no, if you pay them by paypal, it goes to the dhgate escrow account, once you recieve your item you have to release the payment to them, you don't need any tax id or anything along that lines. just be sure who your buying from, i have had good luck using them on some things, but don't buy high end stuff like prada, ipod, or ps3. pearls, or some clothing would be okay, but remember its all fake, so it just depends on what your looking for.