Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that all online retailers trading on eBay in the UK display VAT numbers.

There is no requirement in tax legislation for a VAT-registered person to declare to a customer that they are registered or to provide a VAT registration number, unless they make a supply to another VAT-registered person, in which case they are obliged to issue a VAT invoice including their VAT number. However businesses are required to comply with the Electronic Commerce Regulations 2002 concerning the provision of this information.