EORI GB vs EORI PL – Key Differences 2026

What is EORI and why is it mandatory

EORI stands for Economic Operators Registration and Identification — a system for registering and identifying operators conducting customs activities. It was introduced in 2009 under the implementing regulation of the Union Customs Code and applies in all EU member states, as well as — in a parallel form — in the United Kingdom since Brexit.

In practice, an EORI number is like a "VAT number for customs officers": a unique operator identifier used in every SAD declaration, every T1 transit declaration, every ENS or GVMS submission. Without an EORI, customs authorities will not accept the declaration, which in practice means goods cannot cross the border.

EORI is required from every economic operator conducting customs operations — importers, exporters, customs agents, carriers submitting ENS, customs warehouse operators. Private individuals not running a business generally do not need their own EORI — for occasional private imports, a customs broker acts on their behalf.

EORI GB — format, issuing authority, scope

EORI GB is the British EORI number issued by HM Revenue & Customs (HMRC). Format: GB + 12 digits (usually 9 VAT digits + 000, e.g. GB123456789000). For companies not VAT-registered in the UK, HMRC assigns a 12-digit sequence unrelated to VAT.

When you need EORI GB

• importing goods into the UK from any country (including the EU);
• exporting goods from the UK to countries outside the UK (including the EU);
• submitting a T1/T2/NCTS transit declaration in the UK as principal;
• submitting GVMS declarations at the British border;
• submitting pre-lodgement/CDS declarations in the HMRC system;
• acting as responsible party in Common Transit Convention transits.

Who issues it and on what terms

EORI GB is issued by HMRC on application via GOV.UK. There is no fee. Basic requirement: having an established presence in the UK or a UK service address. Companies outside the UK can obtain a "non-established" EORI GB (NETP — Non-Established Taxable Person), but in that case they often require a customs agent with a British EORI to represent them.

Since 2021, HMRC has automatically assigned EORI GB to every company that previously had an EU EORI issued by a British authority — the pre-Brexit format was GB + VAT + 000, so for most companies the migration was "invisible".

EORI PL — format, issuing authority, scope

EORI PL is the Polish EORI number issued by the National Revenue Administration (KAS — Director of the Tax Administration Chamber in Poznań, EORI Service Centre). Format: PL + 10 NIP digits + optionally 00000 (up to 14 characters in total). For companies: PL1234567890 (NIP only) or PL1234567890 + 00000. For individuals without NIP: an assigned number with PL prefix.

When you need EORI PL

• importing goods into Poland (or another EU member state where clearance is in PL) from third countries, including the UK;
• exporting goods from Poland to third countries, including the UK;
• acting as the end recipient of a T1 transit concluding at a Polish customs office;
• submitting SAD, T1/T2 transit or ENS declarations on the Polish side;
• operating a customs warehouse, inward processing procedure, or free zone in Poland;
• using Procedure 42 on import with onward intra-EU delivery.

Who issues it and how

EORI PL is issued by the National Revenue Administration through the Electronic Tax and Customs Services Platform (PUESC). Registration is done via an online form after logging in. It requires a pre-existing PUESC account (using Trusted Profile, e-ID, or a qualified electronic signature). For businesses, a NIP number is required; for individuals without NIP, a separate identifier is assigned.

EORI GB vs EORI PL — comparison table

Key takeaway: EORI PL is recognised across the entire EU — a company with EORI PL does not need to register separately in Germany, France, or the Netherlands. EORI GB, however, works only in the UK and does not replace an EU number for clearances on the EU side.

How to get EORI GB — step by step

Step 1: Gather your information

• company name and Companies House registration number (for limited companies);
• UK VAT number (if the company is VAT-registered);
• UTR (Unique Taxpayer Reference);
• UK registered address;
• start date of business and expected dates of first customs operations;
• Government Gateway account (create one in parallel if you do not have one).

Step 2: Submit the online application

Apply via GOV.UK (search "Get an EORI number"). After logging in, select your category — UK-established company, sole trader, or non-UK company — and complete the form. The process takes a few minutes.

