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The 17.5 per cent applies to all seller fees paid to eBay - including insertion fees, feature fees, final value fees and service subscription fees - by sellers who reside, have a permanent address, or are established in the European Union.

Business sellers who have VAT identification numbers, and satisfy the other requirements of the business registration process, can register for a VAT exemption on fees if they submit a valid VAT ID number to eBay.