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With the acceleration of globalization and the rise of cross-border e-commerce, companies entering the EU market are required to provide an EU EORI number or VAT number. The EORI number is an essential identifier for entering the EU market and managing import and export activities.
VAT, on the other hand, is a value-added tax commonly collected within the EU and is applicable to all businesses selling goods within the EU. To ensure smooth operations in the EU market, cross-border sellers must register for a VAT number and submit regular declarations and payments. VAT rates and regulations may vary across different countries/regions.
I. EU EORI Number
- Q1. What is an EORI number?
EORI(Economic Operator Registration and Identification)is a registration and identification number for economic operators. When overseas goods enter EU countries such as Germany or France and engage in economic activities, this number must be submitted to customs.
The EORI number is registered and issued by the customs authority of the country where the business is based. Once registered, it is valid throughout the entire EU and recognized by all EU customs authorities. - Q2. Who needs to apply for an EORI number?
Any operator engaged in activities within the EU or UK customs territory must apply for an EORI number.
If you are involved in customs-related activities in the EU, such as customs declarations, submitting Entry Summary Declarations (ENS) and Export Summary Declarations (EXS), or temporary storage declarations, you must register for an EORI number.
- Q3. What is the process for applying for an EORI number?
->1.Prepare the necessary documents:Company-related documents, passport or identification of the responsible person, and other relevant materials.
->2. Submit the application:Different countries may have specific submission requirements or form formats. As the application process can be complicated, it is recommended to seek assistance from professional agencies.
->3.Wait for approval:After submitting the application, the customs authority will review the documents. It is important to monitor the progress of the application.
->4. Receive the EORI number. - Q4. What are the consequences of not applying for an EORI number?
If an EORI number is not applied for in advance, goods may be detained by local customs and not permitted to enter the country, leading to delays and potential additional costs. Storage fees may also accumulate, resulting in unnecessary expenses for the business and further delays in delivering the goods. Therefore, it is advisable to seek professional help to handle the related processes.
II.European VAT
- What is VAT?
VAT (Value Added Tax) is an indirect tax widely adopted in EU countries, applied to each stage of the supply chain for goods and services. In simple terms, European VAT is a tax levied on the added value created during the production, distribution, and sale of goods or services.
For cross-border sellers or businesses operating within the EU, whether through e-commerce platforms like Amazon FBA or local warehousing, VAT registration is typically required. They must register, declare, and pay VAT according to local regulations.
- What is the VAT rate in Europe?
When the European Union (EU) was established, a VAT system was introduced, with a minimum standard rate of 15%. However,the specific VAT rate and rules may differ depending on each member state. For instance:
Germany’s VAT rate is 19%.
France’s VAT rate is 20%.
The Netherlands’ VAT rate is 21%.
Over time, the EU’s VAT system has matured to reflect the evolving economic landscape. Each member state applies different VAT rates to various goods and services, depending on its unique economic environment and policy priorities. This system allows the EU to meet the needs of individual countries while maintaining a unified economic region.
- What are the consequences of not having a European VAT number?
1. Inability to claim VAT refunds on imports:
If a business does not use its valid VAT number when exporting goods, it will not be able to claim VAT refunds on imports, which can increase import costs.
2. Goods may be detained and unable to clear customs:
If a business uses someone else’s VAT number or an invalid VAT number, customs may detain the goods, preventing them from clearing customs. This can severely impact shipping schedules and delivery to customers.
3. Negative impact on customer perception and business reputation:
Overseas customers may require a valid VAT invoice as proof of transaction. Failure to provide one may lead to customer dissatisfaction and harm the company’s reputation.
4. Inability to store goods in FBA warehouses:
Without a valid VAT number, sellers cannot create inventory orders for Amazon FBA, which can affect product storage and delivery processes.
5. Removal of selling privileges from e-commerce platforms:
Continued violations of VAT-related regulations may result in the suspension of operations on e-commerce platforms, leading to a significant loss of business.
III.What is the difference between EORI and VAT?
While both VAT and EORI numbers are issued by government authorities to identify businesses, they serve distinct purposes:
EORI is primarily used by customs to ensure the smooth processing of import and export transactions. Even if a business is not registered within the EU, it must apply for an EORI number if it engages in cross-border trade with EU countries.
VAT is specifically used for sales activities within the EU. Businesses are required to declare and pay value-added tax when selling goods or providing services within the EU.
IV.Conclusion
When engaging in cross-border trade or conducting business within the EU, companies must understand the different uses of EORI numbers and VAT registration, ensuring proper registration to avoid unnecessary complications and losses. Although the two numbers serve different functions, both are essential for businesses involved in international trade.
With years of practical experience, Inter Area can assist clients in registering local companies (e.g., in Germany or France) and help apply for EORI and VAT numbers in compliance with local business requirements, building trust with local customers and fulfilling cross-border business needs.
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日本政府准许外资在日本成立有限公司，对于投资项目也没有特别的限制。
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具体申请细节，欢迎来电与我们联系。+886-2-2557-5607
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日本政府准許外資在日本成立有限公司，對於投資項目也沒有特別的限制。
不過因為日本公司的註冊資金要求實際注資到位，因此股東資金如何到位的金流走向是投資者最常遇到的困難。
為便利資金流以及銀行帳戶的開立，一般建議需要有當地的居民或是合夥人作為公司股東，以利前期的申請作業。
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具體申請細節，歡迎來電與我們聯繫。 +886-2-2557-5607
新加坡銀行准許外國公司或是外國人在新加坡開立銀行帳戶。
個人帳戶：通常上來說，銀行會要求個人存入要求的基本存款，並且需要證明其資金來源。
公司帳戶：外國公司開立的新加坡離岸帳戶，銀行會要求需要提供足夠的國外業務資料以及公司經營證明，確保帳戶使用者的業務真實性。閱讀更多>>
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