Step 3: Wait for confirmation

HMRC's standard is 3 working days. In practice it is often faster (1–2 days), occasionally longer (up to 5–7 days). Confirmation arrives by email and by post to the registered address. The number is active immediately upon receipt.

Step 4: Verify the number publicly

GOV.UK provides a free "Check an EORI number" tool. Enter your new number — if it returns company data, the number is active and ready to use in HMRC customs declarations.

How to get EORI PL — step by step

Step 1: Create a PUESC account

Go to puesc.gov.pl, select "Registration" and log in using Trusted Profile, e-ID, or a qualified electronic signature. For companies, an authorised person (typically a board member) creates the account and adds the company as an "entity".

Step 2: Complete the EORI application form

In the PUESC dashboard, select the form "Registration of person's data for EORI number assignment" for businesses (or the equivalent for individuals). Fill in: NIP, REGON, registered address, representatives, type of planned customs activity.

Step 3: Sign and submit

Sign the application with your Trusted Profile or qualified signature. The PUESC system sends confirmation within a few hours to 24 hours — the EORI PL number appears in your dashboard and is immediately active in the EU database.

Step 4: Verify in the EU database

The European Commission provides the free EORI Number Validation tool (taxation-customs.ec.europa.eu). Enter your number — if it returns "valid" and the company name, it is recognised across all 27 EU member states.

Dual EORI — when a company needs both numbers

Most companies trading between the UK and EU need both EORI numbers simultaneously. The mechanism is simple: each customs border "sees" only its own numbers. When a lorry leaves the UK, HMRC registers the export declaration with EORI GB. When the same lorry enters Poland, KAS registers the import declaration with EORI PL. These two numbers are two different identifiers in two separate systems.

Scenario 1: UK company exporting to Poland

A UK Ltd has EORI GB (for the HMRC export clearance). But the goods go to a Polish buyer who has their own EORI PL — and that Polish EORI is quoted in the import declaration on the PL side. In this scenario, UK Ltd does not need EORI PL, as it is not the importer.

Scenario 2: UK company selling DDP to Poland

A UK Ltd sells on DDP (Delivered Duty Paid) terms — meaning UK Ltd bears responsibility for the import clearance and VAT in Poland. In this case, UK Ltd must have its own EORI PL (as a non-established taxable person) or use a fiscal representative in Poland acting in their own name.

Scenario 3: Polish company selling DDP to the UK

A Polish Sp. z o.o. has EORI PL (for exports from Poland). But if it sells DDP to the UK — i.e. it handles the UK import clearance and pays UK VAT — it must have its own EORI GB (as non-established in the UK) or use a UK customs representative.

Scenario 4: Company with operations in both jurisdictions

Freight forwarders, customs agents, companies with warehouses in both the UK and Poland, manufacturers with dual logistics — all of these must have dual EORI (GB + PL). Registration runs in parallel and typically takes up to one week in total.

Penalties and risks of trading without EORI

The absence of EORI is not a "penalty" in the sense of an administrative fine — but it is an operational block that generates real costs:

• Rejection of the customs declaration — without a valid EORI, the CDS system (UK) or AES/NCTS (PL) will not accept the declaration. Goods are stuck at the border or in a warehouse.
• Driver waiting costs — every day of TIR downtime costs approximately £150–300/day (cab + per diem).
• Port demurrage charges — for sea containers, after 3–5 days container storage fees start accruing (£50–150/day).
• Loss of contractual deadlines — delayed delivery to the consignee can trigger contractual penalties and loss of contracts.
• Risk of shipment reclassification — if a lorry arrives without EORI, it may be detained by customs as an unregulated consignment.

From HMRC's and KAS's perspective, EORI registration is the operator's obligation — failure to register while conducting customs operations may be classified as a customs irregularity, potentially resulting in a fine (a few hundred to a few thousand pounds/zloty), but in practice the authorities are lenient if the company quickly completes the registration.

