SERVICES / vat registration and de-registration

EORI Registration

Since Regulation (EC) No 312/2009 came into effect on July 1, 2009, any business in the EU importing or exporting goods to the rest of the world requires an Economic Operators Registration and Identification number (EORI).

The EORI number replaced the Traders Union Reference Number System, and is needed to identify the businesses submitting customs declarations. It is a legal requirement under Article 9 of the Union Customs Code in conjunction with Article 1(18) of the Commission Delegated Regulation supplementing the Union Customs Code – Delegated Act.

The EORI number is also used as a way of recording data about operators, including their address, authorisations and network links.

Businesses must apply for an EORI number in their home country, while visiting traders must be registered in the first member state where they enter a customs declaration. EORI numbers must be quoted in both written and electronic customs declarations.

If your business is established in more than one EU state, a separate EORI number is required for each country.

To comply with the law, you must include the EORI numbers of the following:

For summary entry and/or exit declarations, you must include the EORI numbers of the following:

The EORI number also needs to be quoted in any approval procedures with the Federal Office of Economics and Export Control (BAFA) and/or the Federal Institute for Agriculture and Food (BLE). Likewise, it is needed as evidence to your tax authority that the import VAT determined through the electronic (paperless) ATLAS procedure has been paid.

Requesting an EORI number

To apply for a UK EORI number, you will need the Government Gateway user ID and password for either your company/ organisation or yourself if you’re applying as an individual/sole trader. If you do not have a user ID, you can create one when you start.

Once you have a UK EORI number, it can take 48 hours before you can use it to make declarations using the Customs Handling of Import and Export Freight (CHIEF) system.

If you are not VAT registered but need an EORI number for another customs procedure, you should notify the HMRC and state why you need an EORI number.

Please note: from January 1, 2021, you will require an EORI number that starts with GB to move goods in or out of the UK.

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