Economic Operator Registration and Identification Scheme (GB EORI)

Produced by Tolley
Economic Operator Registration and Identification Scheme (GB EORI)

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...

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 number will have the VAT number but a different suffix. If members of the VAT group require their GB

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