The full name of VAT is VALUE ADDED TAX, which is the after-sales value-added tax commonly used in EU countries, that is, the profit tax on goods. When the goods enter the UK (according to EU regulations), the goods are subject to import tax; when the goods are sold, the merchant can refund the import VAT, and then pay the corresponding sales tax according to the sales.

The full name of EORI is Economic Operator Registration and Identification, which is a registration number necessary for individuals/enterprises with economic activities in EU countries, especially those with import and export business. Regardless of whether there is a VAT number, sellers must submit this EORI number to the customs if they want to import goods to EU countries in the name of the importer, and then refund the import tax (only for merchants with a VAT number).