EORI Number vs VAT Number: What's the Difference?

Ask any new importer what an EORI number is and there's a good chance they'll say "isn't that my VAT number?" It's an easy mistake. The two are closely linked, sometimes even share the same digits, and both come up when you start moving goods across borders. But they do completely different jobs, and confusing them can hold up a shipment or leave a courier waiting for details you didn't know you needed.

This guide explains what each number is for, how they connect, and whether your business needs one, the other, or both.

The short answer: no, EORI is not the same as VAT

An EORI number (Economic Operators Registration and Identification) identifies your business to customs authorities. It's used on import and export declarations so customs can track who is moving goods in and out of a territory.

A VAT number identifies your business to the tax authority for the purposes of charging, reporting and reclaiming Value Added Tax on goods and services.

Different purposes, different systems, different authorities. The confusion arises because in many countries the EORI number is built from the VAT number — but that doesn't make them the same thing. For more background, see our explainer on what an EORI number is.

EORI number vs VAT number at a glance

How the two numbers connect

Here's where it gets practical. In both the UK and the EU, EORI numbers are usually derived from an existing business identifier — most often the VAT number, sometimes a company registration number for businesses that aren't VAT-registered.

In the United Kingdom

A UK EORI number for a VAT-registered business is typically your VAT number wrapped in a customs format: the prefix GB, followed by your 9-digit VAT number, followed by 000. So the underlying digits look familiar because they are your VAT digits — but the full EORI is a distinct identifier used only at the border.

Businesses that are not VAT-registered can still get a GB EORI; HMRC issues one based on other business details. See our guide on EORI number format and examples for the exact structure.

In the European Union

EU member states follow a similar logic. A German business, for example, receives an EORI that generally incorporates its VAT/tax identifiers under the DE country code. Each member state has its own issuing office, but the principle is the same: one business, one EORI, valid across the whole EU customs union.

Worked example: a UK limited company

Imagine Brightside Trading Ltd, a VAT-registered company importing homeware from Turkey.

• VAT number: GB 123 4567 89 (used on invoices and VAT returns)
• EORI number: GB123456789000 (used on the customs declaration when the goods land)

Notice the EORI simply takes the 9 VAT digits, prefixes GB and adds 000. When the freight forwarder asks for Brightside's EORI, giving the bare VAT number won't clear customs — the system expects the full EORI string. This is one of the most common causes of delayed shipments.

Worked example: a German GmbH

Now take Nordwind Handel GmbH, based in Hamburg, importing components from China.

• VAT number (USt-IdNr.): DE123456789 (used for VAT reporting across the EU)
• EORI number: a DE-prefixed identifier issued by German customs, used on every EU import declaration

Nordwind uses its VAT number when invoicing customers in France or Italy, and its EORI number when goods physically enter EU customs territory. Same company, two hats.

Can you have one without the other?

Yes — and this is the key point that clears up most of the confusion.

• EORI without VAT: A small business under the VAT threshold that still imports goods needs an EORI number but may not be VAT-registered. HMRC issues its EORI based on non-VAT details.
• VAT without EORI: A purely domestic service business — say a UK consultancy — is VAT-registered but never moves goods across a border, so it has no reason to hold an EORI.
• Both: Most importers and exporters of physical goods hold both, with the EORI derived from the VAT number.

So being VAT-registered does not automatically give you an active EORI. Even where the digits overlap, you typically still have to be enrolled for customs before the number works on a declaration.

Where the confusion bites in real life

At online checkout

Marketplaces and B2B suppliers sometimes ask for "your VAT or EORI number" in the same field, treating them as interchangeable. They aren't. If you're the importer of record, the courier needs your EORI; if the platform is charging VAT, it wants your VAT number. Supplying the wrong one can misroute duty and tax.

With couriers and freight forwarders

A courier collecting an international parcel will ask for your EORI to lodge the customs entry. Businesses that hand over only their VAT number often see the shipment stall. If you're unsure what your EORI looks like, our page on how to get an EORI number walks through the format and application.

Northern Ireland trade

Businesses moving goods to or from Northern Ireland may also need an XI EORI in addition to their GB one. That's a separate customs identifier again — not a VAT matter — layered on top of the picture above.

Quick decision guide

1. Do you sell goods or services domestically only? You may need VAT registration but not an EORI.
2. Do you import or export physical goods across a customs border? You need an EORI, and probably VAT registration too.
3. Are you VAT-registered and about to start importing? Apply for an EORI — it'll usually be built from your VAT number, but you still have to activate it for customs.

Next step

If you already trade or are about to, the practical move is to confirm you actually hold a working EORI — not just assume your VAT number covers it. Check the format against our EORI format guide, and if you don't have one yet, follow the steps to apply for an EORI number before your first shipment. Getting this right up front saves you the classic border delay caused by handing a courier the wrong number.