Buying vapes for a shop, a kiosk or a reselling operation is a different transaction from buying one device for yourself. The invoice has to stand up, the VAT treatment depends on where you are registered, and the excise position is not the same in every member state. This guide covers what a compliant EU business order looks like in 2026 — the paperwork, the VAT mechanics and the obligations that sit with you once the goods arrive.
What a business order needs before it is placed
Four pieces of information decide how the order is invoiced and whether it can be zero-rated. Get them right at the start and the rest follows:
- Registered company name and legal form — exactly as it appears in your national register, not your trading name.
- Full registered address of the business, which may differ from the delivery address.
- Your EU VAT identification number if you are VAT-registered in another member state.
- Delivery address and a contact who can accept an age-verified delivery.
If you order through the wholesale channel, these are collected when the trade account is opened rather than at each checkout, and the account is then billed against trade terms instead of retail shipping rates.
Why your VAT number gets checked against VIES
An intra-EU business sale is treated as an exempt intra-Community supply — zero-rated — only where the supplier can demonstrate that the customer is a VAT-registered business in another member state. In practice that means two checks:
- The VAT number you supply is validated against VIES, the European Commission's VAT number database, at the time of the transaction.
- The goods actually move from one member state to another, and the documentation proves it — invoice, transport document, tracking records.
If either check fails, the supplier must charge VAT at its own rate, and the invoice changes accordingly. This is why a business order sometimes comes back asking for a corrected VAT number: it is not a formality, it is the thing that determines whether VAT appears on the invoice at all.
A terminology note that causes a lot of confusion. For the cross-border movement of goods, the mechanism is an exemption for the intra-Community supply, reported through the supplier's recapitulative statement (EC Sales List) and your own periodic VAT return. The reverse charge that people often quote applies primarily to cross-border services and to certain domestic supplies — it is not the general rule for goods moving between member states. If your accounting is set up on the assumption that every EU purchase is a reverse charge, a vape consignment invoice will not match it.
What the invoice has to contain
A valid intra-EU invoice carries more than a total. At minimum it shows the supplier's name, address and VAT number; your name, address and VAT number; a sequential invoice number and the date; the goods described in a way that identifies them; quantity and unit price; the VAT rate applied and the amount, or a reference to the exemption; and the reason for any zero-rating, typically stated as an intra-Community supply with the reference to the VAT Directive article.
For products in this category there are two extras worth checking:
- Nicotine strength and volume per unit. Because excise duty is levied per millilitre and the TPD caps nicotine at 20 mg/ml, these fields determine the excise exposure in your own country and should appear on, or with, the commercial documents.
- Batch or lot references where the manufacturer provides them, which matter if you ever need to trace a product for a safety or notification issue.
Excise duty: the part that differs most by country
VAT is harmonised. Excise is not. E-liquid duty is a national tax and the per-millilitre rate varies widely across the EU — from no duty at all in France and the Netherlands, through mid-range rates such as Germany at €0.32/ml from 1 January 2026 and Croatia at €0.25/ml from January 2026, up to Lithuania at €1.56/ml.
The mechanics also differ. Some countries apply duty to e-liquid whether or not it contains nicotine; some exempt nicotine-free liquid; some use excise stamps or markings; and in the member states that have banned remote sales, the commercial channel itself is restricted, which removes the question of a cross-border B2B supply into that market altogether.
For a reseller, the practical conclusion is that the landed cost of the same pallet is not the same in two countries, and the difference can exceed the value of the goods at the top end of the range. Our import VAT and customs guide covers the customs side for non-EU movement, and SEPA bank transfer orders explains how trade invoices are settled.
Obligations that transfer to you as the buyer
Once the goods are in your possession and offered for sale, a set of duties sits with you rather than with the supplier:
- Age-restricted sale. An 18+ check applies at the point of sale in every member state. If you sell online, you also need an age-verification mechanism — our online age verification guide sets out what a workable system looks like.
- Advertising restrictions. Cross-border promotion is prohibited under the TPD and national enforcement is stricter still in some markets; Germany in particular bans advertising across essentially all media except a verified adult audience on your own site. See EU advertising rules for online shops.
- Product notifications. Placing a product on the market requires notification to the competent authority in the relevant member state. If you are reselling a product already notified by the manufacturer for that market, confirm this rather than assuming it.
- Waste and recycling duties. Electrical devices fall under national take-back and producer-responsibility schemes; Germany's ElektroG rules are a good example of what registration involves.
Setting up trade terms
Trade accounts are billed differently from retail orders, and the differences matter at volume:
| Item | Retail | Trade |
|---|---|---|
| Minimum order | No minimum beyond the per-product quantity | Set on account opening |
| Shipping | Flat €5.99, free over €100 | €15.99–€25.99 per shipment by destination |
| Free shipping threshold | €100 order value | €750 net order value |
| Split consignments | No extra charge | Charged once per consignment, not per parcel |
| Invoice | Retail receipt | Full VAT invoice with your company details |
Orders outside the EU require a business consignee rather than a consumer, because the regulatory position for consumer distance sales is not consistent enough across destinations to guarantee compliance. Our shipping and restricted countries page states which markets we serve and why others are excluded.
For the product side, the EU warehouse range shows what is held in Berlin for immediate despatch, and the disposable category lists capacity and flavour variants in one place — useful when you are building a range rather than buying a single line.
Frequently asked questions
Do I need a VAT number to buy at trade prices?
A VAT number is what allows an intra-EU supply to be zero-rated. Businesses that are not VAT-registered can still buy, but VAT will be charged at the supplier's rate.
Why was my invoice issued with VAT when I expected zero-rating?
Almost always because the VAT number could not be validated in VIES at the time of the transaction, or because the goods did not move between member states. Both conditions must be met.
Is cross-border vape purchasing a reverse charge?
Not as a general rule for goods. The intra-Community supply of goods is exempt when the conditions are met; reverse charge is the mechanism for cross-border services and for certain domestic supplies.
Who pays excise duty on a cross-border business order?
Excise is a national tax and the rules differ by member state, including whether nicotine-free liquid is taxed. Get local advice before assuming a treatment that applies in a neighbouring country.
Can a business order be delivered to a home address?
Physically yes, but the age check still applies and someone must be present to complete it. Warehouses and shops are the more practical delivery points for trade volumes.
Do you supply outside the EU?
Only to business customers, because the regulatory position for consumer distance sales into non-EU destinations is not consistent enough. Import VAT, duty and clearance are payable by the recipient and are not included in our prices.
