EORI vs VAT number vs IOSS: which do you need to sell in Europe? You may need one, two or all three, depending on how goods move. An EORI identifies you to customs, a VAT number supports your VAT obligations, and IOSS can simplify VAT reporting for eligible imported B2C parcels. Your stock location and import model determine the answer.
Key takeaways
- An EORI number is a customs identifier; it does not replace VAT registration or a VAT reporting scheme.
- An EU VAT number identifies a taxable person for VAT purposes, but it does not by itself allow customs clearance.
- IOSS is an optional VAT scheme for certain imported distance sales to EU consumers where the intrinsic value of the consignment does not exceed EUR 150.
- Holding stock in an EU Member State can create local VAT obligations even when your customers are in other Member States.
- Check customs, VAT and product compliance separately before dispatch: they meet in the same transaction, but none substitutes for another.
EORI vs VAT number vs IOSS: which do you need to sell in Europe?
The difference is their purpose: EORI is for customs, a VAT number is for tax, and IOSS is a VAT reporting scheme for a defined type of imported distance sale. Mixing them up can leave a declaration incomplete, delay a shipment or result in VAT being charged at the wrong point.
| Identifier or scheme | Main purpose | When it applies | Main authority |
|---|---|---|---|
| EORI | Identifies the operator for customs | Import, export and customs declarations | Customs authority |
| EU VAT number | Identifies the taxable person for VAT | VAT transactions in the EU | Tax authority |
| IOSS | Reports VAT on eligible imported B2C sales | Eligible imported distance sales | Tax authority |
EORI: your customs identifier
EORI stands for Economic Operators Registration and Identification. It identifies economic operators in their dealings with EU customs authorities. The European Commission explains its role in customs operations under the Union Customs Code and the EORI system.
If you send a consignment from Shenzhen to an Amazon FBA warehouse in Germany, goods are imported when they enter the EU. An EORI will generally need to be considered to identify the operator in the customs process, depending on your role and the arrangement with the customs declarant. It is not a VAT number and it does not show that the product is compliant.
An EU VAT number: your tax identifier
An EU VAT number identifies a taxable person for VAT transactions. It is used, among other things, in transactions between businesses established in different Member States and in VAT returns relevant to your situation. Your Europe’s VAT guidance for businesses sets out the general EU VAT framework.
A non-EU seller importing stock into France, Germany or Spain may need VAT registration in the relevant country. The answer depends on the trade flow, named importer, storage location, sales model and national rules. An EORI issued in one Member State therefore does not remove the need to assess VAT in every country where you hold or place stock on the market.
IOSS: a scheme for certain imported B2C sales
IOSS, the Import One-Stop Shop, allows VAT to be collected from the buyer at checkout and declared through a single portal for certain imported distance sales of goods. It applies to consignments with an intrinsic value not exceeding EUR 150, subject to the applicable conditions. The European Commission explains the operation of OSS and IOSS.
IOSS does not remove the customs declaration. It does not automatically apply to every product or logistics route, and it does not replace VAT registration that may be required because goods are already stored in the EU.
Who needs to assess EORI, VAT registration and IOSS before selling in the EU?
Any seller or manufacturer bringing goods into the EU, storing products in a Member State or selling to EU consumers should assess EORI, VAT and IOSS separately. Your nationality is not the starting point; the real movement of goods and your role in the transaction are.
You are particularly likely to be concerned if you are:
- a non-EU business shipping parcels directly to EU consumers;
- a seller importing pallets to a warehouse, fulfilment provider or Amazon FBA;
- an EU business buying goods from outside the EU and reselling them in several Member States;
- a manufacturer selling under its own brand and arranging import for customers; or
- a marketplace seller whose stock moves between EU countries.
Example: a US company sells a EUR 35 accessory through its own website. If every order leaves the United States for a consumer in France, IOSS may need to be assessed, provided the scheme’s conditions are met. If the same company first sends 2,000 units to a warehouse in Poland, it is a different model: the stock import, import VAT and Polish storage need review. IOSS is not the scheme that manages that bulk import.
To map your origin, storage and destination countries before the first shipment, use Country Compliance. It helps you organise the customs, tax and product checks to review for each flow.
EU Seller Kit — If you are planning a first EU shipment or deciding between direct dispatch and EU warehousing, the EU Market Entry Compliance Assessment structures the checks to make: customs, VAT, GPSR, CE marking, packaging and related requirements.
When do you need EORI, local VAT registration or IOSS?
The right route depends on when goods cross the EU border and where they are located when sold. In practice, draw the physical flow before selecting a VAT scheme.
Direct dispatch from outside the EU to a consumer
If you ship a parcel from China, the United States or Great Britain directly to a private customer in the EU, you need to address the customs declaration and import-related VAT. For eligible consignments with an intrinsic value of no more than EUR 150, IOSS can allow VAT to be collected at checkout rather than on delivery.
