eBay marketplaces in Germany, Austria, and Switzerland offer German, Austrian, and Swiss users the option of being a Business-to-Business (B2B) seller who offers designated items, called Business Items, only to buyers who confirm that they are business users and are buying the item for business purposes. Private users — users who do not confirm that they represent businesses — cannot bid on Business Items.
To be a B2B seller, a seller must register a valid VAT-ID with eBay. Refer to VAT-exempt sellers for additional information.
When you are a B2B seller listing a Business Item, a message appears at the bottom of the item's listing page requiring potential bidders to confirm that they are business buyers. Note that you are responsible for confirming a buyer's business status. eBay does not verify such declarations.
In addition, if you specify a VATPercent for an item, your VAT rate is displayed on the item's listing page and you can choose to create an invoice that displays net price, VAT rate, and gross price, in accordance with European law.
Retrieve business users/items information
Retrieve the item data with GetItem and examine the Item.VATDetails.RestrictedToBusiness property and the Item.VATDetails.VATPercent field to determine whether an item was listed as a business item and whether the seller chose to specify the VAT rate.