
The checker you need depends on the kind of EORI number you have.
If the number starts with GB, it belongs to Great Britain – England, Scotland and Wales. Check it using HMRC’s EORI checker.
If the number starts with an EU country code such as DE (for Germany), FR (for France) etc then check it using the European Commission’s EORI validation tool.
If it starts with XI, it relates to Northern Ireland and should be checked using European Commission tool.
For example:
As of 1 July 2026, EORI number itself hasn't changed. The EU has removed the €150 customs duty exemption. Now every parcel entering the EU needs full item-level customs declaration, regardless of value. Customs declarations need an EORI number, so now, more than ever, you’ll need an EORI number to act as the Importer of Record for low-value parcels.
| Question | EORI Number | VAT Number |
|---|---|---|
| What is it for? | Customs identification | VAT and tax identification |
| When is it used? | Importing or exporting goods | Charging, reclaiming and reporting VAT |
| Who uses it? | Customs authorities, carriers and customs agents | Tax authorities, suppliers and customers |
| Do you need it to move goods? | Usually yes, if moving commercial goods across UK or EU borders | Not always |
| Do you need to be VAT registered? | No | Yes |
| Can it be linked to your VAT number? | Yes, in some cases | It may form part of your EORI format |
| Example use | Adding it to customs declarations | Adding it to VAT invoices and returns |

IOSS registrations can take as little as 3 working days, meaning if you talk to us on Monday, we can have your IOSS number by Thursday.
No - your EORI number and IOSS numbers are separate. An EORI number helps identify your business to customs when the goods cross a border. Your IOSS number is used to collect and report VAT on certain transactions. You may need one, both or neither depending on what and how much you are shipping. Read our full guide to IOSS number to learn more about it.


You need to include your EORI number on any customs declarations you’re filling out. If you want to use Duty Deferment in the UK, you’ll need to link your EORI number to your Customs Declaration Service (CDS) account.
Since the UK left the EU (Brexit), HMRC (the UK’s tax and customs authority) has handled two EORI numbers: GB and XI. If you’re shipping goods into or through England, Scotland or Wales you’ll need a GB EORI number. If you’re shipping goods into or through Northern Ireland, you’ll need an XI EORI number. This is because Northern Ireland continues to apply EU VAT and customs rules for physical goods.
To apply for an EORI number you’ll need some basic information about your business such as your business registration information, VAT number (if you have one), and other identification details used by the relevant tax authority.
It varies depending on which country you’re registering in. In Austria it usually takes two days whereas in Denmark it can take up to three weeks.
Your EORI number will usually be provided by the authority that issued it once your registration is complete. It may also appear on customs documentation or communications from the relevant tax authority.
We’ll guide you through what’s needed based on where you’re registering. Book a call with us and we’ll explain exactly what information is required for your situation.
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