Online Seller

eBay, Etsy, Amazon, Vinted — know your Revenue obligations as an online seller.

Allowable Expenses

• Cost of Goods Sold — Purchase price of items you resell, or materials used to make items sold online.
• Platform Fees — eBay final value fees, Etsy transaction fees, Amazon FBA fees — fully deductible selling costs.
• Packaging & Postage — Boxes, bubble wrap, padded envelopes, and postage costs.
• Photography Equipment — Lightbox, camera, or lighting used to photograph products for listings.
• Storage — Self-storage unit rent for stock or Amazon FBA storage fees.
• Returns & Refunds — Net cost of accepted returns — restocking, disposal, or repair costs.

Tax Tips

• Revenue receives data from eBay, Etsy, Amazon, Vinted, and other platforms under the OECD DPPIR framework — your reported income must match.
• Buying to resell is a trade even if occasional — Revenue considers profit motive when deciding if activity is taxable trading.
• Irish VAT registration is required once your taxable turnover exceeds €37,500 (services) or €75,000 (goods) — plan ahead.
• PayPal and Stripe also report payment data to Revenue — all payment channels must be accounted for.

Frequently Asked Questions

Does Revenue receive my selling platform data?

Yes. EU digital platform reporting rules (DAC7) require platforms including eBay, Etsy, Vinted, and others to report Irish seller data to Revenue annually. Declare all online selling income on your Form 11.

Are postage and packaging costs deductible in Ireland?

Yes. Postage, packaging materials, and shipping costs are direct selling expenses and fully deductible on your Irish tax return.

When do online sellers need to register for VAT in Ireland?

Register for Irish VAT when your annual taxable turnover from goods exceeds €75,000 (or €37,500 for services). If you sell goods into other EU countries, distance selling VAT rules (OSS) may also apply.

What is the EU One Stop Shop (OSS) scheme for Irish online sellers?

If you sell goods to consumers in multiple EU countries and your cross-border sales exceed €10,000 per year, you must register for EU VAT via the One Stop Shop (OSS). This lets you file a single EU VAT return in Ireland covering all your EU cross-border sales — instead of registering for VAT in each country.