Verifying a counterparty's EORI — why it matters

Before concluding a contract with a new supplier or customer, always verify their EORI. In practice, there are cases of operators using inactive, expired or third-party numbers — which ends in blocked operations and legal problems. Verification takes 30 seconds:

• for an EU EORI number (including PL, DE, FR, IT, etc.) — the European Commission's EORI Number Validation database;
• for a GB EORI number — Check an EORI number on GOV.UK.

If the number returns "valid", it is active. If it returns "not valid" or no data — it cannot be used in declarations.

Easy Clearance in practice — fast-track EORI + first clearance

Typical scenario: a Polish exporter contacts us on Monday with the information that the first shipment to the UK leaves on Friday. They have neither EORI GB nor EORI PL. As part of our service:

1. Monday: we submit the EORI PL application via PUESC (client's Trusted Profile) — approval the same day, maximum within 24h;
2. Monday: we initiate the EORI GB application via Government Gateway — issuance time approx. 3 working days;
3. Thursday: EORI GB is ready, we run an activity test in the CDS system;
4. Friday: first export clearance PL + UK import under the correct EORI numbers.

Cost of EORI registration assistance: within a range of from £0 (included in full customs service) to approx. £150 for registration only, depending on the service mode and complexity. See our T1 Transit services and the general UK customs clearance pricing guide.

FAQ — frequently asked questions about EORI GB and EORI PL

Can I use one EORI number in both the UK and the EU?

No. Since Brexit, the UK and EU maintain separate EORI systems — a number issued in the UK (GB) is not recognised on the EU side, and vice versa. If you trade regularly between the UK and EU, you need both numbers (dual EORI). Before 1 January 2021, a single EORI from any member state was sufficient.

How much does it cost to obtain EORI?

Both EORI GB (HMRC) and EORI PL (KAS) are free of charge. Customs agencies may charge for assistance with the application — market rates range from £0 (included in full customs service) to approx. £150. There is no official government fee.

How long does it take to get EORI GB and EORI PL?

EORI PL — typically within 24 hours of a correctly submitted PUESC application. EORI GB — typically 3 working days from the GOV.UK application, in some cases faster (1–2 days) or longer (5–7 days). Both numbers are active immediately upon receipt of confirmation.

Does a Polish company need EORI GB if it exports to the UK?

It depends on the Incoterms. If the company sells on EXW / FCA / FOB terms (buyer organises UK import clearance) — the Polish company only needs EORI PL (for the export clearance). If it sells on DDP terms (responsible for duty and VAT in the UK) — it must also have EORI GB (as non-established) or use a UK customs representative.

Can I get EORI GB without having a UK establishment?

Yes — HMRC issues EORI GB to non-established operators (without a UK address). In practice, such a company typically still needs a British customs representative (indirect representative) who is jointly liable for customs duty and VAT in the UK. At Easy Clearance, we act as such a representative for Polish companies.

Can a private individual hold an EORI?

Private individuals not running a business generally do not need their own EORI — for occasional imports (e.g. buying a car, personal effects relocation) a customs broker acts on their behalf. If an individual regularly conducts customs operations, e.g. as a farmer or occasional trader, they can apply for EORI as a natural person via PUESC.

What to do when EORI does not work in the customs system?

First step: verify the number in the public database (EORI-EU for PL, GOV.UK for GB). If the database shows "valid" but the declaration is rejected — the problem is on the customs system side (CDS in the UK, AES/NCTS in PL) and requires contacting the HMRC/KAS help desk. If the database does not recognise the number — the registration has expired or was never completed; a new application must be submitted.

Note on current official requirements

EORI registration procedures and documentation requirements on the HMRC and KAS sides are subject to change. The UK and EU independently update their systems (CDS, AES/NCTS, PUESC). Always verify the current requirements on GOV.UK and PUESC before submitting an application. Information in this article reflects the legal position as of April 2026.

Official sources

• GOV.UK: Get an EORI number — HMRC, 2026
• GOV.UK: Check an EORI number — HMRC, 2026
• PUESC — Electronic Tax and Customs Services Platform — KAS, 2026
• European Commission: EORI Number Validation — 2026