Have you ever tried getting a VAT invoice (invoice with price and vat amount and rates and numbers written down on the invoice) from any eBay seller?

I doubt many of them are even VAT registered

Amazon on the other hand clearly state the Tax amounts and/or import duties on the invoices and receipts.

Anyways Ebay/Paypal are one scummy company who are being rightly out-competed by Amazon, they deserve it for their treatment of buyers and sellers and users of Paypal.