Changes to VAT and Economic Operators Registration and Identification (EORI) Guidance

BY:

Niamh O'Connor
27 March 2024

SHARE:

When a business opts to deregister for VAT, it is crucial to note that this action also entails the simultaneous removal of any associated Economic Operators Registration and Identification (EORI) numbers they possess.

EORI numbers are pivotal in securing various authorisations, including those within the UK Internal Market System (UKIMS) and licenses. To ensure uninterrupted access to these authorisations and licenses, businesses must undertake specific steps:


  • Authorisations (including Duty Deferment Accounts and guarantees): Contact the supervising office. The authorisation correspondence received originally provides this information. 
  • Licenses - to continue using these, please contact the issuing government department 


Should a business need an EORI number post-deregistration, it can apply for a new GB EORI number. This new number is typically confirmed immediately. Subsequently, upon obtaining a GB EORI, businesses may apply for an XI EORI number if required and they meet the necessary criteria, with issuance typically occurring within five working days of application.


In instances where assistance is required in obtaining a new EORI number, businesses are encouraged to contact HM Revenue and Customs (HMRC) for guidance and support.

 

Apply for a New GB EORI Number

Contact HMRC


OneCall™ Email assistance as and when required; A one-call solution for all your import, export and customs enquiries. Export help. Import help. Customs help.

Stay informed about customs and international trade matters by subscribing to our OneCall™ service. This comprehensive offering includes a dedicated email helpline for support, timely practical updates direct to your inbox (Did You Know?), monthly UK Customs & Trade Briefings and access to an interactive members' area with an exclusive community for our subscribers.

Subscribe Today ➝

International Trade Updates & Spotlight Newsletter

Subscribe to our free information emails covering international trade topics...

Subscribe to our newsletter ➝

MORE INDUSTRY INSIGHTS...

by Tim Hiscock 9 September 2025
For many UK businesses, the idea of exporting can feel like a big leap. Selling your products or services overseas is not only about finding new customers, but also about opening your business up to fresh opportunities, new challenges, and long-term growth. 
by Laura Jones 8 September 2025
If you are looking to start importing goods into the UK, it is essential to have a thorough understanding of the requirements and responsibilities associated with the process. One of the key elements is correctly declaring the goods coming into the UK, which is done by completing an Import entry .
by Niamh O'Connor 4 September 2025
Getting into import and export can feel like plunging into a foreign country—full of unexplained shorthand and puzzling abbreviations. No one wants to look lost in conversation or feel overwhelmed when filling out a Customs form. That’s precisely why mastering Customs jargon is a smart starting point—so you can work, c
Show More