eBay is obligated to collect VAT on the full value of the transaction including shipping costs, as the shipping costs are considered part of the total purchase. The VAT on the shipping charges apply at the same rate as the item(s) in the shipment.
The only references I have seen to VAT are on commercial vehicles from traders where VAT is added to the purchase price & paid to the seller. (it may have changed)
If you are not registered for EU or UK VAT, you should take the following actions:
Get familiar with EU import VAT: if you are not registered for VAT, you do not need to add a VAT rate to your listings. Where eBay has to collect VAT, we will add VAT on top of your listing price for shipments into the EU with a consignment value up to EUR 150.
Thanks but do I have to do anything or does EBay sort it through the fees if I don’t charge the buyers vat and is the price of items the cost after EBay has added vat to the fees .