EORI Number Explained: What It Is, Who Needs It and How to Get One

Updated: July 2026

An EORI number (Economic Operators Registration and Identification number) is a unique reference that customs authorities assign to businesses and individuals involved in importing or exporting goods. It is a mandatory identifier for anyone lodging customs declarations in the European Union or the United Kingdom, and without it goods cannot be cleared through customs. This guide explains what an EORI number is, how it differs from a VAT number, how the system works across the EU, Ireland and the UK after Brexit, and how to register, check and use one.

What an EORI number is

An EORI number is a common reference used for all interactions with customs administrations. It is a prerequisite for a wide range of customs operations, including import, export and transit declarations. The system creates a single, consistent identifier so that data can be exchanged efficiently and accurately between traders and customs authorities, supporting faster clearance, statistical reporting and security checks. An economic operator can hold only one valid EORI number at any given time.

Within the European Union, the current legal framework for the EORI number is the Union Customs Code, Regulation (EU) No 952/2013, together with its delegated and implementing regulations. The identifier itself was introduced from 1 July 2009 under the earlier Community Customs Code framework, and it has since been carried forward and standardised under the Union Customs Code. The European Commission sets out the framework on its EORI guidance page.

EORI number format

An EORI number consists of two parts: a two-letter country code identifying the issuing country, followed by a unique identifier of up to 15 alphanumeric characters. The structure of that identifier is set by national rules and is often based on the trader’s domestic tax number, company registration code or VAT number. The examples below show the formats most relevant to businesses trading through Ireland and the UK.

Jurisdiction	Example	Structure and notes
Ireland (EU)	IE1234567AB	IE followed by the trader’s VAT or tax registration number.
Great Britain	GB123456789000	GB followed by the 9-digit VAT number and a 000 suffix for VAT-registered traders.
Northern Ireland	XI123456789000	XI followed by the 9-digit VAT number and a 000 suffix, used for trade with the EU.

Other EU member states derive the identifier from their own national tax or company registration systems, so the exact structure varies from one country to another.

EORI number versus VAT number

A frequent point of confusion is the difference between an EORI number and a VAT number. Both are issued by government authorities to identify a business, but they serve different purposes in separate regulatory domains.

An EORI number is a customs identifier used for import, export and transit declarations. Its purpose is to track shipments and confirm compliance with customs rules, and it is required by any business that moves goods into or out of a customs territory, whether or not the business is established there. A VAT number, by contrast, is a tax identifier used to charge, collect and remit Value Added Tax on the sale of goods and services within a jurisdiction where VAT applies.

The two are linked in many countries because the EORI number is often derived from an existing VAT registration. In Ireland the EORI number is the trader’s VAT number prefixed with IE. For a VAT-registered business in Great Britain the EORI number is typically the GB country code followed by the 9-digit VAT number and a 000 suffix. Despite this shared numerical base, the identifiers are not interchangeable: a VAT number cannot be used in place of an EORI number on a customs declaration, because one operates at the border and the other governs internal taxation. If a business needs help putting its VAT registration in place before applying, Chern & Co provides VAT registration in Ireland.

EORI numbers after Brexit: GB, EU and XI

The UK’s departure from the EU customs territory on 1 January 2021 changed the EORI landscape. The UK and the EU now operate as separate customs territories, so a single EORI number is no longer sufficient for a business trading between the two. The system separates into three categories.

• GB EORI: required for any business moving goods to or from Great Britain (England, Scotland and Wales). It is issued by HM Revenue & Customs (HMRC) and begins with the GB prefix. EU businesses exporting to Great Britain now need a GB EORI to clear goods through UK customs.
• EU EORI: required for any business, including a UK business, that is not established in an EU country but needs to lodge a customs declaration or receive a customs decision in an EU member state. It is issued by the customs authority of the EU country where the business first carries out a customs operation.
• XI EORI: a Northern Ireland identifier used for trade with the EU under the arrangements for Northern Ireland (the Northern Ireland Protocol, as revised by the Windsor Framework). It is treated as an EU EORI for customs purposes.

Many businesses in Northern Ireland need both: a GB EORI for trade with non-EU countries and an XI EORI for trade with the EU. This structure allows Northern Ireland to remain part of the UK customs territory while staying aligned with EU customs rules. Because the regimes are separate, each maintains its own validation tool for GB and EU or XI numbers.

EORI type	Prefix	Issuing authority	Scope
GB EORI	GB	HM Revenue & Customs (HMRC)	Customs clearance for goods moving to or from Great Britain.
EU EORI	Country code (for example DE, FR, IE)	Customs authority of an EU member state	Valid for customs procedures across the EU customs territory. Required for non-EU businesses trading into the EU.
XI EORI	XI	HM Revenue & Customs (HMRC)	Trade between Northern Ireland and the EU. Recognised within the EU EORI validation system.

For businesses selling into the EU and UK marketplaces, correct EORI setup sits alongside VAT and marketplace compliance. Chern & Co supports online sellers through its Amazon SPN partner services for EU and UK sellers.

Who needs an EORI number

An EORI number is mandatory for any economic operator established in the EU or UK customs territory that imports or exports goods. This includes both legal entities, such as a limited company, and individuals operating a business, such as a sole trader. In practice it captures any business whose model involves manufacturing, distributing, transporting or otherwise moving goods across a customs border.

