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

BY:

Niamh O'Connor
27 March 2024

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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


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