GB, XI and EU numbers compared
Who issues GB, XI and EU EORI numbers, which database and checker covers each, and the rules for Northern Ireland, in a table built from the official pages.
2 min to read / Rules to be read again by 2027-01-19
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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.
At a glance
| GB | XI | EU country number | |
|---|---|---|---|
| Issued by | HMRC | HMRC | The customs authority of an EU country |
| Held in | HMRC's database | HMRC's database, and the EU database for XI numbers registered to Northern Ireland | The EU database |
| Checked with | The GB checker | The EU checker | The EU checker |
| Who it is for | UK-established operators | Operators based in Northern Ireland, and others who need one there | EU-established operators and some non-EU operators |
Sources: HMRC, finding and checking an EORI and HMRC, place of registration.
Rules HMRC states for Northern Ireland
- GB first. To get an XI number you must first register for a GB number.
- One or the other. An operator should not hold both an EU EORI and an XI EORI.
- XI inside the EU. HMRC says an XI number issued to a Northern Ireland business can also be used throughout the EU.
- EU numbers in UK declarations. A GOV.UK guide published on 6 July 2026 (its page data lists a change on 30 September 2026) sets out where an EU EORI number works for goods moving into or out of Northern Ireland: full import declarations in the Customs Declaration Service (boxes 3/16 and 3/18), GVMS movements, where the EIDR authorisation must be linked to the EU number and GVMS registration still starts with the GB number, and business-to-business parcels sent to or from the EU through couriers (the XI number for Northern Ireland and the GB number for Great Britain are used for the UK side). The GB number stays in use for the Trader Support Service, in box 3/16 for UKIMS movements, and in box 3/16 when postponed VAT accounting is claimed (GOV.UK). HMRC's older place-of-registration page, last changed on 10 September 2025, still says EU numbers are not accepted, so read both live pages before a declaration.
- Who needs XI. The government page says you usually need one to bring goods into Northern Ireland from Great Britain, to move goods from Northern Ireland to a non-EU country, or to make a declaration or apply for a decision there. You do not need one if you already hold an EU number, or only move goods within the island of Ireland or between Northern Ireland and an EU country (GOV.UK).
Channel Islands
HMRC says an EORI is usually not needed to move goods to or from the UK from the Channel Islands, but it is needed to use HMRC systems such as the Customs Declaration Service.
What a checker shows
The GB checker confirms whether a number is valid. The holder's name and address appear only if the holder has agreed to disclosure. The EU checker works the same way for consent (HMRC, finding and checking an EORI).
Check the live pages. HMRC updates these rules. The statements above reflect a reading on 21 October 2026; the paragraph on EU numbers in Northern Ireland was checked a second time on the day the new GOV.UK guide was read.
Spotted an outdated EORI rule? Report an outdated rule