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Economic Operators Registration and Identification Number (EORI Number)

01 - 01 - 2021

Following the UK leaving the European Union businesses transacting between the UK and the EU may need to use an Economic Operators Registration and Identification number to transfer goods across borders. The systems only became active on 01 January 2021 and as such are still being developed. The information below is meant to provide general advice regarding the new procedures. We would recommend contacting us if you need more specific advice. 

Do I need an EORI? 

 

You need an EORI number to move goods between Great Britain (England, Scotland and Wales) or the Isle of Man, and other countries including the European Union (EU). You may also need a separate EORI number if you move goods to or from Northern Ireland. 

 

Do I need an EORI to move goods to or from the EU? 

 

Yes. You need an EORI number to move goods between Great Britain and the EU. 

 

Do I need an EORI number to provide services to or from the EU? 

 

You will not usually need an EORI number if you only provide services. 

 

Do I need an EORI to move goods between Northern Ireland and Ireland? 

 

You will not usually need an EORI number if you only move goods between Northern Ireland and Ireland. Please see below for moving goods between Great Britain and Northern Ireland. 

 

What happens if I use a post or parcel company? 

 

If you use a post or parcel company, they should tell you if you need an EORI number. 

 

What happens if I do not have an EORI number? 

 

If you do not have an EORI number you may have increased costs, such as storage, and encounter delays in the movement of your goods. 

 

Who provides my EORI number if I am making Customs declarations in the EU? 

 

You will need an EORI number from an EU country if your business will be making declarations or getting a customs decision in the EU. You should apply to the customs authority in the EU country where you submit your first declaration or request your first decision. 

 

How do I apply for a GB or XI EORI number? 

 

You will need to apply online using the .GOV.UK website to obtain an EORI number that starts with GB. 

 

 

A company will need: 

 

1. VAT Number and effective date of registration – noted on the VAT registration certificate; 2. Company Unique Tax Reference (UTR); 3. Business start date and Standard Industrial Classification (SIC) code – noted on Companies House registration; 4. Government Gateway User ID and password. 

An individual or sole trader will need: 

 

1. VAT Number and effective date of registration – noted on the VAT registration certificate; 2. Individuals Unique Tax Reference (UTR); 3. Business start date and Standard Industrial Classification (SIC) code; 4. Government Gateway User ID and password: 5. National Insurance Number. 

 

Moving Good between Great Britain (GB) and Northern Ireland (NI) 

 

Do I need an EORI number to move goods between Great Britain and Northern Ireland? 

 

Yes. You need an EORI number that starts with XI to:  Move goods between Northern Ireland and other Non-EU countries including Great Britain.  Make a declaration in Northern Ireland.  Get a customs decision in Northern Ireland. 

You must have an EORI number starting with GB before you can get one starting XI. 

 

What if I have an EORI number from an EU country? 

 

You should not need an EORI number starting XI. You may still need an EORI number starting with GB in order to use some UK customs systems. 

 

However, if your business is established in Northern Ireland you should use your EORI number starting with XI rather than another EU country number. 

 

 

If you would like to discuss any of the issues noted above please contact us on: 

 

01244 625 500 or 01978 364 000 

contactus@foremansllp.com 

 

Whilst all due care and attention has been taken in the preparation of these notes no liability  can be accepted for any omission or item contained therein. 

 

Foremans LLP January 2021 

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Fixed Data

Assumptions

General                                                                                                                              

• The user is over 21 and subject to tax in the UK
• The user wishes to minimise their tax liability
• The user is subject to national insurance i.e.he/she is not over retirement age
• Only current tax rates and limits are applied
• No tax mitigation payments are made e.g. pension contributions
• Only 3 digit letter 'L' tax codes shown in the drop down list can be entered 
• The user does not have a turnover greater than £100,000 where fewer reliefs and or higher taxes may apply

Expenses

• All miles claimed as expenses are for business use using a personally owned car or van
• All other expenses claimed are wholly, necessarily and where appropriate exclusively for the benefit of the business

Foremans LLP Charges

• Foremans fees associated with Limited Company, Sole Trader or Umbrella are as per published rates
• Foremans current Service Costs are allowed for in all calculations.

Holiday Pay

• Holiday pay is accumulated week by week by Umbrella or Agency employer but paid out during the year

VAT

• Limited Company or Sole Trader will be VAT registered
• Limited Company or Sole Trader will take advantage of Flat rate VAT
• Flat rate applied includes the benefit of the additional 1% applicable to the first year of VAT registration

Limited Company Conditions

• One director / one shareholder in a Personal Service Company
• Director of Personal Service Company elects to vote for 100% dividend after salary, costs and expenses
• Director's salary is maximum salary to the primary threshold for NI
• The Limited Company is trading normally i.e it is not subject to IR35 and is not a Managed Service Company

NOTES

• The Current tax rates are taken from the Fixed Data Table
• The current Value Added Tax Rate is 20% and is applied to all invoices and expenses as appropriate
• The Director's Salary is fixed in relation to National Insurance thresholds. Higher Rate Taxpayers should consider the advantages and disadvantages of a larger annual salary or bonus
• Higher Rate Taxpayers may wish to consider the advantages and disadvantages of shared ownership of their business
• Users with a tax code other than three digits and letter "L" may telephone or email our Development Department to request a detailed calculation
• Generally the use of an Umbrella rather than an Agency payroll is only efficient if sufficient weekly expenses are allowable and claimed
• The expenses claimed under an Umbrella should not prevent the proper operation of National Minimum Wage