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Lately, many sellers have been asking:
⭕“I've always used the freight forwarder's VAT number for customs clearance, but I've heard that inspections are very strict now. Should I switch?”
⭕“I’ve been using a freight forwarder’s tax ID for three years, and suddenly I received a tax assessment notice from the German tax authority. What should I do?”
⭕“Just how strict will the 2026 VAT crackdown be? Will my store be affected?”
Instead of answering each question individually, let’s lay out the risks and solutions for “customs clearance using a freight forwarder’s VAT number” all at once. One real-life case study, three critical risks, and a compliance roadmap. By the end, you’ll have all the answers.
This article will outline the legal risks associated with using a freight forwarder’s VAT number for customs clearance, as well as the path to compliance,Help you avoid the painful consequences of having your store “immediately frozen.” If you need assistance designing a VAT compliance transition plan, feel free to contact our online customer service (WeChat: JXH23314) to arrange for a consultant to answer your questions, provide professional advice, and offer end-to-end one-on-one service~
A seller of electronic products has been operating on the German marketplace for over three years. From day one, he has consistently used the VAT number provided by his freight forwarder to clear customs. The freight forwarder told him, “We handle all taxes and customs clearance—it’s hassle-free and worry-free,” and he took their word for it. Over the past three years, business has been going fairly well, with monthly sales steadily increasing.
Then one day, he suddenly received a notice from the German tax authorities: he was required to pay back nearly three years’ worth of import VAT, plus a fine of 50%, amounting to just over 1 million RMB. He couldn’t produce any customs clearance records or tax payment receipts in his own name, because all the records were filed under the freight forwarder’s tax ID.
To make matters worse, The store has been permanently closed. Amazon froze his account directly following a notice from the German tax authorities.
Three years of hard work wiped out in a single night.
Three Levels of Deadly Risk, Each More Deadly Than the Last
Many sellers choose to use a freight forwarder’s VAT number for one simple reason—it’s “convenient.” However, since 2025, tax regulations in the EU and the UK have been significantly tightened, and the risks associated with this practice are rapidly increasing.
Level 1: Unclear liability, with a traceability period of up to 6 years
If there are any issues with the VAT number provided by the freight forwarder—such as it being associated with a high-risk account or having been revoked—the customs clearance records will be directly linked to your store. EU customs authorities have a retroactive review period of up to six years for every VAT number,If you are audited, you will be fully liable for any taxes and penalties assessed.
Level Two: The Double Taxation Trap—Profits Are Eaten Away
Another issue with a freight forwarder’s tax ID is that you cannot use it to claim a credit for import VAT. The freight forwarder uses its tax ID to pay the import VAT on your behalf, but this tax is not registered under your name. When it comes time to file your tax return, you report your sales using your own VAT ID, but you cannot claim a credit for the import VAT.The result is that VAT is paid once on the same shipment at the time of import and again at the time of sale.
Double taxation eats away a significant chunk of profits.
Level 3: Integration of platform data; chain-wide account suspension
Strict VAT Audits in Europe in 2026: Starting in mid-to-late May 2026, Amazon’s European sites launched a new round of strict VAT audits. A large number of sellers had their FBA fulfillment services suspended due to “failed VAT registration number verification,” resulting in the inability to sell or transfer inventory, delays in receiving payments, and even account freezes.
Amazon’s VAT compliance team has integrated with the EU’s Multilateral System for the Exchange of Tax Information (MOSS). If a freight forwarder’s tax ID is flagged as a “high-risk customs clearance account,” the associated seller account will be subject to a 72-hour protective freeze.
All records of customs clearance using freight forwarder tariff codes over the past three years are in the system. It’s not a matter of whether to check them or not—the data has already been reported to the system.
2026: There Will Be No Gray Areas in VAT Compliance
By 2026, the enforcement of European VAT regulations will have reached a point where there will be “no room for luck.” All platforms are required to submit complete seller data to the EU tax authorities on a regular basis. , including store sales, VAT information, the payee, and transaction records for each order.
Long-term zero reporting, underreporting, multiple stores sharing a single tax ID, and unregistered VAT for overseas warehouses—these issues, which were previously difficult to detect, can now be automatically identified by the system. The German tax authority has collaborated with e-commerce platforms to upgrade its systems and, through a “invalid information → account freeze” mechanism, swiftly impose penalties on businesses that violate tax regulations.
A valid tax ID number does not guarantee compliant customs clearance. Even a single character difference or a formatting abbreviation can trigger risk control measures.
In the past, penalties were imposed only when violations were detected; now, the system automatically identifies and freezes accounts. The gray area is disappearing.
How to Make the Transition? A Three-Step Approach
Since the risks of using a freight forwarder’s tax ID are now too high to take, how should we proceed?
✅ Step 1: Immediately stop using freight forwarder tax ID numbers for customs clearance
Starting with the next shipment, stop using the freight forwarder’s customs registration number. Even if it’s a little more expensive or takes a little longer, use your own customs registration number for customs clearance. This is the first step in mitigating risk.
✅ Step 2: Expedite the process of registering for your own VAT
If you submit your application through official channels, the registration process typically takes 8 to 12 weeks. The sooner you start, the better—if you still have shipments to make during the registration period, you can temporarily use a compliant interim solution, but in the long term, you must use your own tax ID number.
✅ Step 3: Select a compliance and customs clearance partner and sign a liability agreement
When reviewing freight forwarder qualifications, prioritize compliant customs clearance partners that hold EU AEO (Authorized Economic Operator) certification. Require a transparent customs clearance process, grant the right to self-declare, and enter into an agreement that clearly defines responsibility for VAT clearance.
The key to transformation isn’t “switching freight forwarders,” but taking control of your own tax affairs.
Using a freight forwarder’s VAT number for customs clearance may seem “convenient,” but in reality, you’re putting your business’s tax compliance in someone else’s hands. If there’s a problem with the freight forwarder’s VAT number, your store will suffer the consequences; if the freight forwarder goes out of business, you won’t even be able to produce customs clearance records. It’s time to take control of your own VAT compliance.
Qicaiying offers a one-stop solution for the transition to the new VAT clearance model, with a dedicated tax team providing one-on-one service throughout the entire process to help you mitigate risks from the outset.
If you'd like to know:Is my VAT number valid? What should I do if there’s a risk?You can ”scan the QR code” for a free assessment, or scan the code to add our online customer service representative (WeChat ID: JXH23314 ), where a professional manager will answer your questions and provide one-on-one service throughout the entire process ↓↓↓
