Where the EORI Number Goes on a Commercial Invoice

The commercial invoice is the backbone of any customs entry. It tells the authorities what is being shipped, who is sending it, who is receiving it, and how much it is worth. Increasingly, it also needs to carry the right EORI numbers so that customs software can link the paperwork to the businesses responsible for the goods. Get this wrong and your shipment can stall at the border. This guide shows exactly where the EORI number goes on a commercial invoice, whose number belongs where, and how it should match your EORI customs declaration.

Why the EORI number belongs on the invoice

Customs authorities in the UK and EU use the EORI number as the single identifier that ties a business to its declarations, duty payments and import/export history. While the EORI is a mandatory field on the electronic customs declaration itself, putting it on the commercial invoice gives the customs broker or freight forwarder the exact details they need to complete that declaration accurately.

If you are unsure what these numbers are or how they are structured, see what is an EORI number? for the basics before you continue.

Whose EORI goes where

A cross-border shipment can involve up to three EORI numbers. Understanding each role prevents the most common documentation errors.

The key point: both parties' EORI numbers may be required. An exporter needs an EORI in their own country to file the export declaration, and the importer needs a valid EORI in the destination country to clear the goods. For a UK-to-EU shipment, the UK seller uses a GB EORI for export and the EU buyer uses their member-state EORI for import.

Where the EORI number goes on a commercial invoice

There is no single legally mandated position, but a clear convention has emerged. Place each EORI directly beneath the relevant party's name and address so there is no ambiguity about which number belongs to whom.

Recommended positions

• Seller / Exporter block (top left) — show the exporter's EORI here, labelled clearly.
• Buyer / Importer block (top right) — show the importer's EORI here.
• Footer or declaration line — optionally repeat both numbers alongside the incoterm and country of origin.

Simple labelled example

Below is a stripped-down layout showing where each EORI sits on a typical commercial invoice.

Notice the exporter EORI is a GB number and the importer EORI is a French number — each party carries the identifier issued in the country where it files its declaration. If you want to confirm the correct structure for any country, our EORI number format & examples page breaks down the layout by prefix.

Cross-referencing the packing list

Your packing list should reference the same invoice number and, ideally, repeat the exporter and importer EORI numbers in the header. This keeps the two documents consistent when a customs officer or broker cross-checks them. A mismatch between invoice and packing list is a red flag that can trigger a manual inspection.

• Use the same invoice reference number on both documents.
• Repeat both EORI numbers on the packing list header.
• Ensure gross/net weights and package counts agree with the invoice totals.

Matching the customs declaration

The EORI on the invoice must match the EORI entered on the customs declaration. When your broker keys in the declaration, they pull the exporter and importer EORIs from your invoice. If the number on the paper differs from the number filed electronically — even by one digit or a missing prefix — the entry can be rejected or held.

Before you send documents to your forwarder, it is worth validating each number. You can run any number through our EORI number checker to confirm it is active and correctly formatted, which avoids delays caused by a mistyped or unregistered EORI.

Common mistakes to avoid

These errors account for a large share of avoidable customs holds.

• Seller putting the buyer's number in the exporter field. Each EORI must sit next to its own party. Never place the importer's number where the exporter's should be.
• Omitting the XI prefix for Northern Ireland. Goods moving to or from Northern Ireland often need an XI EORI, not a GB one. Using the wrong prefix can break the declaration.
• Using an expired or unregistered EORI. A number that was never activated will fail validation at entry.
• Assuming one EORI covers both parties. In most cross-border moves, exporter and importer each need their own.
• Formatting inconsistencies. Extra spaces, missing digits, or mixing the VAT number with the EORI cause matching failures.

A quick pre-shipment checklist

1. Confirm which party is the importer of record and which is the exporter.
2. Place each EORI beneath its own party block on the invoice.
3. Repeat both numbers on the packing list header.
4. Check the correct prefix (GB, XI, or an EU member-state code).
5. Validate every number before the goods move.
6. Confirm the invoice EORIs match what your broker will file on the declaration.

Next step

Before you print your next batch of commercial invoices, take five minutes to verify each EORI number is live and correctly formatted. Run them through the EORI checker and update your invoice template so the exporter and importer numbers always sit in the right place. A consistent, validated invoice is the single easiest way to keep your shipments moving through customs without delay.