How to Get an EORI Number in the UK

Published on: Dec 12, 2024

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Company GuidesCompliance & Legal

What is an eori number?

EORI number stands for Economic Operator Registration and Identification Number. It is a unique identification number issued by customs authorities in any EU member state or the United Kingdom to identify businesses and individuals involved in cross-border trade within the European Community.

n the UK, the EORI reference is typically 12 digits long and starts with “GB” for Great Britain or “XI” for Northern Ireland. For example, GB123456789000, where “GB” is the country code and “123456789000” is the unique identifier.

The format may vary for other EU countries. For instance, in the Netherlands, an EORI code starts with “NL” followed by 9 digits, such as NL123456789.

What are the types of eori numbers?

There are two main types of EORI numbers: one for EU countries and one for the United Kingdom. Each European Union country issues its own EORI reference through its national customs authority, allowing countries to manage their customs processes. European Union EORI numbers start with the two-letter ISO country code of the issuing member state (e.g., “FR” for France, “DE” for Germany) followed by a unique identifier specific to that country.

After Brexit, the UK introduced its national customs procedures and a distinct EORI code format starting with “GB,” followed by the business’s VAT registration number and “000” (e.g., GB123456789000). Businesses not registered for the tax use “GB,” followed by a unique number issued by HMRC.

How do I know if I need a GB or EU EORI number?

You might also need an eori number based on where your business is located and the nature of your trade. A Great Britain eori number is needed if you move goods between:

• Great Britain (England, Scotland and Wales), the Isle of Man, and any other country (including the EU).
• GB and Northern Ireland
• GB and the Channel Islands
• Northern Ireland and countries outside the EU

our business will also need to get an EU eori if it is an EU member state and moving goods within the EU or to/from non-EU countries. The EORI should be issued by the member state where your business is established.

For businesses moving goods between Northern Ireland and non-EU countries, you will require an EORI number starting with “XI.”

How to determine which EORI number you need?

Therefore, the type of eori identifier you need will depend on your business’s location. Businesses based in the UK will require an eori reference, while those based in EU member states will require the EU one specific to their country.

Further, suppose you are engaged in cross-border trade with another country. In that case, you will need the country’s EORI number since the number is necessary for making customs declarations, submitting entry or exit summary declarations, and engaging in other customs-related activities such as paying customs duties and taxes.

Fundamental principles to help you determine which eori reference you need —

• Single EORI principle — A company only needs one EORI for the entire EU (typically the country where your business is established or where it first conducts custom-related activities), even with multiple value-added tax numbers across different EU countries.
• GB EORI for UK trade — You’ll need an eori number that starts with “GB” if you’re moving goods to or from Great Britain.
• XI EORI — UK Businesses that move goods to or from Northern Ireland might need an EORI number that starts with “XI.” Before applying for a Northern Ireland XI EORI number, you must first obtain a Great Britain EORI reference.
• Exporter EORI: An exporter should use an EORI identifier issued by their country of establishment.
• Importer EORI: The importer should use an EORI number issued by the EU country where they are established or where they first lodge a customs declaration.
• Non-EU businesses: Companies established outside the EU but trading with EU countries may need to obtain an EORI number from the EU country where they first lodge a customs declaration or apply for a decision.

If your business is based in the Channel Islands and moves goods to or from the UK, you do not require an EORI reference. However, you’ll need one if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF), which records the movement of goods by land, air and sea. Or while applying for export licences using SPIRE.

A business is considered established in a particular jurisdiction if it has one or more of the following:

• A registered office
• A central headquarters
• A permanent business establishment includes premises where customs-related activities are conducted and where HR and technical resources are consistently based.

How to get an eori number in the UK

To apply for a GB eori on gov.uk, you will need —

• Your company UTR number
• Standard Industrial Classification (SIC) code, as provided by Companies House.
• VAT Number and the effective date of registration (if registered)
• National Insurance Number (if you’re an individual or sole trader)
• Your Government Gateway ID and password.

You will receive your eori immediately, but if the tax authority needs to make any checks on your application, it can take up to five working days.

However, if your business is part of a VAT group, use this eori number application form instead.

Discover: Small Business VAT Registration Threshold Explained

How do I check if I already have a GB EORI number?

To find out if you already have a Britain EORI, follow these steps:

1. Visit the “check EORI number page” at https://www.gov.uk/check-eori-number
2. Enter the number you think could be your eori number. Use this system to check numbers that start with “GB.” If uncertain, enter your VAT number with “GB” at the beginning and “000” at the end. For example, if your number is 123456789, you would enter GB123456789000.
3. Click “Continue” to submit your query.
4. The system will inform you if the number you provided is valid as an eori.

Do I need a GB EORI number to move goods to or from Northern Ireland?

You need two eori numbers to move goods to or from Northern Ireland. Specifically, you will require an EORI code that starts with “GB” for Great Britain and “XI” for Northern Ireland. These two numbers ensure that you comply with different customs requirements for each region and facilitate the smooth processing of your goods.

Must I have an HMRC VAT number to apply for an eori number?

You can apply for an EORI number even if you are not VAT registered. This EORI identifier will start with “GB” and end with “000”. If you apply as part of your value added tax registration, your EORI number will be linked to your sales tax number and follow the format “GB + VAT number + 000”.

If you had a non-VAT EORI number before the tax registration, you must de-register it and obtain a new VAT-linked EORI number once your registration is complete.

Article by

Fridar Gichuki

Fridar Gichuki is a lawyer by training turned dedicated content writer & strategist. She brings over 10 years of experience leveraging her legal acumen to support and inspire small businesses on legal, finance, and marketing topics. When not immersed in the world of content, you'll find her hiking across vast plains and scaling high mountains.