EORI Number: What It Is and When You Need One
If you ship goods across the EU or UK border, sooner or later a carrier or customs form will ask for your EORI number. It is a simple ID, free to get, but without it your parcels and pallets can stall at the border. This explainer covers what an EORI number is, who needs one, how to apply in the UK and the EU and how it fits with VAT and IOSS. It is general information, not legal advice.
Key takeaways
- An EORI number identifies businesses that move goods into or out of the EU customs territory, and the UK uses its own version.
- UK businesses get a GB EORI from HMRC through GOV.UK; registration is free.
- EU EORI numbers come from the member state where you are established or, for non-EU businesses, usually where you first lodge a customs declaration.
- An EORI is not a VAT number or an IOSS number, though they often work side by side.
EORI stands for Economic Operators Registration and Identification. Customs authorities use it to identify businesses in customs declarations and to link all your import and export activity to one record. For a small online seller, it usually appears for the first time when you start exporting, sign up with a courier's international service or prepare to stock an overseas warehouse.
Many sellers put off getting one because it sounds like heavy bureaucracy. In reality, applying is quick and free. The harder part is knowing which EORI you need and when, especially if you trade between the UK and the EU. That is what this guide sorts out.
What an EORI number is
An EORI number is a unique identifier for economic operators in customs procedures. It is needed by businesses to move goods into or out of the EU customs territory, and the UK applies its own equivalent system for goods moving into or out of Great Britain.
The number is used on customs declarations, entry and exit summary declarations and other customs communications. It tells customs who is importing or exporting, so that duties, checks and records can be tied to the right business.
What it looks like
An EORI number begins with a two-letter country code, followed by an identifier. UK numbers start with GB; EU numbers start with the code of the issuing member state. In many countries, the identifier is based on an existing tax or VAT number, but the exact format varies, so do not assume your VAT number automatically works as an EORI.
When you need an EORI number
As a rule, you need an EORI if your business is involved in customs formalities for goods moving across the EU or UK border. Typical situations for online sellers include:
- Exporting from the UK to EU or other customers, including parcels sent through a courier that files declarations in your name.
- Importing stock into the EU or UK from suppliers abroad, where you are the importer.
- Sending stock to an EU or UK warehouse, such as a fulfillment center or a marketplace fulfillment network, from outside that customs territory.
- Shipping DDP, where you take on import duties and taxes and may act as importer.
When you may not need one yourself
If you sell only within one customs territory, for example only inside the EU from an EU base, you generally do not need an EORI for those sales. If a marketplace, carrier or fulfillment partner acts as importer of record on your behalf, they use their own EORI for that import, though they may still ask for yours when you are the exporter. Check your contracts to see who is the declarant and importer in each flow.
Common mistake
Waiting until the first big shipment to apply. If your stock is already on its way to an EU warehouse and nobody has an EORI to lodge the import declaration, the goods can sit in storage while you sort it out. Apply as soon as you plan cross-border shipments.
GB EORI vs EU EORI
Since 1 January 2021, goods moving from Great Britain to the EU are exports with customs declarations. That means UK and EU EORI systems now run separately, and some businesses need both.
| Feature | GB EORI | EU EORI |
|---|---|---|
| Issued by | HMRC (apply via GOV.UK) | Customs authority of an EU member state |
| Prefix | GB | Code of the issuing member state |
| Used for | Moving goods into or out of Great Britain | Moving goods into or out of the EU customs territory |
| Where to apply | GOV.UK | Member state where you are established, or for non-EU businesses usually where you first lodge a declaration |
| Cost | Free | Free |
One EU EORI is valid across the whole EU, so you do not need a separate one for each member state. Northern Ireland has special arrangements for goods, and businesses there may need a number with a different prefix; check GOV.UK if this applies to you.
How to get an EORI number
The process differs by country, but the steps are similar everywhere.
- Work out which EORI you need. UK exporters and importers need a GB EORI. Businesses importing into or exporting from the EU need an EU EORI. Some need both.
