---
schema_version: "secwatch.filing_event.v1"
accession: "0001065088-21-000043"
form_type: "8-K"
ticker: "EBAY"
cik: "0001065088"
company_name: "EBAY INC"
filed_at: "2021-12-15T23:59:59+00:00"
generated_at: "2026-06-28T00:46:09.427315+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# eBay changes GMV definition to include shipping and taxes; restates historical metrics

## Summary
- GMV now includes all paid transactions inclusive of shipping fees and taxes; previously included only regardless of consummation.
- Change enabled by global payments transition; impact on previously reported GMV is immaterial.
- Historical GMV and active buyer metrics restated; October 27, 2021 guidance unchanged.
- New definition aligns GMV with customer money flows and better correlates to net transaction revenue.

## SEC filing metadata
- accession: 0001065088-21-000043
- form_type: 8-K
- ticker: EBAY
- cik: 0001065088
- company_name: EBAY INC
- filed_at: 2021-12-15T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1065088/000106508821000043/0001065088-21-000043-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1065088/000106508821000043/ebay-20211215.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001065088-21-000043
- JSON: https://secwatch.observer/filing/0001065088-21-000043.json
- Plain text: https://secwatch.observer/filing/0001065088-21-000043.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.