EORI Numbers: A Guide for UK Businesses

• EORI numbers are issued to economic operators (EOs) who import or export goods to or from the UK.
• EOs need an EORI number to import or export goods as the importer or exporter of record.
• The EORI number identifies the EO throughout the customs process.
• EOs can be sole proprietors, partnerships, UK incorporated companies, registered charities, and overseas companies.
• Private individuals bringing their own possessions to or from the UK do not need an EORI number.
• If the EO is VAT registered, the first nine numbers of their EORI number will match their VAT number.
• For VAT groups, each member who imports or exports goods needs an EORI number.
• An EO does not need to be VAT registered to have an EORI number.
• Pre-Brexit, a GB prefixed EORI number issued by HMRC was recognized by EU Member States’ customs systems.
• Post-Brexit, UK EOs importing or exporting to the EU need to apply for an EU issued EORI number in a Member State.
• EOs who obtained an EORI before they were issued with a VAT number will not receive the appropriate supporting documentation for import VAT recovery.
• Applying for an EORI number is a relatively straightforward process and they are generally issued within 48 hours by HMRC.

Source: saffery.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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