The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The European Commission introduced the EORI scheme with effect from 1 July 2009 in order to enable the security measures introduced by the Security Amendment to be more effective.
The EORI number is a unique number that is assigned by HMRC to businesses who are VAT registered in the UK and individuals that import / export goods in the UK. The importer needs to register in one EU country in order to obtain an EORI number. The EORI number is valid throughout the EU and therefore an EU importer only needs to have one EORI number in respect of all imports of goods throughout the EU. The EORI number should be used in all communications with any EU customs authority where applicable.
The EORI number should be used in respect of goods being imported from a country outside of the EU and for goods being exported to a country outside of the EU. The EORI number should be included on the customs declaration completed in respect of the import or export of goods.
More information on EORI can be found via the following link EORI . This website also offers an e-learning course for anyone wanting to gain a better understanding of the EORI system.
Any business who is established in the EU customs territories and is involved in the import / export of goods will need an EORI number. Persons who are not registered for VAT who import and / or export goods will require an EORI number. Businesses that are only involved with providing services do not require an EORI number.
Also, for the moment businesses that move goods across the Ireland / Northern Ireland border do not need an EORI number.
A non-EU person
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