Economic Operator Registration and Identification Scheme (GB EORI)

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the GB EORI number. This is a unique number assigned by HMRC to businesses and individuals that import / export goods into or out of the UK. The GB EORI number should be used in all communications with HMRC where applicable.

For information about the VAT rules in each EU country, please refer to the VAT in the EU guidance note.

Who needs a GB EORI number?

Any business that is involved in the import / export of goods to from Great Britain will need a GB EORI number. Persons who are not registered for VAT who import and / or export goods will still require a GB EORI number. Businesses only providing services do not require a GB EORI number. EU resident businesses that import or export goods into / out of the UK will require a GB EORI number, as an EU EORI number is not valid in the UK.

A GB EORI number can only be issued to a legal person, which is:

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