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: `PL` + VAT number (e.g. `PL1234567890`).
• 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: `GB` + 12 digits (e.g. `GB123456789000`).
• 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?

Polish company must obtain a GB EORI number if:

• Sells goods under terms DDP (Delivered Duty Paid) – then it is responsible for import clearance in the UK.
• Moves own goods to a warehouse in the UK (e.g. Amazon FBA).
• Wants to use special procedures in the UK (e.g. goods return).

If you sell on terms DAP (Delivered at Place), customs clearance in the UK is done by your client – they use their GB EORI, and you only need a PL EORI for export.

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 a registration application (R-PG) – In the form, select the option to assign an EORI number.

• For Polish companies, EORI is usually `PL` + VAT number.

4. Await confirmation – Usually the number is active within a few hours, up to a maximum of 3 working days.

Tip: If you have EU VAT taxpayer status, your EORI number is usually your VAT number with the prefix PL, but must be formally activated in the EORI system. Having EU VAT alone does not automatically mean having EORI.

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. Select the option for companies outside the UK. 3. Complete the online form: You will need company data, registration number, contact details, and a description of the goods (HS code). 4. Waiting time: Usually the `GB` number is assigned immediately (automatically), but in some cases it may 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.

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 number and check the status. If the number is inactive ("Invalid"), the customs declaration will be rejected by the system.

Common issues with EORI

1. No PL prefix with NIP – Always use the format with the country code 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 – The CHIEF/CDS system in the UK will reject a Polish EORI number. For import into the UK, you must have a GB number (your own or the agency's/importer's).

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. for DDP), we can assist with the registration procedure.
• If you sell under DAP terms and do not want to obtain an EORI GB number, we can contact your UK recipient 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, 2026-03-04
• European Commission: EORI system — European Commission, 2026-03-04