Selling on eBay is one of the simplest ways to earn online in Australia. You might list a few second-hand items or run a full online store. One common question often appears: Do you need an Australian Business Number (ABN) to sell on eBay? Short answer: Hobby sellers do not need an ABN. Business sellers must have one.
Hobby Sellers: When You Don’t Need an ABN
Sell only sometimes, and clear personal items, and you likely fall into the hobby category. The ATO treats hobby selling as not aimed at profit. Hobby sellers do not need an ABN to list or sell on eBay. Many Australians sell a few items each year without registering a business. Keep clear records of sales anyway. Changes in activity that show regular trading can change your tax status.
Business Sellers: When You Must Have an ABN
Sell often or buy stock to resell, and the ATO calls that a business. Use an ABN when you run eBay as a source of income. Signs you run a business on eBay:
- You buy goods to resell.
- You list new or handmade items frequently.
- You promote listings like a shop.
- You earn a steady income from listings.
When your annual turnover from all business activities goes above $75,000, register for GST. Registering for GST requires an ABN. Failing to register can trigger penalties and extra paperwork.
eBay’s Own Requirements and How They Affect You
eBay does not force casual sellers to give an ABN for single listings. Open a store, list in bulk, or request tax invoices, and eBay will ask for business details. Supplying an ABN affects how GST applies to platform fees. Not providing an ABN while trading as a business can lead to GSTbeing added to fees or confusing invoices. Having an ABN makes invoicing and fee handling simpler as your sales grow.
The Importance of Having an ABN (Even If You Don’t Need One)
Many small sellers register for an ABN before they must. An ABN helps in several practical ways:
- Professional credibility. Buyers and suppliers see a registered business.
- Tax reporting. You can claim business expenses and record income clearly.
- Fee handling. eBay will not add GST to seller fees when you provide an ABN.
- Faster growth. You avoid delays when sales increase and formal registration becomes necessary.
Seller forums show many small businesses wish they had registered earlier to avoid bookkeeping problems.
How to Decide: A Quick Checklist
- Selling only occasionally and clearing personal items → likely hobby, no ABN.
- Selling regularly, buying stock, or earning a steady income → likely business, get an ABN.
- Turnover above $75,000/year → must register for GST and have an ABN.
- Planning to open a store, sell in bulk, or expand platforms → obtain an ABN now.
Use the ATO online tool or talk to an accountant for a formal determination.
How to Apply for an ABN
Applying for an ABN is free and fast. Use the Australian Business Register online form and have your business details ready. The form asks about your activity, structure, and contact details. If you feel unsure about tax rules or future growth, speak with a registered tax agent or accountant.
Frequently Asked Questions (FAQ)
Do I need an ABN to sell a few items on eBay?
No. Selling occasionally and clearing personal items counts as a hobby. You do not need an ABN.
When does selling on eBay count as a business?
You run a business when you sell regularly, buy items to resell, earn a steady income, or promote listings like a store.
Do I need to register for GST?
Yes, if your total turnover from all business activities exceeds $75,000 per year. GST registration requires an ABN.
What are the benefits of having an ABN early?
It allows cleaner tax reporting, GST handling on fees, professional credibility, and faster expansion.
Can eBay force me to provide an ABN?
Not for casual selling. eBay asks for an ABN when you open a store, list in bulk, or request tax invoices.
How to get an ABN for eBay?
Apply online for free via the Australian Business Register. You need to provide your business type, activity, and contact details. Once issued, you can use it for eBay and other business purposes.
How to add an ABN to eBay?
Log in to your eBay account, go to Account settings, then Business Information. Enter your ABN, and eBay will use it for invoicing and GST purposes.
How do I apply for an ABN?
Apply free online through the Australian Business Register. Provide business type, activity, and contact details.
Final Thoughts: ABN as the Foundation of Your eBay Success
Casual sellers can list without an ABN, and many do. Serious sellers should treat an ABN as essential. An ABN supports GST registration, clean invoices, and clearer tax reporting. Registering early reduces surprises and makes expansion easier. Start small with clear records, and add an ABN when your activity moves beyond casual selling.