EORI Number: What It Is and How to Apply

An EORI number (Economic Operators Registration and Identification number) is the identifier customs authorities in the UK and EU use to track businesses that import or export goods. If your business moves goods into or out of Great Britain, Northern Ireland or the EU, you will usually need one before your first shipment clears customs. Applying is free: UK businesses apply to HMRC and often receive a GB EORI immediately, while EU businesses apply to the customs authority of their member state.

This guide covers who needs an EORI, GB vs XI vs EU numbers, how to apply step by step, where the number goes on your commercial invoice and customs paperwork, and the mistakes that leave parcels stuck. It is general information, not customs or legal advice; for complex supply chains, speak to a customs broker.

What is an EORI number?

The EORI number identifies an "economic operator" in customs systems. Customs declarations, entry and exit summary declarations, and many transit and temporary storage filings require it. The European Commission's EORI guidance describes it as mandatory for clearing all types of customs operations in the EU customs territory, valid with no expiry, and limited to one valid number per operator.

It is not a VAT number, even though UK numbers often look similar. VAT registration is a separate process with its own threshold, covered in our guide to the UK VAT registration threshold.

Who needs an EORI number?

• UK businesses importing or exporting goods between Great Britain and countries outside the UK, including the EU.
• Businesses moving goods between Great Britain and Northern Ireland, or between Northern Ireland and non-EU countries, which may need an XI EORI.
• EU-established businesses carrying out customs operations, which apply in their own member state.
• Non-UK and non-EU businesses that will lodge customs declarations, act as importer of record, or act as carriers.

GOV.UK says you do not need an EORI if you are moving goods that are both non-controlled and for personal use only. Businesses in the Channel Islands moving goods to or from the UK are also exempt. Service businesses that never move physical goods do not need one.

GB, XI and EU EORI numbers compared

Type	Issued by	Format	Used for	Prerequisite
GB EORI	HMRC	GB plus 12 digits	Customs movements into or out of Great Britain	None; usually UK premises
XI EORI	HMRC	XI plus digits	Movements to and from Northern Ireland under its arrangements	Must already hold a GB EORI
EU EORI	Member state customs authority	Two-letter country code plus up to 15 characters	Customs operations anywhere in the EU	Apply in country of establishment, or of first customs operation if non-EU

One EU EORI covers the whole EU customs territory. A UK exporter who also imports into the EU as importer of record would need an EU EORI in addition to its GB number.

How to apply for a GB EORI number

1. Check you need one and that your business has qualifying UK premises, such as a registered office or permanent establishment.
2. Gather your details. HMRC asks for your Unique Taxpayer Reference, business start date and SIC code (both on the Companies House register for companies), your VAT number and effective date if VAT registered, and your National Insurance number if you are a sole trader.
3. Sign in or create sign-in details on GOV.UK and complete the online form via Apply for an EORI number.
4. Receive your number, usually immediately, or within 5 working days if HMRC needs to make checks.
5. Apply for an XI EORI separately if you move goods to or from Northern Ireland and need one.
6. Share it with your courier, freight forwarder or customs agent, and add it to your commercial invoice template.

Sole traders follow the same process. If you have just started, our guide on how to register as self-employed in the UK covers getting a UTR first.

Applying for an EU EORI

EU-established businesses apply to the national customs authority where they are established. A business with no EU establishment applies in the member state where it will carry out its first customs operation, such as lodging an import declaration. After that, the same number is used across the EU.

Where the EORI goes on your paperwork

Document	Whose EORI	Notes
Commercial invoice	Exporter's, and importer's if known	Show next to name, address and VAT number
Export declaration	Exporter or declarant	Usually lodged by your courier or agent using your details
Import declaration	Importer of record	Depends on Incoterms; DDP shifts this to the seller
Courier or postal customs forms	Sender for business shipments	Couriers prompt for it on business exports
Proforma invoice for customs	Exporter's	For samples, repairs or goods not yet sold

Alongside the EORI, customs will want accurate commodity codes; see our guide to the HS code on a commercial invoice.

Worked example: a UK seller shipping to Germany

This example is illustrative. Harbour Ceramics Ltd, a VAT-registered company in Bristol, sells £4,800 of tableware to a café group in Berlin.

Item	Under DAP terms	Under DDP terms
Who exports from GB	Harbour Ceramics, using its GB EORI	Harbour Ceramics, using its GB EORI
Who imports into Germany	The Berlin buyer, using its DE EORI	Harbour Ceramics, needing an EU EORI
Who pays German import VAT and duty	Buyer	Seller
EORIs on the commercial invoice	GB EORI for seller, DE EORI for buyer	Seller's GB EORI and its EU EORI

Because Harbour Ceramics has no EU establishment, choosing DDP would mean applying for an EU EORI in Germany, where its first EU customs operation would happen, and probably registering for German VAT. Most small UK sellers choose DAP for B2B orders and quote the buyer's EORI on the invoice. Our guide to Incoterms on an invoice explains these choices.

Common EORI mistakes

• Waiting until goods are at the border. Apply when you take your first export order.
• Typing the VAT number instead of the EORI. The GB EORI usually ends in 000 for VAT-registered firms; check it.
• Not holding an XI EORI when Northern Ireland movements require one.
• Agreeing to DDP without an EU EORI or a plan for import VAT.
• Not validating the customer's EORI. Use GOV.UK's checker or the EU validation tool before shipping.
• Paying a third-party site to apply. The official application is free.

EORI, VAT and customs agents: how they fit together

The EORI identifies you to customs; it does not register you for VAT or pay anything. When a VAT-registered UK business imports goods, it can usually account for import VAT on its VAT return through postponed VAT accounting rather than paying it at the border, but that also relies on customs records tied to the right EORI and VAT number. If the numbers on the declaration do not match your registration, the VAT statement you need for your return may not show the import.

Most small businesses do not file customs declarations themselves. A courier, freight forwarder or customs broker lodges them using your EORI, and you authorise them to act for you, either directly (they act in your name) or indirectly (they share liability). Either way, you remain responsible for the accuracy of the data you supply: the description, value, origin and commodity code on your commercial invoice. Before your first shipment, send your agent:

• your GB EORI (and XI or EU EORI if relevant) and VAT number;
• a sample commercial invoice showing Incoterms, currency and values;
• commodity codes and country of origin for each product line;
• the buyer's EORI and contact details when the buyer is importing.

Small online sellers

Ecommerce sellers posting low-value parcels to EU consumers face extra layers such as the EU's Import One-Stop Shop for VAT. Those VAT rules are separate from the EORI, but couriers will still request your EORI for business exports. If you sell to EU consumers regularly, read our overview of the EU VAT One Stop Shop. Some large EU buyers also ask suppliers for a DUNS number during onboarding, a separate identifier that has nothing to do with customs.

What to do if your EORI details change

If your company name, address or legal entity changes, update HMRC or your EU customs authority. A sole trader who incorporates becomes a new legal person and needs a new EORI for the company. The same applies when a business is sold as a going concern to a new owner entity. If you stop trading altogether, you can ask for the number to be deactivated, which avoids someone else using stale details. Keep records of the date each EORI was valid, because customs can query declarations made years earlier, and you will need to show which entity was responsible at the time. Keep invoices, declarations and courier profiles consistent with the new details, and record the change in your international client invoicing templates.

When your EORI is ready, add it to every export invoice. Our free invoice generator lets you include your EORI, VAT number and Incoterms in the business details, with no sign-up, and download the finished invoice as a PDF for customs.