Cross-Border Tax Responsibility Policy

Last updated: October 22, 2026

US sales tax

Elefair is a marketplace facilitator. Where state law requires, Elefair calculates, collects and remits US sales tax on orders shipped to buyers in those states (calculated at checkout via Stripe Tax). Sellers do not collect or remit sales tax on Elefair orders in facilitator states and sales tax is never part of your fee base or net.

Seller income tax

Sellers are responsible for income tax on their earnings in their own country. US sellers who exceed IRS thresholds receive Form 1099-K from our payment processor; provide a W-9 to avoid backup withholding. Non-US sellers provide a W-8BEN/W-8BEN-E; income from sales of goods shipped from outside the US is generally not US-source, but Elefair does not give tax advice — consult a professional.

VAT / GST outside the US

Sellers registered for VAT/GST in their home country handle their own obligations. For orders delivered outside the US, destination VAT/GST and duties are the buyer's responsibility unless the listing states "duties included".

Import duties into the US

Buyers importing goods from international sellers may owe duties above the de minimis threshold; see the Customs, Duties & Import Taxes Policy.

Invoices and records

Every sale statement is available in Finance; download statements and the annual summary for your records. Elefair keeps tax records for 7 years.

Last updated October 22, 2026