There is no clear rule on whether a corporate account is required to sell products on eBay. Depending on the scale of one's sales and the structure of one's business, one can use either a personal bank account or a corporate account. Generally, if sales are large or the business is run under a company name, it may be more appropriate to use a corporate account. A corporate account offers more business-related features, such as tax filing and invoice management. However, it is also possible to use a personal account, as long as eBay's terms and conditions are followed.