VAT compliance for Chinese sellers in Ireland and the EU, the right route for your goods
Selling into the EU from China means VAT and customs at the border, plus a choice about how goods travel: direct parcels, direct consignments, or stock in a warehouse in Ireland or elsewhere in the EU. Each route triggers different registrations. This page sets out what each one needs.
What does your shipping model trigger?
Which route are you using?
The VAT you owe depends on how the goods reach the customer. Pick your shipping model to see what it triggers.
Where VAT and customs come into the picture
What each shipping model needs
| Direct parcels up to €150 | Direct consignments over €150 | Stock in an EU warehouse | |
|---|---|---|---|
| Who pays VAT | Seller at checkout, via IOSS | Importer at the border | Seller, through VAT returns |
| Registration | IOSS, with an intermediary | EORI, and VAT if you are the importer | Irish VAT, no threshold |
| Customs duty | €3 per item category | Standard duty by product | On import, before the goods enter stock |
| Best for | Low-value, high-volume sales | Higher-value orders | Faster delivery and returns |
Three Chinese seller myths
What a Chinese seller needs in place
Questions about VAT for Chinese sellers
Do I need to register for VAT in Ireland?
If you hold stock in Ireland or make other taxable supplies here, yes. A business established outside Ireland has no threshold.
Do I need a fiscal representative?
Ireland does not generally require one for non-EU businesses registering for VAT. The IOSS intermediary is a separate requirement. Check your case.
What is IOSS?
A scheme to charge VAT at checkout on parcels up to €150. Non-EU sellers usually need an EU intermediary.
What is the €3 duty?
From 1 July 2026, a flat €3 customs duty per item category applies to most parcels up to €150 from outside the EU.
What is an EORI number?
The identifier you need to lodge customs declarations in the EU.
Can I sell from a warehouse in Ireland?
Yes. You register for Irish VAT, account for import VAT and file returns. For sales to consumers in other EU countries the One Stop Shop can simplify reporting.
Who pays import VAT?
The importer, at the border. Which party that is depends on your shipping terms.
Can you handle the whole set-up?
Yes. We register you, arrange an intermediary where needed and file your returns.
Related guides
IOSS registration
VAT at checkout for parcels up to €150.
E-COMMERCEVAT for e-commerce
Distance sales, the OSS and the €10,000 threshold.
VATVAT registration and de-registration
Thresholds, the 30-day rule and how to apply.
E-COMMERCEAccountants for ecommerce sellers
Marketplace fees, stock and profit.
Selling into the EU from China?
Tell us how your goods travel and what they are worth. We will set up the VAT route and register you.
- Where goods are stored
- Typical parcel value
- Your platforms
- Whether you have an EORI number
Contact Us
Office Address
Unit 80, Cherry Orchard Business Park, D10NX96, Dublin 10, Ireland
Working Hours
Mon–Fri 9:00 AM – 6:00 PM
Email or Call Us
Email: moh@tasconsulting.ie
Mobile: +353 85 1477625