EORI after Brexit: two systems side by side
Until 2020 a UK EORI number was an EU EORI number. Since Brexit the UK issues its own numbers through HMRC, separate from the EU system. In practice that means: a business moving goods between Great Britain and any other country — the EU included — needs a GB EORI number, and an EU business importing UK goods still needs its own EU EORI number. One number no longer covers both sides of the Channel.
What a UK EORI number looks like
GB followed by 12 digits. For VAT-registered businesses the first 9 digits are usually the VAT registration number, followed by a 3-digit suffix:
GB numbers are not in the EU database
GB or XI — which one do you need?
| GB EORI | XI EORI | |
|---|---|---|
| For | Moving goods between Great Britain and other countries | Moving goods to or from Northern Ireland |
| Issued by | HMRC | HMRC (you need a GB EORI first) |
| Format | GB + 12 digits | XI + 12 digits |
| Checkable in the EU database? | No — use HMRC's checker | Yes — XI numbers are part of the EU system |
Under the Windsor Framework, Northern Ireland stays aligned with EU customs rules — hence the separate XI numbers.
How to apply for a GB EORI number
- 1
Check whether you already have one
HMRC auto-issued GB EORI numbers to many VAT-registered businesses around Brexit. Check old correspondence from HMRC before applying again.
- 2
Set up a Government Gateway account
The application runs through GOV.UK, so you need a Government Gateway user ID for your business (or yourself as a sole trader).
- 3
Apply on GOV.UK
The online form takes 5–10 minutes. Have your VAT number, Unique Taxpayer Reference (UTR), business start date and National Insurance number (sole traders) at hand.
- 4
Receive your GB EORI number
You usually get the number straight away; in some cases it takes up to 5 working days. There is no fee.
- 5
Trading with Northern Ireland? Add an XI EORI
If you move goods to or from Northern Ireland, apply for an XI EORI number as well — you need a GB number first.
For EU businesses trading with the UK
Your EU EORI number keeps working for the EU side of the movement — the import or export declaration lodged in the EU. You only need a GB number if you lodge declarations in the UK yourself, for example when delivering DDP to British customers. Check your EU number anytime with our free checker.
Got an EU or XI number?
Validate it against the official EU database in seconds.