- Gather your business details. Typically your legal name, address, company or tax registration number, VAT number if you have one and a description of your activity.
- Apply through the official channel. In the UK, use the GOV.UK service. In the EU, apply to the customs authority of your member state of establishment or, for non-EU businesses, usually the one where you will first lodge a declaration.
- Wait for confirmation. Processing times vary by country and season, so apply well before your first shipment.
- Check the number is valid. The European Commission offers an online validation service for EU EORI numbers.
- Share it with your partners. Give it to your carrier, customs broker and fulfillment provider, and add it to your shipping software.
Pro tip
Only ever apply through the official GOV.UK service or your national customs authority. Paid third-party sites sometimes offer to "register" an EORI for a fee, but the official application is free.
How EORI fits with VAT, IOSS and customs codes
Sellers often mix up the different identifiers in cross-border trade. Each has its own job:
- EORI number: identifies your business to customs for imports and exports.
- VAT number: identifies your business for VAT in a particular country.
- IOSS number: lets you collect EU VAT at checkout on B2C imports in consignments of €150 or less and declare it monthly. Non-EU sellers generally need an EU intermediary to use IOSS.
- Commodity codes (HS, CN, TARIC): identify the product, not the business. The 6-digit HS code is international, the EU uses the 8-digit CN and the 10-digit TARIC for import duty measures.
Keeping these straight matters because each one is checked by a different part of the process. A missing EORI stops a declaration, a wrong commodity code can mean the wrong duty, and a missing IOSS number can lead to VAT being charged to your customer at import, often with a carrier handling fee.
On a single shipment, you may use all of them: your EORI for the declaration, a commodity code for each item, your IOSS number in the electronic data for low-value parcels and your VAT number on the invoice.
Example
Imagine a UK skincare brand that ships parcels to EU consumers and also sends a pallet of stock to a fulfillment center in the Netherlands. For the parcels, it uses its GB EORI as exporter and its IOSS number, obtained through an EU intermediary, for consignments of €150 or less. For the pallet, it also obtains an EU EORI from the Dutch customs authority, the member state where it first lodges an import declaration, and registers for VAT there because it now holds stock in that country. The business is fictional, but the combination is common.
Getting an EORI early
- No delays when your first shipment is ready
- Easier onboarding with carriers and fulfillment partners
- Free and usually quick to obtain
What it does not do
- It does not register you for VAT anywhere
- It does not reduce duty or customs checks
- It does not replace product compliance requirements
Your EORI action plan
- Map each flow of goods you have: exports, imports and stock transfers
- Decide whether you need a GB EORI, an EU EORI or both
- Apply through GOV.UK or the right member state's customs authority
- Validate your EU EORI with the Commission's online check
- Add the number to your carrier accounts and shipping software
- Confirm who acts as importer of record in each of your shipping flows
- Keep your EORI details updated if your business name or address changes
Frequently asked questions
Is an EORI number the same as a VAT number?
No. In some countries the EORI is based on your tax or VAT number, but they are separate registrations with different purposes. Having one does not give you the other.
Do sole traders need an EORI?
If a sole trader moves goods into or out of the EU or UK customs territory as part of their business, they generally need one, just like a company.
Can I use one EU EORI in every EU country?
Yes. An EU EORI number issued by one member state is valid throughout the EU, so you only need one EU number.
How much does an EORI number cost?
Nothing. Registration is free in the UK and the EU. Be wary of websites that charge to apply on your behalf.
Related reading
The bottom line
An EORI number is a small piece of admin with a big effect: without it, imports and exports can stall. If you ship goods between the UK and the EU, or bring stock into either customs territory, work out which EORI you need, apply for free through the official channel and share the number with every partner that handles your shipments.
This is general information, not legal advice. Customs procedures differ by country and change over time, so check GOV.UK for UK businesses, the European Commission and your national customs authority, or ask a customs specialist about your situation.
