Tax Identifier Numbers for International Shipping

Tax identifier numbers are unique identifiers issued by government authorities to businesses and individuals for tax and customs purposes. When shipping internationally, certain countries and carriers require specific tax identifiers to be included with your shipment for customs clearance and compliance.

ShipStation API supports adding tax identifier numbers to your international shipments through the tax_identifiers object. This ensures your shipments meet the customs requirements of the destination country and helps facilitate smooth clearance through customs.

NOTE:

This Guide is Not Legal Advice

This article is only a guide and not a substitute for legal advice. Please consult a tax expert to discuss your specific business needs.

ShipStation API supports adding tax IDs to your shipment to comply with current international shipping requirements. Note that the tax_identifiers object exists inside the shipments object, so you will need to take this into account when creating both shipments and labels.

What it is: A Value Added Tax (VAT) number is a unique identifier assigned to businesses that are registered to charge VAT on goods and services. VAT is a consumption tax placed on goods at each stage of the supply chain.

When required: VAT numbers are required for commercial shipments to and within the European Union and the United Kingdom. They are used to identify businesses in customs declarations and determine tax treatment.

Country examples:

• France: Numéro de TVA
• Germany: Umsatzsteuer-Identifikationsnummer (USt-IdNr)
• United Kingdom: VAT Registration Number

Example format: GB123456789, DE987654321, FR12345678901

Issuing authorities: EU member states (AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, ES, SE) and UK (GB)

What it is: The EORI (Economic Operators Registration and Identification) number is a unique identification number assigned to businesses and individuals who import or export goods into or out of the European Union or the United Kingdom.

When required: Required for customs clearance when shipping goods to, from, or within the EU and UK. Businesses and individuals engaged in import/export activities must have an EORI number to complete customs declarations.

Example format: GB123456789000, DE1234567890123

Issuing authorities: EU member states and UK customs authorities

What it is: The IOSS (Import One-Stop Shop) is a VAT simplification scheme for distance sales of imported goods with a value not exceeding €150 to customers in the European Union.

When required: Required for e-commerce sellers shipping low-value goods (≤€150) directly to EU consumers. The IOSS allows sellers to collect and remit VAT at the point of sale, simplifying customs clearance.

Example format: IM1234567890

Issuing authorities: EU member state tax authorities

What it is: The UK Internal Market Scheme (UKIMS) number is used to identify goods moving from Great Britain to Northern Ireland that are eligible for the Windsor Framework's streamlined customs arrangements.

When required: Required for shipments from Great Britain (England, Scotland, Wales) to Northern Ireland under the Windsor Framework when the goods are not "at risk" of moving into the EU market.

Example format: XIIMS123456789

Issuing authority: UK (XI for Northern Ireland)

What it is: An Employer Identification Number (EIN) is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for tax identification purposes.

When required: May be required for certain commercial shipments involving US businesses, particularly for customs declarations when the shipper or recipient is a US-based business entity.

Example format: 12-3456789

Issuing authority: US (United States Internal Revenue Service)

What it is: A Taxpayer Identification Number (TIN) is a unique number used by tax authorities to identify taxpayers. The specific format and requirements vary by country.

When required: May be required by certain countries for customs declarations and tax purposes. Requirements vary by destination country and shipment type.

Issuing authorities: Various countries' tax authorities

What it is: A Social Security Number (SSN) is a nine-digit number issued to U.S. citizens, permanent residents, and certain temporary residents for social security and tax purposes.

When required: Rarely required for shipping purposes. May be requested in specific circumstances for individual shippers in the United States for certain customs declarations.

Example format: 123-45-6789

Issuing authority: US (United States Social Security Administration)

NOTE:

Privacy Consideration

Due to privacy concerns, SSNs should only be provided when absolutely necessary and required by customs authorities. In most cases, businesses should use their EIN instead.

What it is: An Australian Business Number (ABN) is an 11-digit identifier issued by the Australian Business Register to businesses and other entities registered in Australia.

When required: Required for businesses shipping to or from Australia for customs declarations and GST (Goods and Services Tax) purposes.

