Exhibit 8.1
List of Principal Subsidiaries and Consolidated Variable Interest Entities
| Subsidiaries: | Place of Incorporation |
| NIO Nextev Limited | Hong Kong |
| NIO User Enterprise Limited | Hong Kong |
| XPT Limited | Hong Kong |
| NIO Power Express Limited | Hong Kong |
| XPT Inc. | Delaware |
| NIO Nextev (UK) Ltd. | United Kingdom |
| NIO GmbH | Germany |
| NIO USA, Inc. | California |
| NIO Sport Limited | Hong Kong |
| XPT Technology Limited | Hong Kong |
| NIO Co., Ltd. | PRC |
| Shanghai NIO Sales and Services Co., Ltd. | PRC |
| XPT (Jiangsu) Investment Co., Ltd. | PRC |
| NIO Energy Investment (Hubei) Co., Ltd. | PRC |
| XPT (Jiangsu) Automotive Technology Co., Ltd. | PRC |
| Shanghai NIO Energy Technology Co., Ltd. | PRC |
| Wuhan NIO Energy Co., Ltd. | PRC |
| XPT (Nanjing) E-Powertrain Technology Co., Ltd. | PRC |
| XPT (Nanjing) Energy Storage System Co., Ltd. | PRC |
| XTRONICS (Nanjing) Automotive Intelligence Technologies Co., Ltd. | PRC |
| Shanghai XPT Technology Co., Ltd. | PRC |
| Consolidated variable interest entities and their subsidiaries: | |
| Beijing NIO Network Technology Co., Ltd. | PRC |
| Shanghai Anbin Technology Co., Ltd. | PRC |
| NIO Technology Co., Ltd. | PRC |
| Shanghai NIO New Energy Automobile Co., Ltd. | PRC |