Series 24: Back to Brexit Basics: Applying for an EORI number

Mar 07, 2019

Last week, we looked at what’s contained in the Brexit Omnibus Bill published by the Irish Government.  This week we look at the practical steps you can take to prepare for trade after Brexit; applying for an EORI number.

To move goods into or out of the EU you need an Economic Operator and Registration Identification (EORI) number.  Therefore Irish and UK traders who trade with each other will need to apply for an EORI number.

HMRC and Revenue use this number to identify you and collect duty on your goods. The number is also used when traders interact with customs authorities in any EU Member State.

A short eLearning tool for EORI is available to download from the European Commission website.

Applying for an EORI number in the Republic of Ireland

You can register for an EORI number on Revenue’s EORI online registration service through My Account or ROS.

It is important to note that some traders may have already been automatically registered for an EORI number by Revenue and may not have to apply for one. Back in 2009 when EORI numbers were introduced, Revenue allocated EORI numbers for economic operators that held a customs and excise registration at the time.

You can check if you were automatically registered for EORI by accessing the Economic Operator Identification and Registration system. You should insert your existing VAT number prefixed by “IE” under “Validate EORI numbers”.

My Account

If you access the EORI online registration service via My Account, you should make a request for an EORI registration through My Enquiries.

ROS applications

If you use ROS to access the EORI online registration service, you need to ensure that you have a valid ROS digital certificate and you need to be registered for customs and excise.

If you are not registered for customs and excise, register using the following steps:

  • Click on 'Manage Tax Registrations'.
  • Under 'Registration Options' click on 'Register' beside Customs and Excise.
  • Enter all the details on the eRegistration form.
  • There will be a check box option to declare if you are 'importing/exporting goods to/from the EU'. If this option is not selected, click 'Add To Your Requests'.
  • Under the 'Requests' section, click on 'Submit'.
  • You will now be registered for customs and excise. 

Once you have successfully completed this registration, you can then apply for an EORI number using ROS. An EORI number will issue in a few days.  An agent can make an application on your behalf.

All details can be found on Revenue.ie and Revenue operates a helpline for EORI queries

Applying for an EORI number in the UK

Before you apply

Check if you need to register for VAT before you apply

To apply for an EORI number, you may need you:

To apply you may need your:

  • VAT number and effective date of registration - these are on your VAT registration certificate
  • National Insurance number - if you’re an individual or a sole trader
  • Unique Taxpayer Reference (UTR)
  • business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register
  • Government Gateway user ID and password

    If you need a Government Gateway user ID, use either:

  • the one for your business or organisation
  • your own if you’re applying as an individual

If you do not already have a user ID, you’ll be able to create one when you apply.

Apply for an EORI number

You can apply online to get an EORI number using this link

HMRC advises that it takes between 5 and 10 minutes to apply for an EORI number.  Numbers can be issued immediately or could take up to 3 working days if the HMRC needs to carry out more checks.

For help or any queries, you can contact the EORI team on 0300 322 7067
Monday to Friday, 8am to 6pm (closed bank holidays).

Further details can be found on gov.uk.