E-bay clients

Rachel FMAAT, AAT Licensed Accountant Posts: 349 Dedicated contributor 🌟 🐵 🌟

I was just wondering if anyone else had any ebay clients.

I have just gained a client (sole trader) who has set up business on ebay and wondered if anyone else has them too and also if they are importing.

How who you classify the following charges for the accounts?

Shop subscription fee - Advertising?
Insertion fee - Advertising
Item subtitle fee - Advertising?
Gallery fee - Advertising?
Buy it now listing fee - Advertising?
Final Value Fee - Commission/cos?
Paypal fees - Finance charges

On the import invoices for VAT as she is not VAT registered can these just be added to cost of sales.

Thanks for reading any advice will be gratefully received.

Kind Regards



  • claudialowe
    claudialowe Registered Posts: 275
    Hi there

    Broadly speaking how I would classify things is as follows:

    Anything that relates to the sale of a specific item would be cost of sales, and
    Anything that relates to the site itself would be advertising.
    Ebay fees could go either in cost of sales or finance charges - ditto paypal charges.

    Does this help?

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