To offer a B2B item, you must satisfy the following conditions:

  • You are eBay VAT-exempt.
  • You live in Germany, Austria or Switzerland.
  • You are listing the item on a marketplace in Germany, Austria or Switzerland.
  • You are offering the item only in B2B-enabled categories.
  • To check whether a category is B2B-enabled, check the value of the Category.B2BVATEnabled property in the category data returned by GetCategories.

To list a business item using the AddItem:

  • Use GetCategories to make sure the categories in which the item will be listed are B2B-enabled(i.e., Category.B2BVATEnabled returns true).
  • Pass a value of true in the Item.VATDetails.BusinessSeller property. This means the seller declaresthat the seller represents a business.
  • Pass a value of true in the Item.VATDetails.RestrictedToBusiness argument. This means the sellerrestricts the sale to another business user.
  • (Optional) Specify a value between 0 and 30 percent in the Item.VATDetails.VATPercent propertyand include the VAT in the starting price (minimum bid). This displays VAT information in the item's shipping page and allows you to choose an invoice template that displays the net price, VAT rate and amount, and the gross price.
  • Some countries require that you specify a return policy for any Buy It Now items.

Regardless of whether an item uses business features or not, eBay fees are charged on gross sales prices.

Usage of some business features is optional. For additional information about eBay's business features, refer to Rahmenbedingungen [General Conditions]