UK Amazon Sellers Face Stricter VAT IEN Compliance Rules

Published: 02/03/2026
UK VAT IEN Compliance Temporary EORI
Facing strict IEN checks on Amazon UK, unregistered VAT sellers are challenged. This article provides an urgent solution: applying for a temporary EORI number to ensure smooth customs clearance. It emphasizes the importance of VAT registration and introduces Meiou Cross-border's professional VAT compliance services, helping sellers transition safely and operate in compliance. Get your temporary EORI and consider VAT registration to avoid disruptions and ensure long-term success in the UK market.
UK Amazon Sellers Face Stricter VAT IEN Compliance Rules

As the clock ticks toward June 30, Amazon UK is set to enforce stricter verification of Import Entry Numbers (IENs), placing unregistered VAT sellers in a precarious position. Those who previously relied on dual-tax clearance services now face difficulties providing compliant IENs or risk using potentially unreliable secondary IEN information.

Amazon's Compliance Crackdown: A Strategic Shift

This move reflects Amazon's firm commitment to UK tax compliance. Since January 1, 2024, all goods entering Amazon's UK fulfillment centers must include accurate IENs. Sellers failing to submit valid IENs within 60 days of arrival—without sufficient justification—risk shipment creation restrictions. This policy serves as a clear warning to UK marketplace sellers: compliance can no longer be delayed.

VAT Registration: Essential but Time-Consuming

While obtaining UK VAT registration remains the long-term solution for compliant operations—providing both VAT and EORI numbers—the process typically requires 60 days or more. With the immediate IEN verification deadline approaching, sellers need interim solutions.

Temporary EORI Numbers: An Emergency Solution

For sellers with pending VAT applications awaiting EORI numbers, applying for a temporary UK EORI number offers the most viable short-term remedy. This provisional authorization enables customs clearance, preventing shipment restrictions due to missing IENs.

Key Considerations for Temporary EORI Numbers

  • Customs Clearance Validity: Temporary clearance codes remain fully valid for customs purposes, as confirmed by UK tax authorities.
  • Postponed VAT Accounting (PVA): This benefit exclusively applies to UK VAT-registered businesses. Non-registered sellers must pay import VAT.
  • Documentation for Future VAT Deduction: Even with temporary clearance, sellers receive C88 and C79 documentation. These become applicable for sales VAT deduction once formal VAT and EORI numbers are obtained and updated in the UK Customs Declaration Service.

Navigating Compliance Complexities

While temporary EORI numbers provide immediate relief, they carry limitations—including expiration dates and mandatory cancellation upon receiving permanent VAT/EORI numbers. Proper management within the UK CDS system requires careful attention to avoid operational disruptions.

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