Exhibit 8.1
Vipshop Holdings Limited
List of Significant Consolidated Entities
| Name | Jurisdiction of Incorporation | |
| Significant Subsidiaries: | ||
| Vipshop International Holdings Limited | Hong Kong | |
| Vipshop (China) Co., Ltd. | PRC | |
| Vipshop (Zhaoqing) E-Commerce Co., Ltd. | PRC | |
| Vipshop (Jianyang) E-Commerce Co., Ltd. | PRC | |
| Vipshop (Tianjin) E-Commerce Co., Ltd. | PRC | |
| Guangzhou Pinwei Software Co., Ltd. | PRC | |
| Vipshop (Zhuhai) E-Commerce Co., Ltd. | PRC | |
| Chongqing Vipshop E-Commerce Co., Ltd. | PRC | |
| Significant Consolidated Affiliated Entities: | ||
| Guangzhou Vipshop E-Commerce Technology Co., Ltd. | PRC | |
| * | Other consolidated affiliated entities of Vipshop Holdings Limited have been omitted from this list since, considered in the aggregate as a single entity, they would not constitute a significant subsidiary as of December 31, 2020. |