Import/export: Changes to VAT and Economic Operators Registration and Identification (EORI) guidance

HMRC have notified the CIOT and other JCCC stakeholders about an update to VAT and EORI guidance:

If a business deregisters for VAT, any Economic Operators Registration and Identification (EORI) number(s) they hold will also be removed at the same time. 

EORIs are needed for authorisations, including a UK Internal Market System (UKIMS)
authorisation, and licences. To continue using these there are actions a business needs to take: 

• Authorisations (including Duty Deferment
  Accounts and guarantees) - contact the
  supervising office. This can be found in the authorisation correspondence
  received originally.  
• Licences - to continue using these please contact the
  issuing government department  

If a business still needs an EORI number, they can apply for a new GB EORI
number.

The number is usually confirmed immediately. Once a business has a GB EORI, they will then be able apply for an XI EORI number, if needed and they meet the relevant criteria. The number will be issued within five working days of applying. 

If a business needs help getting a new EORI number, please contact HMRC.