3PL Delivery International Shipping eCommerce Logistic

Table of Content

EORI: The “EU Identity Card” for Import and Export

VAT: The “Tax Pass” for Sales in Europe

The Relationship Between EORI and VAT

ePlus European Cross-Border eCommerce Logistics Service

FAQs about EORI and VAT

In recent years, cross-border eCommerce has become a new engine for global trade. According to Statista data projections, the European eCommerce market size will reach US$673.82 billion in 2025, and is expected to reach US$841.14 billion by 2030, with an annual growth rate of 4.54%. European consumers’ acceptance of Asian products continues to rise, bringing unprecedented opportunities for enterprises. However, to successfully enter this vast market, “compliance” is the first threshold, and EORI (Economic Operators Registration and Identification Number) and VAT (Value Added Tax) are two indispensable keys. In this edition of e+Solutions eCommerce Logistics Guide, we’ll introduce the importance of EORI and VAT for eCommerce import and export to the European market, and explain the relationship between the two.

EORI: The “EU Identity Card” for Import and Export

EORI (Economic Operators Registration and Identification Number) is a unique identification number assigned by the EU to all import and export enterprises to monitor cargo flow and customs clearance processes. Regardless of whether the enterprise is established within the EU, as long as it involves the import and export of goods to the EU, it must apply for an EORI number. The function of EORI is to assist customs in tracking import and export activities, ensuring smooth customs clearance of goods and avoiding delays or detention. After registration, the number can be used throughout the EU and is recognised by customs authorities in all member states.

The application process is relatively simple. Enterprises can choose any EU member state as the registration location and apply online through the customs website of that country. Generally, they need to submit company registration documents, tax information, proof of import and export business, etc. The application is free of charge, and the processing time usually ranges from a few days to a few weeks.

For cross-border eCommerce, EORI is like a “clearance passport” that ensures smooth logistics processes for goods within Europe and is an essential basic condition for every seller.

EORI VAT 歐洲電商 跨境電商 進出口 European eCommerce Cross-border eCommerce Import and export

VAT: The “Tax Pass” for Sales in Europe

VAT (Value Added Tax) is a consumption tax levied by the EU on goods and services. Since 1 July 2021, the EU has abolished the tax exemption threshold for items below €22. Regardless of whether shipped through eCommerce platforms or local warehousing, all goods imported into the EU are subject to value-added tax. For non-EU enterprises, the method of applying for a VAT number varies depending on the value of the goods:

Application Methods

High-Value Goods
(Over €150)
  • Enterprises need to register for non-resident VAT in the importing country and apply online or by mail through the local tax authority.
  • When applying, businesses must provide company documents, bank accounts, import records, etc. (In most cases, businesses need to appoint a tax agent within the EU to assist with compliance.)

Low-Value Goods
(€150 or Below)
  • Businesses can choose to use the IOSS (Import One Stop Shop) system to simplify the VAT declaration and payment process.
  • Applicable to goods sent directly from outside the EU to local consumers;
  • Not applicable to European eCommerce platform goods stored in EU warehouses, such as FBA (Fulfillment by Amazon).

Correct declaration and payment of VAT is key to compliant eCommerce operations; otherwise, enterprises may face issues such as inability to obtain tax refunds, fines, cargo detention, or sales restrictions. It is noteworthy that VAT rates and regulations vary across European countries. For example, the standard tax rate in Germany is 19%, in the Netherlands is 21%, and in Luxembourg is only 17%. Therefore, before entering a specific market, enterprises should fully understand the local tax system and, if necessary, hire professional tax consultants for assistance.

The Relationship Between EORI and VAT

EORI and VAT complement each other and perform their respective roles in the European trade system. In simple terms, EORI is the “identity card” for customs clearance, while VAT is the “pass” for tax declaration. In most EU countries, the EORI number is usually generated based on the VAT number, for example, in the format “country code + identification code (up to 15 alphanumeric characters)”.

