Tax Identification Numbers

Tax identification numbers (tax ID numbers) are not a resource on itself, but rather an object shared among shipments and organizations.
It has the following structure:

Property Value Description Required
type string enum:
- vat
- ioss
- eori
The type of tax number.
country_code string Country code in ISO 3166-1 alpha-2 format. This country code specifies where the tax identification number originates from.
number string The tax number itself.
description string Optional description of the tax number for personal reference.

Using tax ID numbers

When shipping internationally, tax ID numbers may be required. These numbers can be stored on a shipment individually, using the sender_tax_identification_numbers and recipient_tax_identification_numbers attributes.

Usually, the same sender tax ID numbers apply across most shipments sent by the same shop, or even for all shops related to an organization. Therefore, it is possible to define these numbers on an organization using the tax_identification_numbers attribute. This will cause all shipments that are created by a shop related to this organization to get these tax ID numbers set as sender_tax_identification_numbers when registered with the carrier. Multiple tax ID numbers of the same type can be stored on the organization, as long as they have a different country_code property. The country_code property is used to decide which numbers to use when sending from/to certain countries.

How organization and shipment tax ID numbers will be merged

There will be scenarios where a shipment needs a tax ID number that is different from the one defined on the organization (e.g. when selling via eBay). This is why the sender_tax_identification_numbers defined on the shipment have priority over the tax_identification_numbers defined on the organization. This prioritization is done using the type and country_code properties. If they are the same the shipment’s tax ID number will overwrite the organization’s tax ID number with the same type and country_code.

Example

Imagine an organization with the following substructure:

{
  "type": "organizations",
  "id": "3f013256-b90c-4fff-a934-6a248fcd44ee",
  "attributes": {
    "...":  "...",
    "tax_identification_numbers": [
      {
        "country_code": "GB",
        "number": "XI123456789",
        "description": "Eori number for Northern Ireland",
        "type": "eori"
      },
      {
        "country_code": "GB",
        "number": "GB18312371247",
        "description": "My IOSS number for GB",
        "type": "ioss"
      }
    ]
  },
  "relationships": {
    "...": "..."
  }
}

Now let’s make a shipment with the following substructure:

{
  "type": "shipments",
  "attributes": {
    "recipient_address": {
      "street_1": "Hoofdweg 679",
      "street_number": 679,
      "postal_code": "2131 BC",
      "city": "Hoofddorp",
      "country_code": "NL",
      "first_name": "Sherlock",
      "last_name": "Holmes",
      "company": "Holmes Investigations",
      "email": "s.holmes@holmesinvestigations.com",
      "phone_number": "+31 234 567 890"
    },
    "...": "...",
    "sender_tax_identification_numbers": [
      {
        "country_code": "GB",
        "number": "IM2760000742",
        "description": "eBay IOSS number",
        "type": "ioss"
      }
    ]
  },
  "relationships": {
    "shop": {
      "data": {
        "type": "shops",
        "id": "de140984-bf5e-4eb7-953e-e844a64d45a2"
      }
    }
  }
}

Let’s assume this shipment’s shop is related to the organization defined above. During registration, the shipment will get the organization’s tax ID numbers, but only the ones that are not already defined on the shipment. We see that the shipment has a tax ID number with type “ioss” and country_code “GB” in it’s sender_tax_identification_numbers attribute. The organization also has a number with this type and country_code, but because it is already defined on the shipment, it will not overwrite it. The other tax ID numbers from the organization will be set on the shipment, because they are not yet defined, and so these numbers are communicated to the carrier during registration:

{
  "...": "...",
  "sender_tax_identification_numbers": [
    {
      "country_code": "GB",
      "number": "XI123456789",
      "description": "Eori number for Northern Ireland",
      "type": "eori"
    },
    {
      "country_code": "GB",
      "number": "IM2760000742",
      "description": "eBay IOSS number",
      "type": "ioss"
    }
  ]
}
29-06-2021