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Blighty’s Trading Standards has reported more than 200 non-EU sellers to eBay for failing to display VAT numbers, a figure thought to “barely scratch the surface” of sellers breaching the rules, El Reg can reveal. Under e-commerce regulations, a VAT number must be easily, directly and permanently accessible. As an intermediary, an online marketplace does not have to enforce this regulation until notice of the problem has been given, said Trading Standards.