From July 2021 Anything valued up to 150 euros will have VAT applied to it at a rate applicable to the destination country. This amount will be added to your Ebay invoice at the Ebay checkout. Ebay have adopted the IOSS system (international one stop shop).
Anything valued more than 150 euros will have VAT and customs duty applied to it at a rate applicable to the destination country. Your customs authority/postal service will contact you and advise you what these extra costs are and you will need to pay them prior to them releasing the item.