Exhibit 8.1

List of Principal Subsidiaries and Consolidated Variable Interest Entities

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Subsidiaries:

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Place of incorporation

Nio Nextev Limited

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Hong Kong

XPT Limited

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Hong Kong

NEU Battery Asset (Hong Kong) Co., Limited

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Hong Kong

NIO Power Express Limited

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Hong Kong

NIO User Enterprise Limited

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Hong Kong

NIO AI Technology Limited

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Hong Kong

NIO USA, Inc.

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California, United States

NIO Battery Assets Europe B.V.

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Netherlands

New Horizon B.V.

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Netherlands

NIO Nextev Europe Holding B.V.

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Netherlands

NEU Battery Asset Co., Ltd.

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Cayman Islands

NIO AI Technology Limited

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Cayman Islands

NIO GmbH

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Germany

NIO Holding Co., Ltd.

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PRC

NIO Co., Ltd.

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PRC

NIO (Anhui) Co., Ltd.

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PRC

NIO Technology (Anhui) Co., Ltd.

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PRC

NIO Financial Leasing Co., Ltd.

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PRC

GeniTech Co., Ltd.

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PRC

XPT Holding (Anhui) Co., Ltd.

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PRC

XPT EDS (Hefei) Co., Ltd.

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PRC

XPT (Jiangsu) Investment Co., Ltd.

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PRC

NIO Sales and Services Co., Ltd.

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PRC

NIO Energy Investment (Hubei) Co., Ltd.

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PRC

Wuhan NIO Energy Co., Ltd.

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PRC

XPT (Jiangsu) Automotive Technology Co., Ltd.

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PRC

Anhui NIO Autonomous Driving Technology Co., Ltd.

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PRC

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Consolidated variable interest entities and their subsidiary:

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Place of incorporation

Beijing NIO Network Technology Co., Ltd.

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PRC

Anhui NIO AI Technology Co., Ltd.

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PRC

Anhui NIO Data Technology Co., Ltd.

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PRC

NIO Insurance Broker Co., Ltd.

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PRC

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