sends to HMRC

If you reach the threshold, eBay asks you for your tax details. For an individual, eBay says it reports:

• your full name and main address
• your National Insurance number (and VAT number, if you have one)
• the number of sales and the total amount paid to you in each quarter of the year
• the fees, commissions or taxes eBay charged in each quarter
• the bank account number your sales proceeds were paid into

eBay reports each January for the previous year, so 2026 sales are reported in January 2027. GOV.UK says platforms must send the report by 31 January. eBay gives you a copy as a PDF, plus a CSV file listing the transactions it used, which only you see. You can download both from Payments → Taxes in Seller Hub or My eBay.

eBay warns that if you're asked for this information and don't provide it, your account may face payout holds or selling blocks.

Reported doesn't mean you owe tax

eBay quotes HMRC directly: if you're just selling unwanted items from around your home, like the contents of a loft or garage, it's unlikely you'll have to pay tax. eBay is also clear that the reporting rules "do not change your existing tax obligations or create new tax obligations". What matters for tax is what you sell:

• Your own used things: you're unlikely to pay tax. The exception is a single personal item sold for £6,000 or more at a profit, which may be liable for Capital Gains Tax. You only pay on gains above the £3,000 yearly tax-free allowance.
• Buying or making things to sell for profit: that's likely to be trading. The first £1,000 of gross trading income each tax year is covered by the trading allowance. Above that, you must register for Self Assessment by 5 October after the tax year ends.

Watch out: calendar year vs tax year, and before vs after fees

eBay's report covers the calendar year, after fees. HMRC's £1,000 trading allowance works differently:

• It runs over the tax year (6 April to 5 April). GOV.UK says that if you need to tell HMRC about your income, you'll need to work it out for the tax year. eBay's quarterly breakdown can help with that.
• It's measured on gross income, before any expenses are taken off. Platform fees are a cost, so eBay's after-fees figure can be lower than the number HMRC is interested in.
• It covers all your trading combined: eBay, Vinted, Depop, car boots and any other side hustle.

Two quick examples

Priya clears out the loft. In 2026 she sells 40 old household items on eBay for £520 in total, all things she owned and used. She passes 30 sales, so eBay asks for her NI number and reports her in January 2027. But she's selling personal possessions, so she's unlikely to owe anything.

Tom flips trainers. Between April and December 2026 he makes 22 sales on eBay of trainers he bought to resell, with buyers paying £1,600 in total. After fees he's under £1,707, and he's under 30 sales, so eBay won't report him. But he's trading and his gross trading income is over £1,000, so he needs to register for Self Assessment.

Illustrations only. Real situations can be less clear-cut.

Not sure where you stand?

• Use HMRC's free tool: Check if you need to tell HMRC about additional income.
• Read GOV.UK's guide to telling HMRC about income from online platforms.
• Speak to an accountant or tax adviser. If you're on a low income, the charity TaxAid gives free tax help.

Sources

• eBay: UK digital sales reporting
• eBay Community: New UK digital sales reporting threshold for 2026
• GOV.UK: Selling goods or services on a digital platform
• GOV.UK: Information for online sellers
• GOV.UK: Tax-free allowances on property and trading income
• GOV.UK: Capital Gains Tax on personal possessions and CGT allowances
• Vinted: HMRC requirements and Depop: Reporting your income in the UK (HMRC)

More guides for UK online sellers

• Do You Pay Tax on Vinted? UK Rules & HMRC Limits 2026 – Own clothes vs reselling, the £1,000 allowance and the 30-sale reporting rule, in plain English.
• Vinted HMRC Form & NI Number Request: What to Do – Why Vinted is asking for your National Insurance number, the end-of-year deadline, and why it doesn't mean you owe tax.
• Vinted Tax Calculator UK: Free HMRC Limit Checker – Check your sales against the 30-sale / ~£1,700 reporting rule and the £1,000 allowance. It checks limits; it doesn't work out a tax bill.
• Got an HMRC Letter About Vinted or eBay Sales? What to Do – A calm step-by-step: check it's genuine, work out if you were trading, and reply on time.
• Free Vinted & eBay Profit Tracker Spreadsheet (UK) – A free download with tax-year tabs, profit per item and a check against the HMRC limits.
• Trading Allowance vs Expenses: Which Should Resellers Use? – The £1,000 allowance or your real costs? Why resellers who track stock costs often come out ahead with expenses.
• Do Resellers Need to Register for Self Assessment? – When reselling counts as trading, the £1,000 rule, and the 5 October and 31 January deadlines.
• Depop HMRC Reporting: Do You Pay Tax on Depop Sales? – What Depop reports, what it asks you for, and Depop's own example of being reported but owing no tax.
• Etsy UK Tax: HMRC Reporting Rules for Sellers 2026 – When Etsy reports you to HMRC, and why things you make to sell usually count as trading.
• The £3,000 Side Hustle Threshold: Not in Force Yet – What was announced, what it would change, and why the £1,000 rule still applies today.