Value Added Tax (hereinafter referred to as VAT) refers to the tax collected by the importer on behalf of the national tax bureau from consumers when selling goods or providing services in EU countries, or when importing goods from abroad into the EU, that is, the profit tax on the sale price of goods. I believe everyone can understand this.
VAT consists of two independent taxes: Import VAT and Sales VAT. When goods enter the EU, the goods pay import VAT; when the goods are sold, the import VAT can be refunded, and then the corresponding sales VAT is paid according to the sales amount.
What about EOR!? EOR is the abbreviation of European Operators Registration and Identification. It is a registration number that must be used by any enterprise or individual that has economic activities in the EU, especially import and export trade. It is issued by the customs of the EU member states to enterprises or individuals for communication with the customs. It is a unique digital identification that is required for communication with the customs. It is used throughout the EU if it is registered in one country.
What is the relationship between EORI and VAT? When merchants declare goods at customs, they provide the EORI number to the customs instead of the VAT number. In other words, whether the seller has a VAT number or not, as long as the goods are imported into Europe in the name of the importer, the EORI number must be provided to the customs when clearing customs in Europe. So how to get an EORI number? Usually, this registration number can be activated at the same time as applying for a VAT number. In addition, when companies or individuals are deducting VAT and customs duties and VAT, they must also have an EORI number.