Changes to VAT and Economic Operators Registration and Identification (EORI) Guidance

If  a business deregisters for VAT, any Economic Operators Registration and Identification (EORI) number(s) they hold will also be removed at the same time.

Businesses established in GB and NI require an EORI number in order to complete customs declarations, hold customs authorisations including a UK Internal Market System (UKIMS) authorisation, and various licences. In the event that a business has de-registered for VAT and had their EORI number removed as a result, they will need to apply for a new GB EORI number and take the following action:

  • for authorisations (including Duty Deferment Accounts and guarantees): contact the supervising office, whose details can be found in the authorisation correspondence received originally 
  • to continue using licenses: contact the issuing government department 

A GB EORI number is usually confirmed immediately. 

Once a business has a GB EORI, they will then be able apply for an XI EORI number if necessary. If the business meets the relevant criteria, the number will be issued within five working days of applying.

If a business needs help getting a new EORI number, they can contact HMRC.

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