Packing slip and invoice: what your eBay buyer finds in the parcel

Packing slip and invoice: what is the difference?

A packing slip and invoice do different jobs. A packing slip is a list of what is in the parcel: the order number, the items, the quantities and the delivery address. An invoice is a record of the sale: who sold what to whom, when, at what price, and with what tax. On eBay the buyer already has an order confirmation and a record in their purchase history, so a printed invoice in the box is optional for most sales. A packing slip, on the other hand, is useful in almost every parcel.

The aim is simple. When the buyer opens the box, they should be able to check that everything arrived, see who sent it, and know how to contact you if something is wrong. Getting that right reduces 'where is the rest of my order' messages and makes returns easier for both sides.

What should an eBay packing slip include?

A good packing slip fits on one page and answers the buyer's first questions. Include:

• Your business or trading name as it appears on eBay, so the buyer recognises the sender.
• The eBay order number and the order date.
• The buyer's name and delivery address, matching the order.
• Each item, with its quantity and, for variations, the size or colour ordered.
• A note of anything sent separately, if the order ships in more than one parcel.
• How to get help: 'Contact us through eBay messages from your order' is clear and keeps the conversation on eBay.
• How to return: 'Start a return from your eBay purchase history' and your return window.

Prices are optional on a packing slip. Leave them off if the parcel might be a gift, or include them if your buyers are mostly businesses that need to match it to their records.

Printing packing slips from Seller Hub

Seller Hub lets you print order details and packing slips from the Orders tab, one at a time or for several orders at once, alongside postage labels. If you use courier software or an order management tool, most can print a packing slip with the label. Whatever you use, print slips from the order data rather than typing them, so the address and items always match the order. Our guide to the eBay order fulfilment process shows where printing fits in a daily routine.

Do eBay sellers need to include an invoice?

For most consumer sales, no paper invoice is required in the parcel. eBay sends the buyer an order confirmation, and the buyer can see the order details in their purchase history. Many sellers include a simple receipt anyway, because some buyers like a paper record, and business buyers often ask for one.

UK business sellers: information the buyer must have

UK rules on online selling set out what a business must give a customer, and when. GOV.UK's guidance on online and distance selling says that before an order is placed you must give information including your business name, contact details and address, a description of the goods, the price including all taxes, delivery arrangements and costs, and how the customer can cancel. After the order, you must provide a copy of the contract on paper, by email or in another format the customer can save, no later than when the goods are delivered.

On eBay, the listing and eBay's order confirmation cover much of this, and eBay requires business sellers to show full business contact details on their listings. A packing slip or receipt that repeats your business name, address, the order details and how to cancel or return is a simple way to make sure the buyer has it in a form they can keep. Our guide to the right to cancel online orders in the UK covers the cancellation information in more detail.

When must a UK seller issue a VAT invoice?

VAT invoices only apply once you are VAT-registered. A UK business must register for VAT if its VAT taxable turnover for the last 12 months goes over £90,000, or if it expects to go over £90,000 in the next 30 days alone. Our guide to the VAT threshold for eBay sellers explains how to track that.

Once registered, HMRC's guidance on VAT record keeping (Notice 700/21) says you must issue a VAT invoice whenever you supply standard rate or reduced rate goods to another VAT-registered person, normally within 30 days of the date of supply. It also says there is no requirement to issue a VAT invoice for retail supplies to customers who are not registered, and that a retailer may assume no VAT invoice is needed unless the customer asks for one.

What a full VAT invoice must show

According to HMRC, a full VAT invoice must show, among other things:

1. a unique sequential invoice number;
2. the time of supply, and the date of issue if different;
3. your name, address and VAT registration number;
4. the customer's name and address;
5. a description of the goods and the quantity of each;
6. the unit price, the rate of VAT and the amount payable excluding VAT;
7. the total amount of VAT, in sterling.

For retail sales of £250 or less including VAT, HMRC allows a less detailed (simplified) VAT invoice showing your name, address and VAT number with less detail on the rest. Read the full list on HMRC's record keeping for VAT guidance, and check your own situation with HMRC or an accountant.

Worked example

Example: suppose you are VAT-registered and a small business buys three printer cartridges from you on eBay for a hypothetical £48.00 including VAT at the standard rate. The buyer messages you asking for a VAT invoice to reclaim the VAT. Because the sale is under £250 including VAT and you sell retail, a simplified VAT invoice would do: your name, address and VAT number, the date, a description ('3 x printer cartridge, model X'), the total including VAT and the VAT rate. Send it as a PDF through eBay messages or by email, and keep a copy with your records.

US sellers: invoices and sales tax

On eBay.com, eBay calculates, collects and remits sales tax for items shipped to the states and territories on its list, so the buyer's order record from eBay already shows the tax they paid. A packing slip with the order number and items is still worth including. Business buyers may ask for an invoice showing the item price, shipping and tax as charged on eBay, which you can produce from the order details.

What if someone else ships the order for you?

Some sellers fulfil orders from a wholesale supplier or a fulfilment warehouse. eBay allows dropshipping when you fulfil orders directly from a wholesale supplier. Listing an item and then buying it from another retailer or marketplace that ships straight to your buyer is not allowed, as eBay's drop shipping policy sets out. Either way, you remain responsible for the delivery and the buyer's satisfaction.

When a supplier or warehouse packs for you, agree the paperwork in writing: a packing slip that lists the contents and the eBay order number, and your returns and contact details, because you are the seller the buyer deals with. Nothing in the parcel should mislead the buyer about who the seller is or how to get help.

A packing slip and invoice checklist

• Print a packing slip for every order from the order data, with the order number and items.
• Tell the buyer how to contact you and start a return through eBay.
• For multi-parcel orders, say what is coming separately.
• Leave prices off if the order may be a gift.
• If you are VAT-registered, issue a VAT invoice to VAT-registered customers who need one, normally within 30 days.
• Keep a copy of every invoice you issue with your records.
• For international parcels, put customs paperwork on the outside of the parcel as the carrier requires, not inside.