Applying for a GB or XI EORI number
What GOV.UK asks for when you apply for a GB EORI number and then an XI number for Northern Ireland, how long each takes and which number to use for UKIMS.
2 min to read / Rules to be read again by 2027-01-28
What the EORI guide does: 8 tools
- EORI number checker type a GB, XI or EU number and see at once whether its prefix, length and characters fit the published rules.
- Check a list of EORI numbers paste up to 500 numbers from a spreadsheet and get a reason, a suggested fix and the right official service for every row.
- Compare an EORI with a UK VAT number see whether the first nine digits of a GB or XI number match the holder's VAT number, as HMRC says they should.
- Which EORI number do I need? say where you are based and what you will move, and learn whether you need a GB, an XI or an EU number.
- EORI number formats by country type how many characters your number has and see which of the 29 prefixes allow that length.
- Do I need an EORI number? answer four questions about who you are and how often you make customs declarations to see whether you must register.
- Where to apply for an EORI number pick your situation and see which customs authority issues the number, with a link to the official list of authorities.
- How long an EORI number lasts enter the date a number stopped being valid and see the earliest date its record can be deleted, ten years on.
GB number first
To apply for a GB EORI number, GOV.UK asks for (GOV.UK):
- your Unique Taxpayer Reference (UTR);
- the date the business started and its Standard Industrial Classification (SIC) code;
- your VAT number and its effective date, if VAT-registered;
- your National Insurance number, if you are an individual or sole trader.
Businesses not based in the UK do not need a UTR, SIC code or National Insurance number. You usually get the number immediately; if HMRC needs to check details, it can take up to 5 working days. The application page names no fee.
XI number for Northern Ireland
You can only apply for an XI number after applying for a GB number. The XI number uses the same digits as your GB number (HMRC). The application asks for your XI VAT number if you have one, any VAT numbers issued by an EU country, and 2 documents showing a permanent business establishment in Northern Ireland, such as a bank statement and a utility bill. You do not need that proof if the establishment address on your GB application is in Northern Ireland, or if the business is not based there but needs the number for certain declarations or to act as a carrier. GOV.UK says you will get the XI number within 5 days (GOV.UK).
Which number for the UK Internal Market Scheme
Businesses established in Northern Ireland apply for UKIMS authorisation with their XI number. Businesses elsewhere in the UK may use a GB or XI number, and should use the XI number if they have one (GOV.UK).
After you have it
Check the number with the format checker and the official services described on how to check. Keep both numbers on your customs paperwork as each declaration requires.
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