Can VAT Registration Number Be Lent to Others for Customs Clearance?

Can VAT Identification Numbers Be Lent to Others for Customs Clearance?

With the rapid development of cross-border e-commerce, more and more people are choosing to purchase overseas goods through online platforms. However, while enjoying the convenience, they also face many complex legal and tax issues, among which the most common is the use of VAT identification numbers. So, can VAT identification numbers be lent to others for customs clearance? This seemingly simple question involves quite complex legal, commercial, and ethical aspects.

First, we need to clarify what a VAT identification number is. A VAT identification number is an important identifier used by enterprises when declaring value-added tax in cross-border trade. It is part of a company's legitimate operations and a key tool for regulating cross-border trade taxes. According to the regulations of HMRC Her Majesty's Revenue and Customs in the UK, each enterprise must have a unique VAT identification number. This means that VAT identification numbers are exclusive and directly linked to the identity of the enterprise.

However, in actual practice, many people may consider borrowing someone else's VAT identification number for customs clearance to avoid certain tax or logistics troubles. While this approach might seem like a solution in the short term, it actually carries significant risks. First, from a legal perspective, borrowing someone else's VAT identification number violates relevant laws and regulations. If discovered, both the borrower and the provider of the number may face legal consequences. For example, there were media reports in 2025 about a cross-border e-commerce company using another person’s VAT identification number without authorization for customs clearance, resulting in fines for both the company and individuals, as well as being blacklisted.

Secondly, from the perspective of business integrity, borrowing someone else's tax number will also adversely affect a company's long-term development. In international trade, a company's reputation is crucial. If a company loses the trust of its partners due to non-compliance, its market competitiveness will significantly decline. Borrowing a tax number can also lead to delays and inaccuracies in handling tax matters, increasing operational costs and potentially triggering unnecessary legal disputes.

It is worth noting that in recent years, countries around the world have been increasing their regulatory efforts on cross-border trade. For instance, since 2025, new regulations in the EU require all companies engaged in cross-border e-commerce to strictly comply with local tax laws, including properly declaring VAT. This means that any attempt to bypass regular procedures in the future will face even stricter penalties. Whether for short-term benefits or long-term development, companies should not attempt to borrow others' VAT identification numbers.

In conclusion, VAT identification numbers cannot be lent to others for customs clearance. Companies should take responsibility for themselves, strictly abide by relevant laws and regulations, and ensure the legality and compliance of their operations. At the same time, relevant departments should strengthen publicity and education work to enhance the legal awareness of enterprises and jointly maintain good market order. Only in this way can the healthy and sustainable development of the cross-border e-commerce industry be promoted.