Example format: 12345678901 (11 digits)

Issuing authority: AU (Australian Business Register)

NOTE:

Canadian Business Numbers are not a separate identifier_type in the API. When submitting a Canadian BN, use "identifier_type": "tin".

What it is: A Business Number (BN) is a nine-digit identifier assigned by the Canada Revenue Agency (CRA) to businesses operating in Canada for tax and customs purposes.

When required: Required for businesses shipping to or from Canada for customs declarations and GST/HST purposes.

How to submit via API:

{
  "taxable_entity_type": "shipper",
  "identifier_type": "tin",
  "issuing_authority": "CA",
  "value": "123456789"
}

Example format: 123456789 (9 digits)

Issuing authority: CA (Canada Revenue Agency)

What it is: A Permanent Account Number (PAN) is a ten-character alphanumeric identifier issued by the Income Tax Department of India to taxpayers in India.

When required: Required for commercial shipments to and from India for customs and tax purposes.

Example format: ABCDE1234F

Issuing authority: IN (India Income Tax Department)

What it is: VOEC is a scheme that allows non-EU businesses selling low-value goods (≤€150) to EU consumers to collect and remit VAT. It simplifies VAT compliance for distance sales.

When required: Used by non-EU e-commerce businesses shipping goods valued at €150 or less to EU consumers.

Issuing authorities: EU member state tax authorities

What it is: A Pre-Clearance Customs Code is used in certain countries to expedite customs processing by pre-registering shipment information with customs authorities.

When required: Requirements vary by country and carrier. Check with your carrier for specific PCCC requirements.

Issuing authorities: Various countries' customs authorities

What it is: The One Stop Shop (OSS) is an EU VAT scheme that allows businesses to declare and pay VAT on cross-border sales of goods and services to consumers in EU member states through a single online portal.

When required: Used by businesses selling goods or services to consumers across multiple EU countries, allowing them to report and pay VAT in one member state rather than registering in each country.

Issuing authorities: EU member state tax authorities

What it is: A passport number is the unique identifier on an individual's passport document issued by their government.

When required: Rarely required for commercial shipping. May be requested for personal effects shipments or specific customs scenarios involving individual shippers.

Issuing authorities: Various countries' passport/immigration authorities

When adding tax identifiers to your shipment, you must specify who is responsible for the tax. ShipStation API supports three taxable entity types:

Use "taxable_entity_type": "shipper" when the sender of the shipment is responsible for the tax. This is common for:

• Export declarations where the shipper's VAT/EORI is required
• DDP (Delivered Duty Paid) shipments where the shipper pays import duties
• Shipments where the seller is registered for VAT in the destination country

Use "taxable_entity_type": "recipient" when the receiver of the shipment is responsible for the tax. This is common for:

• DDU (Delivered Duty Unpaid) shipments where the recipient pays import duties
• Shipments where the buyer is registered for VAT in their country
• B2B shipments where the business recipient will account for VAT

Use "taxable_entity_type": "ior" when a third party (neither shipper nor recipient) is designated as the importer of record and is responsible for customs duties and taxes. This is common for:

• Shipments using a customs broker or freight forwarder as the IOR
• Corporate structures where a parent company acts as IOR for subsidiaries
• Situations where a logistics provider handles customs clearance

Required identifiers for EU/UK shipments:

• EORI number: Required for customs clearance when shipping goods to, from, or within the EU and UK
• VAT number: Required for commercial shipments between VAT-registered businesses
• IOSS number: Required for e-commerce sellers shipping low-value goods (≤€150) to EU consumers
• VOEC number: Alternative to IOSS for non-EU businesses selling to EU consumers

Required identifiers for GB-NI shipments:

• UKIMS number: Required for shipments from Great Britain to Northern Ireland under the Windsor Framework for goods not "at risk" of moving into the EU
• EORI number: May also be required depending on the movement type (B2B, B2C, C2C)

Required identifiers for Australian shipments:

• ABN (Australian Business Number): Required for businesses shipping to or from Australia

Required identifiers for Canadian shipments:

