Bee On Trade

Importing into the EU: FAQs

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EU Imports: EORI Number and VAT Requirements

What is an EORI Number?

Economic Operator Registration and Identification (EORI) numbers are unique identifiers assigned by customs authorities for businesses engaged in international trade.

  • Required for customs clearance in the EU.
  • Used for identification in all customs-related matters.

To obtain an EORI number:

  • Apply to customs authorities in the relevant EU member state.
  • Required for businesses with significant trade in other EU states.

What is VAT and its Application?

Value-Added Tax (VAT) is applied to the sale of goods and services within the EU. Non-EU businesses importing goods into the EU must pay VAT at the time of import.

  • VAT rates depend on the type of goods and destination country.
  • Registration for VAT may be necessary in the importing EU member state.

Trade-Related Costs

Aside from VAT, other costs may apply:

  • Customs duties
  • Excise duties
  • Other import taxes

Research and budget for all applicable trade-related costs when planning imports to the EU.

VAT Responsibilities as an Importer

Importers into the EU are responsible for paying VAT on imported goods.

  • Standard VAT rate is around 20%.
  • Registration for VAT is required in the importing EU member state.

Do I Need to Register for VAT in Every EU Country?

No, registration is required only in the member state where goods are imported. VAT number from this state can be used for imports into other EU states.

For efficiency, consider VAT registration in each importing member state through the VAT Mini One Stop Shop (MOSS) system.

VAT Rates and Rules Variation

VAT rates and rules vary by country within the EU:

  • Standard rates
  • Reduced rates for specific goods and services
  • Exemptions and special rules

Consult with tax professionals or local authorities for compliance with specific VAT requirements for imports into the EU.

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