Guide to EORI numbers

If your business is not based in the EU or UK, you’re in luck; online merchants outside of the UK and EU [shipping to the UK or EU] do not need an EORI number. As an online retailer, your carrier is going to file for the customs entry on your behalf.

There are rare situations when a US company doing B2B (business-to-business) shipments may need an EORI when the business is going to file their own customs declaration directly with customs, which will only happen if they do their own in-house brokerage.

Do I still need an EORI number after Brexit? 

An EORI number is still used in the UK since leaving the EU at the end of 2020.

Online retailers shipping from the UK to consumers and businesses in the EU need an EORI number beginning with “GB”, e.g., GB987654312000. The only exception is for trade taking place between Northern Ireland and the Republic of Ireland, in which case an EORI number is not needed.

A UK online retailer will include their EORI number when exporting to the EU. As of July 1, 2021, to take advantage of the optional IOSS (Import One-Stop Shop) VAT scheme, the retailer should also reference their EU IOSS VAT ID.

An EORI number is also needed when shipping from the UK to the EU for the purpose of qualifying for preferential origin.

Find out how to register for an EORI number in the UK.

Merchants shipping from the EU to the UK and within the EU need an EORI number beginning with the two-letter identifier for their country of export (Ireland EORI number example: IE293847584930295).

If the EU online retailer is sending EU-originating goods and wishes the goods to qualify for preferential origin under the EU-UK trade agreement then the merchant must be registered in theRegistered Exporter System (REX). An EORI number is part of the REX system application process.

Find out how to register for an EORI number in each EU country.

Businesses can apply online through the EU Commission website.

A U.S. business will have a US-issued Employer ID number. This is a U.S. number. A business in the EU will have an EU-issued EORI. An EORI is required by a recipient business in the. EU for B2B shipments.

The EORI number should be entered in the recipient tax ID field.

Under ICS2, the sender should collect the recipient business’ EORI number before sending the shipment so that the carrier has it as soon as they receive it.

An EORI and VAT number are different. A VAT number is used to access taxes. The EORI number identifies companies doing business in the EU. In most EU countries the EORI for business is based on the VAT number. However, in Germany, the EORI is based on the customs number.

Yes, UK and EU retailers need an EORI number for any electronic or physical sales into any EU country or the UK.

A company can only have one EORI for the entire EU even if the company has multiple VAT numbers throughout the EU. Therefore both the EORI and the VAT number are still required on the customs entry.

• EU and UK online merchants/exporters should register for an EU EORI.
• Online retailers in the UK and EU are advised to provide their EORI number at the time of export in the sender's tax ID section of the shipping document.

Businesses have one legal headquarters. The country of registration should be the location of the business headquarters.

An EORI is needed for every location that is an economic operator (supplies goods and/or services).

An economic operator is a business or other organization which supplies goods, works, or services within the context of market operations. The term is used in public procurement to cover suppliers, contractors, and service providers.

• Example A: A company based in Germany has distribution centers in Belgium and Austria.

  • An EORI is needed for Belgium and Austria but not Germany because Germany does not supply goods or services; the company headquarters in Germany only conducts administrative functions rather than selling goods or services.

• Example B: A company's headquarters in France conducts financial transactions with clients and has support offices in Estonia, Germany, and the Netherlands.

  • An EORI is needed for the headquarters in France only. The offices in Estonia, Germany, and the Netherlands do not conduct sales of goods or services, but rather support the headquarters office.