• BN (Business Number): Required for businesses shipping to or from Canada
  • Use "identifier_type": "tin" when submitting via the API

Required identifiers for Indian shipments:

• PAN (Permanent Account Number): Required for commercial shipments to and from India

Required identifiers for US shipments:

• EIN (Employer Identification Number): May be required for certain commercial shipments involving US businesses
• TIN/SSN: Rarely required; only in specific customs scenarios

When shipping from the UK to Germany as a VAT-registered business:

{
  "ship_to": {
    "name": "Example GmbH",
    "company_name": "Example GmbH",
    "address_line1": "Hauptstraße 123",
    "city_locality": "Berlin",
    "postal_code": "10115",
    "country_code": "DE"
  },
  "ship_from": {
    "name": "UK Exports Ltd",
    "company_name": "UK Exports Ltd",
    "address_line1": "123 High Street",
    "city_locality": "London",
    "postal_code": "SW1A 1AA",
    "country_code": "GB"
  },
  "packages": [{
    "weight": {
      "value": 5,
      "unit": "pound"
    }
  }],
  "customs": {
    "contents": "merchandise",
    "non_delivery": "return_to_sender"
  },
  "tax_identifiers": [
    {
      "taxable_entity_type": "shipper",
      "identifier_type": "eori",
      "issuing_authority": "GB",
      "value": "GB123456789000"
    },
    {
      "taxable_entity_type": "shipper",
      "identifier_type": "vat",
      "issuing_authority": "GB",
      "value": "GB123456789"
    },
    {
      "taxable_entity_type": "recipient",
      "identifier_type": "eori",
      "issuing_authority": "DE",
      "value": "DE987654321000"
    },
    {
      "taxable_entity_type": "recipient",
      "identifier_type": "vat",
      "issuing_authority": "DE",
      "value": "DE987654321"
    }
  ]
}

When shipping low-value goods (≤€150) to EU consumers using IOSS:

{
  "ship_to": {
    "name": "Marie Dupont",
    "address_line1": "45 Rue de la Paix",
    "city_locality": "Paris",
    "postal_code": "75002",
    "country_code": "FR"
  },
  "ship_from": {
    "name": "E-Commerce Store",
    "company_name": "E-Commerce Store Ltd",
    "address_line1": "100 Commerce Way",
    "city_locality": "Manchester",
    "postal_code": "M1 1AA",
    "country_code": "GB"
  },
  "packages": [{
    "weight": {
      "value": 1,
      "unit": "pound"
    }
  }],
  "customs": {
    "contents": "merchandise",
    "non_delivery": "return_to_sender"
  },
  "tax_identifiers": [
    {
      "taxable_entity_type": "shipper",
      "identifier_type": "ioss",
      "issuing_authority": "GB",
      "value": "IM1234567890"
    }
  ]
}

When shipping from GB to NI under the Windsor Framework:

{
  "ship_to": {
    "name": "NI Business Ltd",
    "company_name": "NI Business Ltd",
    "address_line1": "10 Belfast Road",
    "city_locality": "Belfast",
    "postal_code": "BT1 1AA",
    "country_code": "GB"
  },
  "ship_from": {
    "name": "GB Supplier Ltd",
    "company_name": "GB Supplier Ltd",
    "address_line1": "50 London Road",
    "city_locality": "Birmingham",
    "postal_code": "B1 1AA",
    "country_code": "GB"
  },
  "packages": [{
    "weight": {
      "value": 10,
      "unit": "pound"
    }
  }],
  "customs": {
    "contents": "merchandise",
    "non_delivery": "return_to_sender"
  },
  "tax_identifiers": [
    {
      "taxable_entity_type": "shipper",
      "identifier_type": "ukims",
      "issuing_authority": "XI",
      "value": "XIIMS123456789"
    }
  ]
}

Your EORI number is issued by the customs authority of your country. In the UK, you can apply for an EORI number through the UK Government website. In EU countries, contact your national customs authority.

IOSS is specifically for e-commerce sales of low-value goods (≤€150) shipped from outside the EU to EU consumers. Standard VAT registration is used for other scenarios, including B2B sales, sales within the EU, and high-value goods.

