EORI Requirements for VAT Groups and Divisions: HMRC Guidance and Registration Information

• EORI requirements for VAT groups and divisions
• VAT group members who import or export goods need an EORI number
• VAT registered person’s EORI number mirrors their VAT number
• Changes in VAT group member’s suffix will also change their EORI suffix
• VAT divisions are considered one legal entity and can only have one EORI number
• Individual branches or divisions can be stated on a declaration

Source: gov.uk

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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