eBay Introduces Credit Notes, Changing How US Sellers See Fee & Tax Reversals
eBay is introducing Credit Notes for US seller fee and tax reversals in move aimed at increasing financial reporting transparency and simplifying bookkeeping for sellers.
The company will begin issuing separate credit notes for all seller fees, charges, and tax reversals in the US on January 1, 2026, with each credit note clearly showing any credited amounts as well as references to the original invoice.
Introducing US Credit Notes for Seller Fees and Tax Reversals
What is a Credit Note?
A credit note is a tax document that reduces or cancels all or part of a current or previous invoice.
It confirms that a certain amount — such as a reversed fee, overcharge, or refund — has been credited back to your account.
Just like your tax invoice, an eBay credit note is an official accounting and tax document. You should retain it for your accounting records and treat it as a separate document that complements the original invoice.
Together, your invoice and credit note provide a complete record of your transactions — making seller fee and tax reconciliation and record keeping easier.
eBay says they are making this change to improve transparency, make it easier to match charges with reversals, and align eBay’s invoicing process with market best practices with the goal of making billing clearer, more transparent, and easier for sellers to manage.
Starting January 1, 2026, sellers will be able to access credit notes in the same location as their tax invoices with the data provided as:
- A PDF summary (for a quick overview),
- A CSV file (for detailed transaction-level information.
Sellers can download these files from Seller Hub or My eBay:
- Go to the Payments tab in Seller Hub (or Payments in My eBay),
- Select Reports,
- Open the Tax Invoices tab,
- You’ll see a list of available credit notes alongside your monthly tax invoices,
- To download, select Summary Download or Details Download.
More transparency and better reporting capabilities are a win for sellers, though that's likely not the only motivation for eBay to make these changes - the marketplace itself is also under increased scrutiny and potential regulatory action due to new laws in Texas and Washington which may apply sales tax to final value fees, listing fees, advertising fees, and more.
Liz Morton
What do you think of eBay introducing Credit Notes for US seller fee and tax reversals - transparency win or just more confusing paperwork? Let us know in the comments below!
