VAT and EORI Guide for Importing from China to the EU and UK
When importing goods from China into the European Union or the United Kingdom, two compliance elements determine whether your shipment clears customs smoothly or ends up delayed, fined, or even returned: VAT and EORI.
Many new importers underestimate their importance—until their first shipment is stuck at the border, their Amazon FBA inventory cannot be checked in, or their courier refuses to deliver without the required registration numbers.
This guide explains everything international sellers need to know: what VAT is, what an EORI number does, who needs them, how to get them, and how they affect cross-border operations on marketplaces such as Amazon, Temu, TikTok Shop, eBay, Etsy, and Shopify.
VAT (Value Added Tax) is a consumption tax charged on most goods sold within the EU and the UK.
For importers, VAT applies when goods cross the border into an EU member state or the United Kingdom.
Why VAT matters for cross-border sellers
When you bring goods from China into Europe:
VAT is calculated at import.
It must be paid before goods can be released.
Online marketplaces often require VAT registration before allowing sales.
VAT and online marketplaces
Most platforms—including Amazon, eBay, Etsy, and TikTok—now require VAT compliance for:
Sellers storing inventory in EU/UK warehouses
Sellers using Amazon FBA or Pan-EU
Sellers importing and selling goods directly to European customers
Failure to provide VAT details can lead to:
Account suspension
Funds being withheld
Marketplace charging and remitting VAT automatically
Retroactive tax investigations
Even if you operate from the U.S., Canada, or Australia, selling into Europe requires VAT compliance if you own inventory or import goods.
Since Brexit, the EU and UK operate separate customs systems.
EU EORI begins with the country code of the member state (e.g., DE, FR, IT, NL).
Example: DE1234567890
An EU EORI is required for imports into:
Germany
France
Italy
Spain
Netherlands
Poland
and all other EU states
UK EORI begins with “GB”
Example: GB123456789000
A UK EORI is required for imports into:
England
Scotland
Wales
Northern Ireland (for UK-specific procedures)
If you ship to both regions, you need two different EORI numbers.
The simplest rule is:
EORI is for customs clearance
VAT is for tax compliance and selling
You need an EORI if:
You import goods into the EU or UK
You ship to Amazon FBA warehouses in Europe
Your 3PL ships orders to European buyers
You act as the importer of record
You need VAT registration if:
You store inventory in the EU/UK
You sell goods to EU/UK customers
You exceed distance-selling thresholds (in some countries)
You send goods to Amazon FBA Pan-EU nodes
Marketplaces increasingly require VAT even if sellers think they don’t.
Amazon FBA (EU)
If you store goods in any EU FBA warehouse, you must:
Register for VAT in that specific country
File periodic VAT returns
Comply with OSS/IOSS or local VAT rules
Pan-EU FBA
With Pan-EU, Amazon moves your products across borders automatically.
This means:
You will be required to hold VAT numbers in multiple countries
Inventory may be stored in Germany, Poland, France, Italy, Spain, Czech Republic, and other nodes
Compliance becomes more complex
UK FBA
For UK FBA:
A UK VAT number is required
A UK EORI number is required
Inventory movement is tracked independently from EU systems
3PL Warehouses in Europe
If you use a 3PL in Germany, Netherlands, Poland, France, etc.:
You will need VAT registration in the warehouse country
You must file returns on goods sold domestically
Even dropshipping models often trigger VAT responsibility once inventory enters Europe.
Although rates vary between countries, VAT is generally calculated on:
Product value
Shipping cost
Insurance
Any duties charged
This creates the “taxable base.”
Customs agents or your freight forwarder must declare this accurately.
Applying for an EORI
The process is usually:
Apply through the customs authority website (EU or UK)
Submit basic company documents
Receive approval (often within days)
Applying for VAT
VAT registration is more complex and typically requires:
Company registration details
Identification documents
Proof of business activity
Local representative (in some EU states)
Ongoing monthly or quarterly reporting
Many sellers work with:
VAT service providers
Tax agents
Amazon VAT service
Local accountants
Compliance is vital because improper VAT handling can lead to back taxes and penalties.
1. Shipment stuck at customs due to missing EORI
Carriers will not move the shipment until the number is provided.
2. Amazon receiving issues due to VAT gaps
Amazon may hold inventory if VAT numbers do not match your importer records.
3. Double taxation due to incorrect declarations
Incorrect HS codes or customs descriptions may cause VAT miscalculations.
4. Marketplace withholding payouts
Platforms must ensure tax compliance and may freeze disbursements.
5. Delays during EU–UK cross-border movement
Brexit has increased documentation and import steps.
Early preparation prevents most issues and keeps supply chains flowing smoothly.
Freight forwarders are not tax consultants, but they play a vital role in:
Making sure your EORI is included on customs documents
Ensuring VAT values match declared shipment details
Advising which import model (DDP/DAP/FOB/CIF) fits your compliance situation
Preparing accurate commercial invoices
Helping avoid customs holds due to documentation errors
A well-organized logistics partner prevents costly border problems—especially when shipping to Amazon FBA or European customers.
A reliable forwarder in China can:
Prepare compliant documents before departure
Coordinate smooth handover into EU/UK customs
Handle DDP, DAP, or standard freight options
Move goods into Amazon FBA facilities
Support sellers shipping to multiple markets
Companies like DIDADI Logistics specialize in helping overseas sellers ship from China into markets like the EU, UK, USA, Canada, and Australia.
While not a tax advisor, a capable logistics partner ensures the shipping and documentation side of VAT/EORI compliance is handled correctly, reducing delays and risk.
Understanding VAT and EORI is essential for any importer shipping goods from China to Europe.
Without them, your shipment cannot clear customs, your marketplace account may be disrupted, and your supply chain can experience major delays.
With proper preparation—and support from experienced logistics partners—importing into the EU and UK becomes predictable, compliant, and scalable.
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