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Do you need a UK EORI number for International Trade?
If your business is looking to expand and trade internationally, you will need an EORI number as part of the process. This is the Economic Operators Registration and Identification Number and allows customs to identify the business attached to any imports and exports.
In the UK, there are two EORI numbers - GB EORI numbers for those from Great Britain, and XI EORI numbers for businesses based in Northern Ireland.
Table of Contents
Who Needs a GB EORI Number?
The Difference Between a GB EORI Number and an EU EORI Number
The Use of EORI Numbers
How Do I Get an EORI Number in the UK?
GB EORI Number and VAT
When to Get an EORI Number
Trading Internationally with Clifton Private Finance
Who Needs a GB EORI Number?
A GB EORI number is used for customs purposes when you are moving goods into or out of Great Britain. A different EORI number is used for companies across Europe. The government states that you need a GB EORI number if you move goods:
- between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)
- between Great Britain and Northern Ireland
- between Great Britain and the Channel Islands
- between Northern Ireland and countries outside the EU
The Difference Between a GB EORI Number and an EU EORI Number
While EORI numbers are used for customs identification throughout Europe and the UK, there is a difference between those issued for EU businesses and those registered in the UK.
The most obvious difference is in the style of the number itself. Each EORI number has a two-letter country code as its first two digits. In England, Scotland and Wales, EORI numbers begin with the letters GB for Great Britain. Note that there is no UK prefix for any EORI number.
Northern Ireland EORI numbers begin with XI. Due to post-Brexit agreements, Northern Ireland is treated somewhat differently from the rest of the UK, and XI EORI numbers are considered EU EORI numbers.
Each EU member state has its own two-letter prefix. FR and DE, for example, for France and Germany, respectively.
Related: Trade Finance - How it Works
The Use of EORI Numbers
EORI numbers are used in many countries, including the UK and throughout the Europe Union, for customs identification. Every British business trading goods internationally must obtain and use a GB EORI number for both importing and exporting purposes.
EU EORI numbers are also needed for EU businesses to trade internationally out of their country.
It is possible to hold multiple EORI numbers, provided by different countries. However, to obtain an EORI number, your business must be established in that country, meaning you must have either a registered office, a central headquarters, or a permanent business establishment in the country of issue - for most GB-based businesses, this means simply using the GB EORI number.
Note that an XI EORI number counts as a valid EU EORI number for exports and imports to member states, thus many UK businesses find it easier to add to their GB EORI with an XI EORI. In this instance, you must obtain your GB EORI number first before applying for the Northern Ireland one, and you must be established in Northern Ireland to qualify appropriately for the XI EORI number (as described above).
EORI numbers are declared on all relevant documentation associated with the import or export.
How Do I Get an EORI Number in the UK?
You can apply for a GB EORI number on the UK Government website. This will link to the HMRC portal where you will need your Government Gateway ID and password. If you do not have one, this can easily be created when you go to apply for your EORI number.
The information required is slightly different based on whether you are a UK business or an overseas business looking to obtain a GB EORI number.
For a UK business you will need to provide the following:
- Business Unique Taxpayer Reference (UTR) code
- Business start date
- Standard Industrial Classification (SIC) code (this can be found on the Companies House website)
- VAT number and date of registration, if VAT registered
- National Insurance number for sole traders and partnerships
Non-UK businesses must supply contact information and address details from their country of origin, as they lack the UK-specific data.
GB EORI Number and VAT
There are two subtypes of EORI number in the UK - a VAT EORI number and a non-VAT EORI number.
If your business is registered for VAT, either as a UK business or a foreign business that is registered for VAT purposes in the UK, then you will receive a VAT EORI number. This is longer than a non-VAT EORI number and the first three digits following the GB prefix will be your VAT Registration Number (VRN) which is then followed by three zeros (000).
Non-VAT EORI numbers are typically shorter.
Related: VAT Loans - How They Work
When to Get an EORI Number
You will need to get a GB EORI number to export to and import from countries overseas, so it is important to put this in place as early as possible. The system is rapid and a GB EORI number is typically issued by HMRC immediately once the application is submitted; however, checks may need to be undertaken and cause delays that can mean the process takes up to five working days to complete.
Trading Internationally with Clifton Private Finance
Here at Clifton Private Finance, we don’t deal with issuing or supporting EORI numbers in the UK - but we do know a thing or two about financing import and export deals. If you are looking to expand your company to undertake international deals, why not speak to us about the range of trade finance and business loans that can smooth the process?
Contact us today for more information and expert advice.