VOEC (VAT on E-Commerce) is for non-EU businesses selling low-value goods to EU consumers. OSS (One Stop Shop) is a broader scheme for EU and non-EU businesses to declare VAT on various cross-border sales of goods and services across multiple EU countries.

No. Tax identifier requirements depend on:

• The origin and destination countries
• The shipment value
• Whether the shipment is commercial or personal
• The carrier's requirements
• Whether the shipper/recipient are registered businesses

Incorrect tax identifiers can result in:

• Customs delays or holds
• Shipment returns
• Additional fees or penalties
• Difficulty clearing customs

Always verify your tax identifier numbers before including them in your shipments.

No. VAT numbers are country-specific. If you're registered for VAT in multiple EU countries, you'll need to use the appropriate VAT number for each country.

For many EU/UK commercial shipments, yes. The EORI number is used for customs identification, while the VAT number is used for tax purposes. They serve different functions and are both often required.

It's important to understand the difference between tax IDs used for billing purposes versus shipping purposes:

These tax IDs are provided in your ShipStation account settings and are used for billing and invoicing purposes:

• Used to verify your business registration
• Applied to subscription fees and ShipStation Carrier label purchases
• Determines VAT/GST/HST charges on your ShipStation account

These tax IDs are included in individual shipment requests via the tax_identifiers object (documented on this page):

• Used for customs clearance on international shipments
• Required on shipment labels and customs declarations
• Varies by trade lane and shipment type

Both types of tax IDs may use the same numbers (e.g., your VAT or ABN), but they serve different purposes in different contexts.

These FAQs relate to tax IDs for account billing purposes, not shipping customs declarations.

ShipStation applies regional taxes to subscription fees, labels purchased through ShipStation Carriers, and other transactions for sellers who do not provide a valid tax ID:

• UK & EU accounts: Subject to VAT
• Canada accounts: Subject to GST/HST
• Australia accounts: Subject to GST

Merchants with ShipStation accounts based in the UK, EU, Canada, and Australia will be subject to VAT, GST, and/or HST charges on applicable fees and transactions.

VAT/GST/HST charges (as applicable) will be applied to:

• Subscription fees
• Labels purchased via ShipStation Carriers
• Other transactions related to ShipStation services

Exception: VAT/GST/HST will NOT be applied to labels purchased through your own carrier accounts.

For accounts that have added their registration number, ShipStation does not charge VAT/GST/HST for subscription fees or ShipStation Carrier label purchases. To be more accurate, it is a 0% rate for these services.

If you purchase labels through your own carrier accounts, it is up to that carrier whether they charge VAT/GST/HST for their label purchases.

To avoid VAT charges, ensure that you provide a valid VAT ID in your ShipStation UK account settings.

Any VAT, GST, or HST charged before you submit a valid tax ID is generally non-refundable. We recommend that you update your VAT ID as soon as possible to avoid unnecessary charges.

VAT/GST/HST invoices will be available in the Transaction History section within your ShipStation account.

Ensure your registration number is accurate and up-to-date. The best way to check your ID number is to check your local tax ID registration website. You can also utilize VIES to look up your ID.

For Australian merchants: You can look up an Australian Business Number (ABN) here.

To update or correct the Tax ID, you will need to delete the existing Tax ID and add the updated Tax ID in your account settings.

For UK, EU, Canada, and Australian-based accounts, if you do not provide a valid tax ID, ShipStation will still charge the applicable VAT/GST/HST rate on your subscription fees, ShipStation Carrier labels, and other transactions.

For UK, EU, Canada, and Australia-based accounts, if you do not provide a valid tax ID, ShipStation will still charge the applicable VAT/GST/HST rate on your subscription fees, ShipStation Carrier labels, and other transactions.

Yes. ShipStation only uses your registration number to confirm we are selling our services to verified businesses. See our Privacy Policy for more details on how we manage private information.

• Create a Shipment - How to create international shipments
• Create a Label - How to generate international shipping labels
• List Carriers - View available carriers and their requirements