Value Added Tax

Economic Operator Registration and Identification Scheme (GB EORI)

Produced by Tolley
  • 24 Jan 2022 12:12

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Economic Operator Registration and Identification Scheme (GB EORI)
  • Who needs a GB EORI number?
  • When is a GB EORI number used?
  • How is a GB EORI number obtained?
  • Applying for a number
  • Issuing an EORI number
  • Format of an EORI number
  • Does a GB EORI number cover EU imports or exports?
  • Does a GB EORI number cover Northern Ireland?
  • Does HMRC need to be notified of business changes?
  • More...

Economic Operator Registration and Identification Scheme (GB EORI)

This guidance note covers the GB EORI number. This is a unique number assigned by HMRC to businesses and individuals that import / export goods into or out of the UK. The GB EORI number should be used in all communications with HMRC where applicable.

Who needs a GB EORI number?

Any business that is involved in the import / export of goods to from Great Britain will need a GB EORI number. Persons who are not registered for VAT who import and / or export goods will still require a GB EORI number. Businesses only providing services do not require a GB EORI number. EU resident businesses that import or export goods into / out of the UK will require a GB EORI number, as an EU EORI number is not valid in the UK.

A GB EORI number can only be issued to a legal person, which is:

  1. a company

  2. an individual

  3. a partnership, or

  4. a sole proprietor

EXPP3060

A GB EORI number cannot be allocated to individual branches or divisions within a legal entity. Only one number can be issued per legal entity.

For GB EORI purposes, all members of a VAT group are treated as legal entities in their own right, but it is only group members who import or export commercial goods that will require a GB EORI number. The representative member will have the VAT number with a 000 suffix; whilst other group members who apply for a GB EORI

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