EORI Number

Get an EORI number: Who needs an EORI - GOV.UK (www.gov.uk)

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

• between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

• between Great Britain and Northern Ireland

• between Great Britain and the Channel Islands

• between Northern Ireland and countries outside the EU

You will also need an EORI number to register for an export licence on SPIRE.

You do not need an EORI number if you’re moving goods that are both:

• not controlled goods

• for personal use only

IOSS Number

The Import One Stop Shop (IOSS) is designed to manage VAT on your European e-commerce sales and only applies in certain conditions. If you sell commercial goods online, you will likely benefit from an IOSS number under the following conditions:

• You are selling to an EU consumer base

• The items are located outside of the EU at the time of sale

• Each shipment is worth no more than €150

• The goods are not subject to excise duties

E-commerce and imports

All imports into EU countries are subject to VAT. Previously, EU shipments of low-value goods (items worth less than €22) were exempt from VAT. However, the exemption no longer applies. In most cases, importers need to account for import VAT at the point of entry. This is often a complex process that poses a significant upfront cost.

Benefits of an IOSS

With an IOSS, managing the VAT due becomes much simpler. When you sell goods using the IOSS, all applicable VAT is accounted for at the time the sale is made. The IOSS has benefits for shoppers. With the IOSS, there are no additional surprise costs when the package is delivered to the customer.

Distance selling in the European Union

E-commerce within the EU is also subject to special distance selling rules. Once sales in any given EU country exceed the local annual distance selling threshold, a business is obliged to register for VAT in that country.

VOEC Number

A VOEC number is required for packages sent to private consumers in Norway due to VAT regulations for exporting goods to Norway.

What is a VOEC number?

A VOEC number is used to indicate to the Norwegian customs authorities that you are registered in the VOEC scheme and pay Norwegian VAT on your sales to Norwegian consumers.

What does VOEC stand for?

VOEC stands for VAT on E-commerce, indicating that there is VAT on your online sales which means that VAT must be charged and reported for goods with low value (less than 3,000 NOK) sold to consumers (B2C).

For goods valued above 3,000 NOK, VAT and customs duties will be collected upon arrival in Norway, and it is expected that a customs clearance fee will be added by the carrier for calculating and collecting the duties.