Short answer: to import goods from China into Ireland, the UK or another EU country as a business, you always need an EORI number. A VAT number is not always required just to import, but in practice most importers register for VAT. It lets you reclaim the import VAT you pay, use postponed VAT accounting and work with suppliers, marketplaces and logistics partners without delays.
This guide is written by our team in Yiwu, China. We have worked with buyers from Ireland, the UK and across Europe for many years, and through our EU company we issue an EU VAT invoice for every order.
Important: VAT rules depend on your business, your country and how you sell. We recommend speaking with an accountant about VAT registration and with a local customs broker about your imports before you order.
EORI and VAT number: what is the difference?
| EORI number | VAT number | |
|---|---|---|
| What it is for | Identifies your business to customs | Identifies your business for VAT |
| Needed to import as a business? | Yes, always | Not always, but strongly recommended |
| Who issues it in Ireland | Revenue | Revenue |
| Who issues it in the UK | HMRC (GB EORI) | HMRC |
| What it lets you do | Clear goods through customs | Reclaim import VAT, charge VAT, use postponed accounting |
Your customs broker will ask for your EORI number for every import declaration. Without it, your shipment can be held at the port or airport.
Why most importers register for VAT
- You get import VAT back. Import VAT is charged on the value of the goods, shipping and duty. A VAT-registered business can usually reclaim it, so it does not reduce your margin.
- Better cash flow. With postponed VAT accounting, you declare import VAT in your VAT return instead of paying it at the border.
- Marketplaces expect it. Amazon, eBay and other platforms ask business sellers for VAT details, and many B2B buyers only work with VAT-registered suppliers.
- You look like a real business. Suppliers, banks and logistics companies take a VAT-registered company more seriously.
If you are not VAT-registered, import VAT simply becomes part of your cost. Our landed cost guide shows how VAT, duty and fees add up per unit.
Importing to Ireland: VAT and EORI
- EORI: issued by Revenue. Most businesses get it together with their tax registration.
- VAT registration: required once your turnover passes the Irish threshold, and possible earlier on a voluntary basis. Many importers register from the start to reclaim import VAT.
- Postponed accounting: VAT-registered traders can account for import VAT in their VAT return rather than paying it at import.
- Customs: Ireland uses the EU customs tariff, and import VAT is charged at the Irish rate.
For the full process, read our import from China to Ireland guide.
Importing to the UK: VAT and GB EORI
- GB EORI: issued by HMRC. You can get it even if you are not VAT-registered.
- VAT registration: required once your taxable turnover passes the UK threshold. Voluntary registration is also possible.
- Postponed VAT accounting: VAT-registered importers can declare import VAT on their VAT return instead of paying it at the border.
- Customs: the UK uses the UK Global Tariff, so duty can differ from the EU for the same product.
Planning your first shipment? Compare options in shipping from China to the UK: sea freight vs air freight.
Selling across the EU and on Amazon
If you import into one EU country and sell to consumers in other EU countries, you may need to charge VAT in the buyer’s country. The EU One Stop Shop (OSS) lets you report this VAT through one return instead of registering everywhere. If your stock is stored in warehouses in other countries, for example through Amazon’s European fulfilment programmes, you usually need a VAT registration in each country where stock is kept.
Read more in our guides to selling on Amazon.ie with products from China and Amazon UK FBA from China.
How long does VAT registration take?
It depends on the country and on how complete your application is. Online applications with all documents attached are usually processed within a few weeks. Paper applications and businesses based outside the country often wait longer, and tax offices may ask for extra documents such as a lease, bank details or proof of business activity. Answering their questions quickly is the best way to speed things up.
Our tip: start your VAT and EORI registration before you place your first order, so your goods are not waiting at the port while your application is processed.
Common mistakes
- Ordering goods before getting an EORI number.
- Thinking that a VAT number replaces an EORI number.
- Forgetting that import VAT is charged on shipping and duty, not only on the goods.
- Not using postponed accounting and paying VAT at the border unnecessarily.
- Storing stock in another EU country without a VAT registration there.
- Buying from sellers who cannot provide proper invoices for your accounts.
How SilkwayMall helps
We have worked in the Yiwu market for many years and have companies in both China and the EU. That makes your paperwork simple:
- EU VAT invoice from our EU company for your accounts.
- Transparent payment through Alibaba or by bank transfer to our EU company through a European bank.
- One invoice for the whole order, even when goods come from several suppliers.
- Inspection and consolidation in our Yiwu warehouse, then sea or air freight to Ireland, the UK or the EU.
- Export documents prepared in China for your customs broker.
Learn how to check a supplier in China, see our fees on the price page or read about our team.
FAQ: VAT number for importing from China
Can I import from China without a VAT number?
Yes, a business can import with only an EORI number. You will pay import VAT at the border and cannot reclaim it, so it becomes part of your cost.
Do I need an EORI number to import into Ireland?
Yes. Every business importing goods into the EU needs an EORI number. In Ireland it is issued by Revenue.
Can I use an Irish EORI number for UK imports?
No. For imports into Great Britain you need a GB EORI number from HMRC. An EU EORI number is used for imports into the EU.
Can I reclaim import VAT?
Usually yes, if your business is VAT-registered and the goods are used for your taxable business. Your accountant can confirm this for you.
Will SilkwayMall give me a VAT invoice?
Yes. We issue an EU VAT invoice from our EU company, and you can pay through Alibaba or by transfer to a European bank account.
Related guides
- Import from China to Ireland: the complete 2026 guide
- Landed cost from China: how to calculate the full cost of importing
- Importing from China after the EU ended the €150 duty-free limit
- Shipping from China to the UK: sea freight vs air freight
- How to check a supplier in China: buyer checklist
This guide is for general information only. VAT and customs rules depend on your business and can change, so we recommend consulting an accountant and a local customs broker before you import.