Brexit: Economic Operators Registration and Identification Number and Duties and Taxes
Economic Operators Registration and Identification (EORI) Number
Customs procedures also imply having an Importer of Record liable at destination as well as having each party, exporter, and importer, registered, and identified with its own EORI (from the Country it is based at). An XI EORI number is required to move goods between NI and non-EU Countries (which comprise Great Britain). When exporting goods to EU from UK, EORI registrations in the UK and in the EU Country and VAT registration at destination do apply since the Exporter in GB still needs to be identified with their own GB EORI with the HMRC. That also needs a large engagement of creating a permanent establishment (PE, a fixed place of business in another country or state with income or VAT liability) in the EU. If goods from UK to EU are sold (without a PE) ‘Importer of record’ (note that doesn’t exist in EU) will need to be established in the EU with VAT and EORI. Export sales are exempt from UK VAT. However, to be entitled to this relief, the exporter will need proof of the departure of the goods from GB. This could include sales invoice, customs declarations, bill of lading documents and transport documents.