Do I need a VAT number to have a business account on eBay?
Is a VAT number mandatory?
No, it is not mandatory to have a VAT number to open a business account on eBay.
It is possible to register a business account using only your tax code.
How it works in practice
- Private account → always and only with tax code, never with VAT number.
- Business account → can be opened either with a tax code (if you don’t have a VAT number) or with a VAT number (if already available).
In other words, opening a business account does not automatically mean you are required to have a VAT number.
When a VAT number is required
A VAT number becomes mandatory when selling on eBay takes on the characteristics of a real business activity, meaning if it is:
- Habitual → regular and continuous sales.
- Organized → stock management, suppliers, dropshipping, or automation.
- With stable profit intent → non-occasional sales with the goal of earning consistently.
In this case, it is not an eBay rule but a requirement under Italian tax law.
Practical examples
- Selling a few personal items? → Private account with tax code.
- Selling more products and eBay asks me to switch to Business? → Business account with tax code (without immediate VAT number requirement).
- Running a continuous business with Droopify, buying to resell, working with suppliers and constant flows? → Business account with VAT number (legal requirement).
Summary
- You do not need a VAT number to open a business account on eBay.
- You can register with either a tax code or a VAT number.
- A VAT number is mandatory only if the activity becomes continuous, organized, and with stable profit intent, not simply because you have a business account.