Businesses that are not established in the EU or UK customs territory must also obtain an EORI number if they carry out specific customs activities, such as lodging a customs declaration, an entry or exit summary declaration, or a declaration for temporary storage. A non-established business that appoints a customs agent or freight forwarder still needs its own EORI number, because the declaration is made in the trader’s name. An EORI number is not required for goods that are not controlled and are for personal use only.

Founders who need to establish an Irish company before trading can start with the Chern & Co non-resident company formation package.

How to register for an EORI number

EORI registration is jurisdictional and must be made with the appropriate customs authority. The general principle is that a business applies in the country where it is established. A business that is not established in the EU customs territory applies to the customs authority of the country where it intends to carry out its first customs operation.

Registering in Ireland through Revenue

In Ireland, EORI registration is completed through the Revenue Online Service (ROS). Before applying, the business must be registered for ROS and hold a valid customs and excise registration, with accurate details including a valid Eircode. Within ROS, the applicant selects “Manage Tax Registrations”, opens the Customs and Excise service and completes the online EORI registration. Traders should gather their details in advance, including the tax registration number and, where relevant, the PPS number, the entity type, the registered address and a description of the business activity.

Once the application is approved, the EORI number is active for use on declarations in Ireland immediately. It can take up to 48 hours for the details to appear on the central EU database used for verification. In some cases an EORI number may already have been assigned automatically where a trader held a customs and excise registration, so it is worth checking before applying. Chern & Co can prepare and file the application on a client’s behalf through its EORI number registration service.

Registering in the UK through HMRC

In the UK the process is managed by HMRC and completed online through the Get an EORI number service. A VAT-registered business provides essential details such as its name, address and VAT registration number, along with its Unique Taxpayer Reference and business start date. According to the gov.uk application guidance, a GB EORI number is usually issued immediately, unless HMRC needs to carry out checks, in which case it can take up to five working days. Businesses that also need an XI number should review the Northern Ireland EORI rules; a GB EORI is required first. As a registered HMRC tax agent, Chern & Co can assist with UK trade registrations.

How to check or find an EORI number

Verifying an EORI number is a practical step in maintaining a compliant supply chain. Checking a business’s own number confirms it is valid, active and correctly registered, and it is a way to confirm whether a number was assigned automatically. Verifying a supplier’s or customer’s number is a sensible due diligence measure that confirms the trading partner is a valid registered entity and helps prevent shipping delays. Including a verified EORI number on shipping documentation and invoices makes it easier for customs to process a consignment.

• EU and XI numbers: the European Commission provides a central EORI validation service. Entering a number confirms whether it is valid; if the holder has given consent, the registered name and address are also displayed.
• GB numbers: the UK Government provides a separate tool to check an EORI number beginning with GB, which confirms validity and may show the holder’s details where consent has been given.

If a number is not found in an online database it may still be valid but not publicly listed. In that case the reliable course is to contact the issuing customs office directly. A business that has lost track of its own number can also find it on previous customs declarations, invoices and shipping records, or by logging into the portal where it originally applied, such as ROS in Ireland or the HMRC service in the UK.

What happens without a valid EORI number

For any business trading across a customs border, the absence of a valid EORI number can be costly. Without one, a business cannot lodge a customs declaration, and a customs broker or freight forwarder cannot complete one on its behalf. The goods cannot be processed by the customs system and are held at the border.

The immediate risk is operational. Goods held at customs can incur storage fees and demurrage charges, particularly for sea or air freight, and delays can mean missed delivery deadlines. Beyond the direct cost, repeated delays can damage a business’s reputation as a reliable trader and lead to lost sales. In more serious cases, customs authorities may hold goods until a valid EORI number is obtained. Registering in good time, well before the first shipment, is the simplest way to avoid these problems.

How Chern & Co can help

Chern & Co is a licensed Irish Trust and Company Service Provider (TCSP), reference APP/1211/2018, and a registered HMRC tax agent in the United Kingdom. The firm helps businesses obtain the correct EORI numbers for their trade routes, put the underlying VAT and tax registrations in place, and stay compliant across the EU, Ireland and UK regimes. To apply for an Irish EORI number with support at each step, see the EORI number registration service.

Frequently asked questions

Do I need an EORI number to ship to the EU?

Yes. Any business lodging a customs declaration to import goods into the EU, or export goods out of it, needs an EU EORI number. A business that is not established in the EU must obtain an EU EORI from the customs authority of the member state where it first carries out a customs operation, even if it uses a customs agent or freight forwarder.

Is my VAT number the same as my EORI number?

No. They are separate identifiers for different purposes. In Ireland and the UK the EORI number is often built from the VAT number, for example the Irish VAT number prefixed with IE, or the GB VAT number with a 000 suffix, but a VAT number cannot be used in place of an EORI number on a customs declaration.

Do I need both GB and EU EORI numbers?

Often, yes. A business trading between Great Britain and the EU generally needs a GB EORI issued by HMRC for the UK side and a separate EU EORI issued by an EU member state for the EU side, because the UK and the EU are now separate customs territories.

How long does an Irish EORI registration take?

An EORI number registered through Revenue’s ROS is active for use on declarations in Ireland once the application is approved. It can take up to 48 hours for the details to appear on the central EU database used for verification.

How do I check whether an EORI number is valid?

Use the European Commission’s EORI validation service for EU and XI numbers, and the UK Government’s check tool for GB numbers. Both confirm whether a number is valid and, where the holder has given consent, show the registered name and address.

Disclaimer: this article is general guidance only and does not constitute legal or tax advice. Professional advice should be obtained before taking or refraining from any action.