EORI stands for Economic Operator Registration and Identification. EORI registration is a must for businesses operating internationally within the European Union. The EORI number is mandatory even for startups with plans to grow their business internationally.
From streamlining customs processes to facilitating smooth import and export, the number helps businesses in multiple ways.
Read this guide as we explain the EORI number application process, eligibility criteria, steps, and required documentation.
Who Needs an EORI?
The EORI number is a must in case the business imports or exports goods involving the following countries:
- Great Britain and Northern Ireland.
- Great Britain and the Channel Islands.
- Great Britain, the Isle of Man, and other countries in the European Union.
- Northern Ireland and nations outside the European Union
Great Britain denotes England, Wales, and Scotland.
The EORI number is a must when registering an export license on SPIRE.
The only conditions where you do not need an EORI number when the goods that are moved are:
- not controlled, and
- for personal use
Prerequisites for ‘Being Established’
‘Being established’ means that your business should have premises or physical presence in the country where you intend to import or export goods. For an EORI registration or number, your business needs to be established.
Your business can either have a registered office, a permanent business establishment, or a central headquarter. In the latter case, customs-related activities must occur on these premises, and permanent HR and technical resources should also be on these premises.
What Happens if the Business is Not Based in the Country Where the Goods Are Being Moved To or From?
In such cases, you are still required to have an EORI number if making a
- Transit customs declaration
- Customs declaration for temporary admission
- Customs decision
- Entry summary declaration
- Exit summary declaration
- Temporary storage declaration
- A customs guarantee in the case of re-export declarations or temporary admissions.
Other times you will need to get an EORI registration are –
- If your business is a carrier in goods transportation by air, sea, or inland waterways.
- If your business works as a carrier within the customs system and you need notifications related to the amendment or lodging of declarations of entry summary.
- When your business has to submit a transit declaration in common transit countries rather than submitting an entry summary or a pre-departure declaration.
Another point to note in this context is that for businesses not qualified for EORI registration. You must appoint a person or a business unit to handle customs-related matters on your behalf. This appointed person/unit will file the EORI number application for you.
If your business operates out of the Channel Islands and involves the transit of goods between the Channel Islands and the UK, an EORI number is not needed. However, the number will be required when using HMRC’s Customs Handling of Import and Export Freight (CHIEF).
When You’ll Need Your EORI Number?
The EORI number will be required if
- Your business is established in the nation from which the goods are exported and imported, and you appoint an individual/business unit to handle customs on your behalf.
- Customs declarations need to be made.
- You need to use the CHIEF System and the ICS NI (Import Control System Northern Ireland)
- You are applying for a customs decision.
What is the Format of an EORI number?
The Format is as follows:
- The code consists of the country code and the unique code or number.
- The country code represents the country of registration of the business.
For example, in Great Britain, the Format will be GB + VRN or VAT registration number + 000.
If your business is unregistered, the Format will be GB + HMRC’s unique number.
Check Which EORI Number You Need
Depending on where the goods are moving to and from determines the type of EORI number and from where to get it. At times, you might need multiple EORI numbers.
Not having the correct EORI number can have multiple repercussions. It can delay matters at customs and increase costs, such as storage costs. Hence, it becomes necessary to check which EORI number you need.
- When importing from or exporting to Great Britain, the EORI number will begin with GB. You must apply for one if your existing EORI number does not begin with GB.
- When importing from or exporting to Northern Ireland: Your EORI number will start with XI. If you have an EORI number with the EU, you do not need a separate EORI number beginning with XI.
- To make an EU-based customs decision or declaration, you require an EORI registration from an EU country and an EORI number starting with XI. Your business must be registered as a permanent business in Northern Ireland. The business needs to have an EU EORI number, too, and for the same, you need to speak to the EU’s customs authority in the EU.
- If you are unable to get an EORI number in the EU, you must appoint a person to handle the customs-related issues on your behalf.