It should be noted that since Brexit, the UK operates EORI and VAT systems independently, and enterprises must apply to the UK authorities separately and cannot use EU numbers.

EORI VAT 歐洲電商 跨境電商 進出口 European eCommerce Cross-border eCommerce Import and export

ePlus European Cross-Border eCommerce Logistics Service

In the process of entering the European market, EORI and VAT are just the starting point. The real challenge lies in how to integrate import and export, warehousing, logistics, and customs declaration processes to ensure efficient and compliant operations. ePlus cross-border eCommerce logistics services are designed for this purpose. In addition to having self-operated overseas warehouses in the Netherlands and the UK, ePlus can also assist clients in applying for European EORI and VAT numbers (generally taking about 3 to 4 weeks), and provide comprehensive support including import and export procedures, air and ocean freight, warehousing, and fulfillments. Through ePlus‘ one-stop service, enterprises can quickly complete their European market layout, focus on brand management and sales strategies, and easily seize the wave of European eCommerce growth.

FAQs about EORI and VAT

EORI (Economic Operators Registration and Identification Number) is a unique customs identification number issued by the European Union to monitor and clear import/export shipments. 

Regardless of whether your company is based inside or outside the EU, an EORI number is mandatory if you plan to ship goods into EU member states. Think of it as a “Customs Passport” for your products, it ensures smooth customs clearance and helps prevent your shipments from being held up or delayed due to missing documentation. 

VAT (Value Added Tax) is a consumption tax levied on goods and services sold within the EU. How you handle it depends on the item value: 

  • High-value goods (over €150): Sellers must register for a Non-Resident VAT number in the destination country to declare and pay tax upon import. 
  • Low-value goods (€150 or under): Sellers can utilize the IOSS (Import One-Stop Shop) system to simplify tax declaration and collection at checkout. 

Since VAT rates vary across EU member countries, we recommend researching local tax regulations in advance or consulting a professional logistics partner for guidance. 

Simply put: EORI is your ID for customs clearance, while VAT is your permit for tax reporting, you need both to trade legally. In most EU countries, your EORI number is directly linked to your VAT registration. 

Impact of Brexit: 

The UK now operates its own independent EORI and VAT systems separate from the EU. If your brand intends to sell in both the UK and the EU, you must apply for separate EORI and VAT numbers for each region, they can no longer be shared. 

Expanding into Europe requires navigating complex customs regulations and tax compliance (EORI & VAT) alongside standard shipping. The ideal approach is to partner with an all-in-one 3PL provider that handles both tax/customs filings and local fulfillment within the UK and Europe. 

ePlus operates self-owned overseas warehouses in both the Netherlands and the UK. We assist sellers with EORI and VAT registration for both regions, providing seamless air freight, sea freight, and local last-mile delivery arrangement to help your brand establish an effortless European sales network. 

Customs holds, incorrect tax filings, and heavy fines are major risks in cross-border trade with Europe. 

ePlus offers comprehensive customs clearance support and import/export documentation management to ensure full compliance with local regulations. Once your goods arrive in Europe, they are stored in our Netherlands or UK warehouses before being dispatched via local courier networks. By trusting our team with complex tax and logistics procedures, you can focus on brand marketing and revenue growth. 

Rapid order growth and multi-country fulfillment require a reliable shipping capacity combined with a flexible, cross-border warehouse network. 

ePlus delivers an integrated cross-border eCommerce logistics solution supporting air and ocean freight. Sellers can flexibly manage inventory across our Netherlands, and UK warehouses based on operational demand. Whether you are testing the market in a single country or rolling out across all of Europe, ePlus provides dependable fulfillment and back-end logistical support every step of the way. 

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Cross-border eCommerce: Strategic Response to Global Tariff War Challenges

Encountering any e-Commerce logistics troubles? e+Solutions can help you! From goods storage and management, handling and packaging, to arranging last-mile, we can meet all your logistics needs while allowing you to operate an online store easily

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