EORI number – how to obtain, verify and when it is essential? [Compendium 2026]

The EORI number (Economic Operators Registration and Identification) is absolutely essential in international trade. After Brexit, the situation became more complex: one EORI number is no longer sufficient. If you trade with Great Britain, you often need two independent numbers: EU (PL) and British (GB).

Lack of an active EORI number is the most common reason for goods being held at the border "at the start." This article explains step by step how to obtain both numbers, how to verify them, and when to use them.

What is an EORI number?

EORI is a unique identification number for businesses in customs systems. It is used for: - Submitting customs declarations (export and import). - Applying for customs permits. - Communication with customs and tax authorities.

EORI PL vs EORI GB – why do you need both?

After the UK left the European Union, customs systems were separated.

1. EORI PL (Union)

• Format: starts with the country code `PL`; use the full number exactly as assigned by the customs administration and check it in the EU EORI validation service.
• Issued by: National Tax Administration (PUESC).
• What is it used for: For customs clearances within Poland and the entire EU (e.g. export from Poland, import to Poland).

2. EORI GB (British)

• Format: starts with `GB`; use the full number exactly as issued by HMRC and check it in the GOV.UK Check an EORI number service.
• Issued by: HMRC (HM Revenue & Customs).
• What is it used for: For customs clearances within the UK (e.g., import to UK, export from UK).

When does a Polish company need an EORI GB?

It depends on the company's role in the GB customs operation, not on the Incoterm alone. GOV.UK states that if you move goods to or from Great Britain you must get an EORI number that starts with GB, and that an EORI which does not start with GB does not replace it. A business not established in the UK should still get a GB EORI if, for example, it:

• acts as importer or declarant in a GB import declaration (for example where it has agreed to handle UK import clearance under DDP);
• makes a customs declaration for transit or temporary admission, or applies for a customs decision;
• makes an entry summary declaration (ENS) or acts as a carrier connected to the customs system.

If your UK customer is the importer and lodges the GB import declaration (or appoints someone to do so), it uses its own GB EORI and you usually use your EU (PL) EORI on the export side. A DDP or DAP label on its own does not settle who needs which number. If you cannot get a GB EORI yourself, GOV.UK says to appoint someone to deal with customs on your behalf – that person gets the EORI instead of you.

How to obtain an EORI number in Poland? (Step by step)

Registration is free and done electronically on the Electronic Tax and Customs Services Platform (PUESC).

1. Create an account on PUESC – Requires Trusted Profile or qualified signature. 2. Link person to company – Register as an "individual" and add an "entity" (your company). 3. Submit the company registration application on PUESC – In the form, select the option to assign an EORI number.

4. Await confirmation – You will be notified once the EORI number has been assigned; allow time for this before your first shipment.

Tip: EU VAT registration and EORI are separate registrations — having EU VAT alone does not automatically mean having an EORI number, which must be assigned in the EORI system.

How to obtain an EORI number in the UK? (Step by step)

The process is conducted via the GOV.UK website.

1. Visit the website: Get an EORI number - GOV.UK. 2. Prepare the details HMRC asks for: Unique Taxpayer Reference (UTR), business start date and SIC code, VAT number and effective date of registration (if VAT registered), and a National Insurance number if you are an individual or sole trader. If your business is not based in the UK, you do not need a UTR, a SIC code or a National Insurance number. 3. Sign in and apply: You need sign-in details for the service; if you do not have them, you can create them when you apply. 4. Waiting time: You get your GB EORI number immediately unless HMRC needs to make checks on your application; in that case it can take up to 5 working days.

Note: A GB EORI number is not equivalent to VAT registration in the UK, although they are often applied for around the same time.

XI numbers (Northern Ireland)

An EORI number starting with XI is used for certain movements and declarations involving Northern Ireland and is not the same as a GB EORI. You do not need an XI number if you already have an EORI number from an EU country. You must have applied for a GB EORI number before you can get an XI number.

Changing or cancelling an EORI number

If you are VAT registered in the UK, report changes to your business name, address, trading name or telephone number through your VAT online account so HMRC can update your EORI record; other changes use a separate form. If you cancel your VAT registration, HMRC cancels your EORI number at the same time and you can no longer use linked customs authorisations or licences – reapply if you still need a number. Cancelling a GB EORI number also cancels an XI EORI number.

How to check if an EORI number is active?

Are you unsure if your contractor provided the correct number? Or do you not know if your application has been processed?

• EU EORI verification: European Commission - EORI Database
• EORI GB verification: GOV.UK - Check an EORI number

Enter the full number, including its prefix, in the right service: the GOV.UK checker covers only numbers starting with GB. GOV.UK warns that without the right EORI number you may have delays at customs and increased costs.

Common issues with EORI

1. Missing country code – Always enter the full EORI number, including the `PL` or `GB` prefix, in customs systems. 2. Confusing EORI with EU VAT – These are two different systems. You can have EU VAT without EORI (and vice versa). 3. No data update – If you change the company address in KRS/CEIDG, remember to update data in PUESC (Entity Dictionary). Data mismatch may delay clearance. 4. Attempt to use EORI PL in a UK declaration – GOV.UK requires an EORI number starting with GB for moving goods to or from Great Britain; a Polish number does not replace it. Check who is the importer or declarant and whose GB number is used. 5. Entry summary declaration (ENS) without a GB EORI – For goods entering Great Britain, GOV.UK requires an EORI starting GB if your business is not established in Great Britain. The carrier moving the goods is responsible for the declaration and may use a third party, such as a customs agent, to lodge it.

EORI, VAT number, commodity code and MRN – what is the difference?

Four references often appear side by side in customs paperwork, but each identifies something different:

In short: the EORI says who is acting, the commodity code what is moving, and the MRN which declaration you are tracking. The MRN is not entered in advance – it is created once the declaration has been submitted. VAT and EORI are separate registers, although in the UK cancelling a VAT registration cancels the EORI. See also: CDS – Customs Declaration Service.

What happens without an EORI number?

The consequences depend on your role in the operation. GOV.UK warns of delays and extra costs, for example goods may wait in storage until a number is obtained. In practice:

• a business established in Great Britain or Northern Ireland needs a GB or XI number to use the Customs Declaration Service (CDS) – without it you cannot lodge your own import declarations;
• for goods entering Great Britain, a business not established there needs a GB EORI on the entry summary declaration (ENS);
• if you cannot get a number yourself, GOV.UK says to appoint someone to deal with customs – that person gets the EORI instead of you.

How can easyclearance.pl assist?

At easyclearance.pl we verify our clients' EORI numbers daily.

• If you do not have a number EORI GB, and it is required (e.g. because your company will be the importer or declarant in GB), we can assist with the registration procedure.
• If your UK recipient is the importer, we can contact them and arrange clearance under their number.

Contact us to verify your export readiness →

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: EORI number — GOV.UK / HMRC, 2026-10-25
• European Commission: EORI system — European Commission, 2026-03-04