If You Move Goods To or From Northern Ireland
In this case, the EORI number should start with XI. You need this number if –
- Moving goods from Great Britain to Northern Ireland. Great Britain denotes Scotland, England, and Wales.
- Moving goods to another non-EU nation from Northern Ireland.
- You are making a declaration in Northern Ireland.
- You are applying for a Northern Ireland customs decision.
If certain goods are moved between Northern Ireland and Great Britain, you might need to make specific export declarations. In such a case, you will require an EORI number beginning with XI.
There is no need for an EORI number beginning with XI if you have an existing EU EORI number if the goods are moved to Ireland island, between any EU country and Northern Ireland, or if the business is established in any EU Country but not Northern Ireland.
If your business does not have an establishment in the EU or Northern Ireland, it must be registered at the place where the first declaration or customs decision was made.
Apply for an EORI number
If you are wondering how to get an EORI number, check out these steps.
Apply for an EORI Number Starting with GB
In this case, you will need the following to apply for an EORI number –
- If your business is VAT registered, the VAT number and period.
- If a sole trader or an individual, the national insurance number.
- The Unique Taxpayer Reference or the UTR number.
- The Standard Industrial Classification (SIC) code and the business start date per the Companies House register.
- Your user ID and password of the Government Gateway.
The UTR, SIC code, or National Insurance number is not required if the business is not UK-based. You can apply for an EORI number on the official government site.
The GB OERI number is received immediately. However, if the HMRC reassesses your application, the process can be delayed. The number can be received up to 5 working days after it is sent.
Apply for an EORI Number Starting with XI
The GB EORI number should be taken before getting an XI EORI number. You must check your eligibility for an XI EORI number on the government site
After receiving the GB EORI number, complete the XI EORI registration form online. Alternatively, you can seek professional accountants help to do the same.
You need the following for the same –
- If you have an XI-VAT number.
- Other VAT numbers are issued in other EU countries.
- Proof of Northern Ireland’s permanent business establishment. You need to submit 2 documents.
The XI EORI is received within 5 days.
Report a Change or Cancel an EORI Number
There are two possibilities for changing or cancelling your EORI number.
For a VAT-registered business
This involves different steps. It all depends on whether you changed the details on VAT registration or want to cancel it.
When you cancel the VAT registration, HMRC will cancel the EORI number simultaneously. Once it is cancelled, the business can no longer use it for customs authorisations. All licenses linked to the EORI number also get cancelled.
If you need an EORI number, you must apply for an EORI number again.
If you changed your details
If the EORI number needs to be changed, you must inform HMRC through your online VAT account. This will help them update the EORI records. These changes pertain to the business name, address, trading name, and contact details, including the telephone number.
If any other changes are required or your business is not VAT registered, a different form needs to be filled. The forms for GB EORI and XI EORI are different.
You must fill out the form to make the changes.
When you cancel your GB EORI number, the XI EORI will be automatically cancelled.
If you wish to cancel the XI EORI number, fill in the details here. You will need to update details online. These details pertain to –
- The EU VAT reference number
- Northern Ireland’s Permanent Business Establishment
- EU EORI validation checker details
- Standard Industrial Classification code
To change or update details, this form has to be filled out.
Sign-in details are required to complete all the services mentioned here.
Apply for an EORI number with Professional Accountants
If you’re overwhelmed by the process of applying for an EORI number, professional accountants like Taxcan Accountants and Cangaf Ltd., can help. Their expertise ensures that you fulfil the requirements efficiently, complete the necessary paperwork accurately, and comply with regulations. By letting them handle your EORI application, you can avoid errors, save time, and focus on your business.
Conclusion
Obtaining an EORI number is crucial for businesses involved in international trade within the EU. It simplifies customs procedures and ensures compliance with regulations. By following the outlined steps and understanding the requirements for different scenarios, you can streamline your import and export processes. For complex situations, professional accountants can offer valuable assistance.
