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Exhibit 8.1

List of Principal Subsidiaries and Consolidated Variable Interest Entities

Subsidiaries:

Place of incorporation

NIO Nextev Limited

Hong Kong

XPT Limited

Hong Kong

XPT Technology Limited

Hong Kong

NEU Battery Asset (Hong Kong) Co., Limited

Hong Kong

NIO Power Express Limited

Hong Kong

NIO User Enterprise Limited

Hong Kong

NIO USA, Inc.

California, United States

XPT Inc.

Delaware, United States

Instant Power Europe B.V.

Netherlands

NIO Nextev Europe Holding B.V.

Netherlands

NEU Battery Asset Co., Ltd.

Cayman Islands

NIO Norway AS

Norway

NIO GmbH

Germany

NIO Holding Co., Ltd.

PRC

NIO Co., Ltd.

PRC

NIO Automobile (Anhui) Co., Ltd.

PRC

NIO Automobile Technology (Anhui) Co., Ltd.

PRC

NIO Financial Leasing Co., Ltd.

PRC

XPT (Jiangsu) Investment Co., Ltd.

PRC

Shanghai XPT Technology Limited

PRC

XPT (Nanjing) E-Powertrain Technology Co., Ltd.

PRC

XPT (Nanjing) Energy Storage System Co., Ltd.

PRC

NIO Sales and Services Co., Ltd.

PRC

NIO Energy Investment (Hubei) Co., Ltd.

PRC

Wuhan NIO Energy Co., Ltd.

PRC

XTRONICS (Nanjing) Automotive Intelligent Technologies Co. Ltd.

PRC

XPT (Jiangsu) Automotive Technology Co., Ltd.

PRC

Consolidated variable interest entity:

Place of incorporation

Beijing NIO Network Technology Co., Ltd.

PRC