Without IOSS, import VAT may be collected on arrival under the applicable process. The customer may then receive a payment request from the carrier or customs representative. That commercial consequence does not mean every seller should use IOSS: check the eligibility of the goods, consignment and sales route first.
Importing stock into the EU before sale
When you import a batch into the EU, that is a customs transaction separate from the later sale to the consumer. Plan for EORI where it is required for your role in the customs process. Import VAT, the storage country and subsequent domestic or cross-border sales then determine the VAT obligations to assess.
Imagine a Chinese manufacturer delivering headphones to a German warehouse before any customer order exists. The units are already in the EU, so later sales are not imported distance sales under the IOSS model. Instead, assess the import, German storage and sales from that stock.
For this model, read the guide to importing stock into the European Union, then structure known costs with the customs cost simulator. The result depends in particular on customs value, tariff classification, origin and the applicable rate.
B2B sales within the EU
A sale to a business established in another Member State does not automatically fall under IOSS. Review the customer’s VAT number and the VAT rules applying to the transaction. You can check a partner’s number in the European Commission’s official VIES system, but a valid result alone does not determine the complete VAT treatment.
How do you choose and set up the right route step by step?
Start with the goods, then attach identifiers and tax arrangements to each stage. This avoids the common mistake of applying for EORI or registering for IOSS before identifying the importer, storage country and contractual seller.
1. Map the real movement of goods
Record the manufacturing country, dispatch country, first EU entry point, storage country, customer country, any Incoterm and the person named as importer. Where a carrier or marketplace is involved, ask who submits the customs declaration and on whose behalf.
2. Identify the tariff classification and customs measures
The HS code and applicable nomenclature affect duties, tariff measures and supporting documents. Research and confirm the classification in TARIC. The HS classification assistant can generate candidate subheadings that you should confirm against the nomenclature and TARIC.
3. Prepare EORI where the customs transaction requires it
Apply to the competent authority according to your establishment and trade flows. The EORI framework is set out in Commission Implementing Regulation (EU) 2015/2447. Once issued, an EORI can be checked through the European Commission’s official EORI validation tool.
If you need to assemble the application, EORI file preparation helps you prepare the file; the customs authority remains responsible for issuing the number. For a flow mainly handled with French customs, see EORI registration in France.
4. Review VAT before setting your sales terms
Separate import VAT, VAT charged on the customer sale and VAT obligations resulting from storage. Compare domestic, intra-EU and import scenarios with the EU VAT calculator. It is a planning tool: where the tax position is complex, confirm it with the competent authority or a tax adviser.
5. Check whether IOSS fits your direct parcels
Confirm that you sell to a consumer, that goods are dispatched from outside the EU, that the consignment’s intrinsic value remains within the applicable threshold, and that your process can pass the required data to the customs declarant. If a marketplace is deemed supplier in your circumstances, its role can change the VAT arrangement; review the contractual and tax conditions that apply.
Checklist before your first shipment
- I have identified the country of origin, dispatch, EU entry and storage.
- I know who is the importer and who submits the customs declaration.
- I have checked the HS code, duties and applicable TARIC measures.
- I have assessed whether EORI is required for my role in the transaction.
- I have separated import VAT, VAT on the sale and VAT obligations created by storage.
- I have checked whether my direct parcels qualify for IOSS and have not used it for stock already imported into the EU.
- I have gathered the commercial and product documents needed before dispatch.
What documents do you need for customs and VAT?
Your documents must reflect the real transaction. Inconsistent information on the invoice, product code or importer can delay customs clearance. EORI, VAT and IOSS references must be provided in the right context; they do not replace commercial evidence.
For an import, usually prepare a consistent commercial invoice, an accurate goods description, quantities, value, currency, delivery terms, proposed tariff code, origin, party details and transport documents. Further documents may be needed depending on the product and customs procedure. Use the EU import customs documents checklist to review what to assemble.
Keep the evidence supporting your VAT treatment as well: order records, payment evidence, delivery data, declarations and any intermediary references. For IOSS, accurate data passed to the declarant matters. An IOSS number must not be used outside the intended process, or VAT may be handled incorrectly at import.
TradeFlow AI can help you prepare or review commercial-invoice and import information, subject to the limitations and sources available. It does not replace a customs declarant, tax authority or verification of the data you submit.
What mistakes most often cause holds or unexpected costs?
Problems usually arise from a trade flow described incorrectly, not from the names of the schemes themselves. A marketplace, freight forwarder and authority may each see only part of the transaction, so you need a complete view of the chain.
Treating EORI as though it were a VAT number
An EORI may be requested for customs, but it does not automatically register you for VAT in the country where you import or store goods. Equally, a VAT number is not a substitute for a customs identifier. Check EORI separately from VAT: how to check an EORI number and VAT number without confusing them explains the limits of each check.
Using IOSS for goods already held in the EU
This is a common misunderstanding. IOSS covers certain imported distance sales; it does not settle VAT on sales from stock already located in France, Germany or another Member State. If your stock enters a pan-European fulfilment programme, assess the actual storage countries and the obligations that follow.
