What Does a UK EORI Number Look Like?
A standard UK EORI number will look like this:
GB123456789000
- GB indicates the UK
- 123456789 is your VAT number (if VAT registered)
- 000 is a suffix used for multiple branches or operations
If you are not VAT registered, HMRC will still issue you a EORI number just without the VAT linkage.
If you move goods to or from Northern Ireland, you may also need a second EORI number starting with XI (e.g. XI123456789000) due to the Northern Ireland Protocol.
How to Apply for a EORI Number
You can apply for a UK EORI number online via GOV.UK. It’s free and usually takes less than 10 minutes.
What You’ll Need:
Apply here: Apply for a UK EORI Number – GOV.UK
Most applications are processed immediately, although some may take up to 5 working days.
When to Apply
It’s best to apply for your EORI number before you start moving goods across borders. Without one, you may face:
- Delays at customs
- Additional costs or storage charges
- Inability to complete import/export declarations
Even if you use a freight forwarder or customs agent, you’ll still need your own EORI number they cannot use theirs on your behalf.
Where Is the EORI Number Used?
You’ll need your EORI number when:
- Completing customs declarations
- Dealing with import/export paperwork
- Using freight companies or customs brokers
- Claiming duty relief or deferrals
- Completing Intrastat (for EU trade statistics)
Some software and online portals (like the Customs Declaration Service or Trader Support Service) will also ask for your EORI during setup.
Do Sole Traders Need a EORI Number?
Yes if you are a sole trader importing or exporting goods, you will need your own EORI number.
In this case, your EORI application will be linked to your NI number and UTR, rather than a company registration number.
You do not need to be VAT registered to apply.
Can You Have More Than One EORI Number?
Yes, but only if your business has multiple operations or entities in different customs zones. For example:
- A UK-based business with a branch in Ireland may hold both a GB and an IE EORI number
- A UK company trading heavily with the EU may hold a GB and EU-issued EORI
You cannot hold two UK EORI numbers under the same legal entity.
What If You Already Have One?
You can check if your business has a valid EORI number via HMRC’s validation tool:
If you are VAT registered, HMRC may have automatically issued you one in the past, but it’s worth checking if you haven’t traded internationally since Brexit.
Summary: Key Points for UK Businesses
| Requirement | Applies If You… |
| Need a UK EORI number (GB) | Import/export physical goods to or from the UK |
| Need an EU EORI number | Have an EU base or represent clients in EU customs processes |
| Apply via | GOV.UK (free, online, fast) |
| Needed for | Customs declarations, freight handling, VAT and duty processing |
Final Thoughts EORI Numbers
Understanding what a EORI number is and how it applies to your UK business is essential if you deal in goods that cross international borders. With post-Brexit rules and Making Tax Digital expanding, staying compliant and proactive is more important than ever.
Applying for a UK EORI number is quick, free and necessary to avoid delays and disruptions to your business operations.
At Accounting Wise, we help small businesses handle everything from VAT registration and compliance to cross-border tax queries and international trade accounting.
