What is an EORI number?

Every business owner planning to get involved in trade with countries outside the European Union should have an EORI number. This number identifies the business in the electronic customs system, is issued once, and is valid throughout the EU. The EORI number is extremely important in the context of the UK’s exit from the Community. After Brexit, it is needed by businesses wanting to continue trading between the United Kingdom and EU countries. What is an EORI number, who needs one, and how do you get it? Let’s find out.

What is an EORI number?

EORI stands for Economic Operators’ Registration and Identification. This registration and identification number, which has applied to businesses in the EU since 2009, is a unique code used to track and record customs information within the Union.

Every business that sends or imports goods to/from countries outside the European Union for commercial purposes should have one. With the end of the post-Brexit transition period, that is from 1 January 2021, this also applies to the United Kingdom and covers sole traders as well as Ltd companies and online sellers.

Among the most frequently cited advantages of the EORI system are faster administrative processing at the border and the ability to handle customs formalities online.

EORI stands for Economic Operators’ Registration and Identification. This registration and identification number, which has applied to businesses in the EU since 2009, is a unique code used to track and record customs information within the Union.

Every business that sends or imports goods to/from countries outside the European Union for commercial purposes should have one. With the end of the post-Brexit transition period, that is from 1 January 2021, this also applies to the United Kingdom and covers sole traders as well as Ltd companies and online sellers.

Among the most frequently cited advantages of the EORI system are faster administrative processing at the border and the ability to handle customs formalities online.

The EORI number - is it compulsory?

Now that you know what an EORI number is, you may be wondering whether having one is compulsory. A business planning to export to or import from countries outside the EU must have an EORI number. This requirement stems from the rules on bringing products into the Union’s territory and taking them beyond the Community’s borders.

Without this number, your goods will be held by customs at the border during clearance. As a business owner you can supply the missing documents, but bear in mind that this can generate additional costs, for example for storing the cargo or through delivery delays.

The exception to this rule is where you are bringing goods to or from the United Kingdom that are not controlled (so-called controlled goods include, for example, military equipment) and are intended for personal use. Where both of these conditions are met, an EORI number is not needed.

The EORI number and Brexit

After the United Kingdom’s withdrawal from the EU, the EORI number is compulsory not only for businesses registered in the UK and selling to the Union. It is also needed by all businesses that buy or sell goods from or to the UK. This change affects a sizeable group of Polish businesses offering their products on platforms such as amazon.co.uk and ebay.co.uk. The consequence of not having an EORI number can be a halt to transactions and the flow of goods.

As part of the preparations for Brexit, businesses registered for VAT in the UK were issued an EORI number automatically. Businesses wanting to obtain one now have to register themselves. Meanwhile, businesses not registered for VAT in the UK only need an EORI number if they send goods to or from the United Kingdom. Such businesses are obliged to apply for an EORI number in order to keep their goods moving freely. If your business is among them, you are no doubt interested in how to get an EORI number.

The EORI number - how to get one?

Businesses registered in the United Kingdom can obtain an EORI number from HMRC (HM Revenue & Customs) by applying online.

Which application you should submit depends on whether:

• you are VAT-registered in the United Kingdom,

• you are not VAT-registered and plan to export goods outside the Union,

• you are not VAT-registered and plan to import goods from countries outside the EU.

Companies in Poland can register in the system in two different ways:

• by submitting an electronic application through the PUESC platform,

• by posting an application to the Central Registration Department.

Registration can be carried out by an authorised person. In that case, a stamp duty fee for the power of attorney (17 zloty) is charged, and proof of payment plus the authorisation must be attached to the application.

How do you register for an EORI number in the UK?

To apply for an EORI number you will need:

• a Unique Taxpayer Reference (UTR),

• the date your business started trading,

• a Standard Industrial Classification (SIC) code,

• a Government Gateway account,

• your VAT registration date and number (if VAT-registered),

• your National Insurance number (for individuals and sole traders).

A British EORI number consists of 14 characters (GB + VAT number).

How long does it take to get an EORI number?

If you apply for an EORI number in the United Kingdom through HMRC and complete the application correctly, you will receive the number immediately. The EORI number may be issued with some delay if the information provided needs further checking - in that case it can take up to 5 working days. You can check the status of your application by logging in to your Government Gateway account.

In Poland, the wait for an EORI number is a few days - it can be longer if the information provided is incomplete or if the details in the application require additional verification.

Summary: when do you need an EORI number?

You now know that the EORI number is an essential part of trade between the United Kingdom and other countries outside the Community on the one hand, and EU countries, including of course Poland, on the other. Obtaining an EORI number is a necessary procedure for businesses that have never traded with countries outside the European Union before, but it is a formality that can be sorted out relatively quickly online, both in Poland and in the UK. It is worth submitting the application in good time to be sure of avoiding any trouble at the border during customs clearance.