Forgetting that product compliance is separate
An EORI, correctly reported VAT or valid IOSS arrangement does not make a product lawful to sell. For consumer products, Regulation (EU) 2023/988 on general product safety sets obligations for economic operators and distance sales. Products covered by EU harmonisation legislation may also require CE marking, such as toys under Directive 2009/48/EC; always check the applicable sector-specific text.
An incomplete listing can be blocked by a marketplace, while a market-surveillance authority may request traceability or safety information. Before publication, the Marketplace Product Compliance Scanner flags compliance information to verify in your listing. For CE-marked products, the practical guide to CE marking helps distinguish manufacturer, importer and distributor duties.
EU Seller Kit — For imported direct-to-consumer sales, the most relevant tools are the EU VAT calculator, customs cost simulator and Marketplace Product Compliance Scanner. Each supports a different stage of preparation.
Which special cases should you plan for?
Some flows need a separate assessment because one sales site can support several logistics models. Do not automatically carry the arrangement from one country or sales channel into another.
Great Britain and Northern Ireland
Great Britain is outside the EU customs territory. You may therefore need both an EU EORI and a GB EORI for different operations; they are not interchangeable. GOV.UK guidance on getting an EORI number explains the UK process. For relevant flows, see when you need both an EU and GB EORI.
Regulated and CE-marked products
Customs and VAT are only part of the launch process. A toy, radio device, electrical product or cosmetic may be subject to additional sector-specific rules. CE marking applies only to categories covered by specific legislation; Your Europe explains the scope and principles of CE marking.
If you are a non-EU manufacturer of a CE-marked product, an authorised representative may be required or useful under the applicable legislation and written mandate. The CE Authorised Representative service does not replace your conformity assessment, testing, technical documentation or EU declaration of conformity. For consumer products sold by a non-EU operator, an EU-based GPSR responsible person may also be needed; that service becomes active only after review, entity assignment, a signed mandate and active payment.
Tools and services to take action
- EU Market Entry Compliance Assessment — Use this before your first EU shipment to organise EORI, VAT, product safety, CE marking and related checks around your business and trade flow.
- EORI file preparation — Use this when you need to prepare an EORI application; the competent customs authority issues the number.
- EU VAT calculator — Use it to compare import VAT, domestic sales, intra-EU sales and OSS or IOSS scenarios.
- Customs cost simulator — Use it to structure known import costs and calculate duty where a valid tariff rate is available.
- EU Seller Kit pricing and plans — Review the available SaaS plans and add-on services relevant to your requirements.
Frequently asked questions
Can you have an EORI number without an EU VAT number?
Yes. EORI is a customs identifier, while an EU VAT number concerns tax obligations, so they serve different purposes. However, importing or storing goods can also create VAT obligations; check your position with the relevant authority or a tax professional.
Does IOSS replace import VAT?
For eligible imported distance sales, IOSS generally allows VAT to be collected from the buyer and reported through the one-stop shop, avoiding a second collection of that VAT at import. It does not remove the customs declaration and does not apply to every product or consignment.
Do you need an EORI number for Amazon FBA in Europe?
If you import stock from outside the EU into an FBA warehouse in the EU, EORI will generally need to be considered for the customs formalities according to your role in the import. You should also assess VAT in the import and storage countries, as well as product and marketplace requirements.
Can one EORI number be used across the European Union?
An EORI issued in the EU is intended for customs identification in the EU customs territory. That does not mean it covers VAT obligations, environmental registrations or product-compliance duties in every Member State.
Does a marketplace automatically handle IOSS?
Some platforms may collect or report VAT depending on the sales model and applicable rules. Check the platform’s terms, the tax role it actually assumes and the data you must provide; do not share an IOSS number without understanding the intended declaration process.
Does an EORI number prove that a product can be sold in the EU?
No. EORI identifies an operator for customs formalities. Lawful placing on the market also depends on safety, labelling, traceability, sector-specific compliance and, where relevant, CE marking or an EU-based responsible person.
Official sources
- European Commission — Economic Operators Registration and Identification (EORI) — explains EORI’s role in EU customs operations.
- Regulation (EU) No 952/2013 — Union Customs Code — provides the legal framework for EU customs formalities.
- Commission Implementing Regulation (EU) 2015/2447 — contains implementing provisions for the Union Customs Code, including EORI rules.
- European Commission — EORI number validation — provides the official EORI validity check.
- Your Europe — VAT rules for businesses — outlines VAT principles for businesses operating in the EU.
- European Commission — VAT One Stop Shop (OSS / IOSS) — explains the OSS and IOSS VAT one-stop-shop schemes.
- European Commission — VIES VAT number validation — provides VAT-number validation within the EU.
- Regulation (EU) 2023/988 — General Product Safety Regulation — covers safety and information duties for consumer products, including distance sales.
This content provides general information and is not legal, customs or tax advice.