- A UK EORI number starts with GB and is 12 digits. If you are VAT-registered it is usually your VAT number with 000 on the end.
- Not VAT-registered? HMRC still issues a unique GB EORI in the same GB plus 12-digit format.
- Use a GB EORI for Great Britain trade; a separate XI EORI only for certain Northern Ireland movements.
- Many VAT-registered businesses already have a GB EORI (issued automatically), so check before applying again.
- Applying is free at gov.uk/eori and usually takes minutes. For the full picture see our EORI number guide.
What a UK EORI number looks like
A UK EORI number used for trading with Great Britain has a fixed shape:
- It begins with the prefix GB.
- It is followed by 12 digits.
So a complete GB EORI looks like GB123456789000. The GB prefix tells customs systems the number was issued in Great Britain; the 12 digits are the unique identifier for your business. This is the number that appears on your import and export declarations and on the paperwork your freight forwarder files.
For the full background on what an EORI is and who needs one, see our main EORI number guide. This page concentrates on the UK-specific format and checks.
How a UK EORI links to your VAT number
The neat part of the UK system: if your business is VAT-registered, your GB EORI is normally built directly from your VAT number.
- Take your 9-digit VAT number (for example 123456789).
- Add the GB prefix and 000 on the end.
- The result, GB123456789000, is your EORI.
This is why so many VAT-registered businesses find they were issued an EORI without ever applying for one. If you are not VAT-registered, HMRC issues a standalone GB EORI that is not derived from a VAT number, but it still follows the GB plus 12-digit pattern.
GB vs XI EORI for UK businesses
UK businesses may come across two prefixes:
| Prefix | Use |
|---|---|
| GB | Moving goods into or out of Great Britain (England, Scotland, Wales). This is what almost every UK trader needs. |
| XI | Certain movements of goods into or out of Northern Ireland under the Windsor Framework. Only needed where your goods movements actually involve NI in a way that requires it. |
If your business imports stock into Great Britain and ships to UK customers, a single GB EORI is enough. You only add an XI number when your supply chain touches Northern Ireland in a qualifying way. HMRC sets out the NI position in its EORI guidance.
Do you already have a UK EORI number?
Before applying, it is worth checking, because a large share of VAT-registered UK businesses were issued a GB EORI automatically. Signs you may already have one:
- You are VAT-registered and have imported or exported before.
- You have received customs correspondence quoting a GB number ending in 000.
- Your accountant or freight forwarder has used a GB EORI on your behalf.
If you are unsure, you can verify a GB EORI's validity using the UK government's EORI checker before relying on it. Applying again when you already hold one just creates duplication, so confirm first. If you genuinely do not have one, the application is free and quick (next section).
Applying for a UK EORI number
Apply free at gov.uk/eori using your Government Gateway account. Most VAT-registered limited companies complete it in a couple of minutes, and the number is often issued immediately on screen (up to about five working days where HMRC needs extra checks).
For the full step-by-step, see our how to get an EORI number guide and the detail on the EORI application itself. Once you have it, give it to your forwarder, add it to your Shipper's Letter of Instruction, and use it to unlock Postponed VAT Accounting on imports.