VAT & customs: XI EORI – deadline 30 June 2023

The JCCC has contacted the CIOT and other stakeholders with information materials in respect of XI EORIs and whether certain businesses are no longer eligible to have one.

HMRC will invalidate XI EORIs unless businesses with a GB address have either a permanent business establishment in Northern Ireland or if one of the ‘permitted reasons’ apply. Business without a need to retain their XI EORI were told by HMRC that they will be invalidated. The slidepack and Q&A documents provide further details.

The deadline to contact HMRC is 30 June 2023 and this must be via an online form in the Government Gateway.

HMRC's message: 

HMRC’s recent XI EORI write out is primarily focussed on GB businesses that received their XI EORI number pre-14 September 2021. HMRC has written to those GB businesses affected, requesting them to confirm if they have a Permanent Business Establishment in Northern Ireland or to confirm if they want to retain their XI EORI number for the limited customs purposes as set out in the attachments linked to this email alert. If businesses receiving a letter do not have a permanent business establishment in Northern Ireland and have no need for an XI EORI, they do not need to contact HMRC.  HMRC is encouraging those GB businesses who do need to respond to act now, before the extended 30 June deadline.  If you did not receive a letter from HMRC on this subject, then you do not need to contact HMRC.

If you have any questions on any of the documents you have read we will be happy to help.