, this indicates that the seller is a business user and intends to use listing features that are offered to business users only. Applicable only to business sellers residing in Germany, Austria, or Switzerland who are listing in a B2B VAT-enabled category on the eBay Germany (DE), Austria (AT), or Switzerland (CH) sites.
The seller must have a valid VAT ID registered with eBay. This must be set to
. It has no effect (and it's not returned) if RestrictedToBusiness
If an item was not qualified as a business item when originally listed, but meets the conditions for business items when the item is revised or relisted, the seller can convert the item to a business item by specifying the appropriate VAT details.
See the eBay Features Guide
for more information and additional rules.