EORI number PL vs EORI GB – why do you need both numbers post-Brexit? [2026]

Trade with the United Kingdom after Brexit requires going through the full customs procedure – both when exporting from Poland to the UK and importing from the UK to Poland. A key element of this procedure is EORI number (Economic Operators Registration and Identification).

However, after the UK’s exit from the European Union, businesses trading with the UK must have two different EORI numbers: one for operations in the EU (EORI PL) and another for operations in the UK (EORI GB). This article explains the differences between these numbers, when you need them, and how to obtain them.

Issue: One EORI number is not enough

Why do you need two numbers?

Before Brexit, the UK was part of the European Union, so one EORI number sufficed for customs operations throughout the EU, including the UK. After Brexit, the situation changed:

- EORI PL (or other EU EORI) is valid only within the territory of the European Union. - EORI GB is valid only within the territory of Great Britain.

Example: A Polish company exports furniture to the UK. It needs: 1. EORI PL – submitting the export declaration to the Polish customs office. 2. EORI GB – if the company handles import customs clearance in the UK itself (or if the UK client requires the GB EORI number on the invoice).

Lack of a valid EORI number prevents customs clearance.

What is an EORI number?

Definition

EORI (Economic Operators Registration and Identification) is unique identification number issued to businesses and individuals conducting customs operations (import, export, transit).

The EORI number consists of: - Country code (e.g. PL, GB, DE). - Identification number (usually VAT number or other registration number).

Example: - EORI PL: `PL1234567890` - EORI GB: `GB123456789000`

What is EORI used for?

The EORI number is required for: - Submitting customs declarations (import, export, transit). - Using simplified procedures (e.g. clearance at a recognised place). - Applying for AEO (Authorized Economic Operator) status. - Submitting applications for customs refund or VAT.

EORI PL – number for operations within the EU

Who needs EORI PL?

Every Polish company or individual who: - Exports goods outside the EU (including to the UK). - Imports goods from outside the EU to Poland. - Performs transit through the territory of Poland.

How to obtain EORI PL?

EORI PL registration is free of charge and is conducted through the system PUESC (Electronic Services Platform of the Customs and Tax Service).

Step by step: 1. Go to the website puesc.gov.pl. 2. Log in via Trusted Profile or e-Document. 3. Select the option "EORI Registration". 4. Complete the form with company data (VAT number, address, contact details). 5. Submit the application. 6. The customs office processes the application (usually 1-3 working days). 7. You receive EORI number PL to the email address. Important: The PL EORI number is usually identical to your VAT number preceded by the code "PL" (e.g., `PL1234567890`).

When do you use EORI PL?

- At export from Poland to the UK – in the export declaration (IE515). - Upon import to Poland from the UK – in the import declaration. - At in transit through Poland – under procedure T1/T2.

EORI GB – number for operations in the UK

Who needs EORI GB?

A Polish company needs an EORI GB if: - They handle import clearance in the UK themselves (without intermediary). - Uses Postponed VAT Accounting (PVA) in the UK. - Registers for VAT in the UK. - British client requires EORI GB on the invoice (e.g. under DDP terms).

Note: If you use a customs agency in the UK (e.g. easyclearance.pl), the agency can clear goods under its own GB EORI number on your behalf. In this case, you do not need your own GB EORI.

How to obtain a GB EORI?

EORI GB registration is done through the system HMRC (Her Majesty's Revenue and Customs).

Step by step: 1. Go to the website gov.uk/eori. 2. Select the option "Apply for an EORI number". 3. Log in via Government Gateway (if you have an account) or create a new account. 4. Fill in the company data form: - Company name. - Registered address (can be an address in Poland). - VAT number (if registered for VAT in the UK). - Contact details. 5. Submit the application. 6. HMRC processes the application (usually 5-10 working days). 7. You receive EORI GB number to the email address. Important: If you do not have a UK establishment, you may need tax representative (Fiscal Representative) for EORI GB registration.

When do you use EORI GB?

- At import to the UK – in the import declaration to HMRC. - Upon using PVA – GB EORI number must be provided in the customs declaration. - When export from the UK – if your company performs export clearance in the UK.

Comparison: EORI PL vs EORI GB

| Feature | EORI PL | EORI GB | |---|---|---| | Territory | European Union | United Kingdom | | Issuing authority | National Revenue Administration (KAS) | HMRC | | Registration | Via PUESC (puesc.gov.pl) | Via gov.uk/eori | | Waiting time | 1-3 working days | 5-10 working days | | Cost | Free | Free | | When is it needed? | Export from the EU, import to the EU | Import to the UK, export from the UK | | Number format | PL + VAT number (e.g. PL1234567890) | GB + number (e.g. GB123456789000) |

Most common PL-UK trade scenarios

Scenario 1: Export from Poland to the UK (Incoterms FCA)

Conditions: A Polish company sells goods under FCA (Free Carrier) terms. The UK client arranges transport and import clearance in the UK. Requirements: - Polish company: EORI PL (for export declaration in Poland). - UK customer: EORI GB (for import declaration in the UK). Role of easyclearance.pl: We can assist a Polish company in preparing the export declaration and monitoring IE599.

Scenario 2: Export from Poland to the UK (Incoterms DDP)

Conditions: A Polish company sells goods under DDP (Delivered Duty Paid) terms. The Polish company is responsible for import clearance in the UK. Requirements: - Polish company: EORI PL (for the export declaration in Poland) + EORI GB (for import declaration in the UK). Role of easyclearance.pl: We can perform import clearance in the UK under our GB EORI number on behalf of the Polish company, eliminating the need for the Polish company to register a GB EORI.

Scenario 3: Import from the UK to Poland

Conditions: A Polish company buys goods from a British supplier. Requirements: - Polish company: EORI PL (for the import declaration in Poland). - UK supplier: EORI GB (for export declaration in the UK). Role of easyclearance.pl: We can coordinate export clearance in the UK (via our team) and import clearance in Poland (via our local partners).

Frequently Asked Questions (FAQ)

Can I use a PL EORI in the UK?

No. After Brexit, the PL EORI is valid only within the EU territory. For customs operations in the UK, a GB EORI is required.

Can I use an EORI GB in Poland?

No. GB EORI is valid only in the United Kingdom. For customs operations in Poland, a PL EORI is required.

Can I have multiple EORI numbers?

Yes. You can have an EORI in every country where you conduct customs operations (e.g., EORI PL, EORI GB, EORI DE).

Does the EORI number expire?

No. The EORI number is valid indefinitely as long as the company operates. However, if you change company details (e.g. address, tax ID), you must update the data in the customs system.

Can I obtain a GB EORI without VAT registration in the UK?

Yes. EORI GB can be obtained without UK VAT registration. However, if you plan to use Postponed VAT Accounting (PVA), you will also need a UK VAT number.

How can easyclearance.pl assist?

EORI consultancy

Our team can assist you to: - Determine if you need EORI PL, EORI GB, or both numbers. - Prepare documentation for EORI registration. - Direct you to the appropriate registration systems (PUESC, HMRC).

Clearance under our EORI GB number

If you do not want to register your own GB EORI, we can perform import clearance in the UK using our GB EORI number on your behalf. This eliminates the need for registration and simplifies the process.

Coordination with partners in the EU

If your company requires customs clearance in Poland or another EU country, we coordinate the process through our network of licensed local partners.

Distinction: easyclearance.pl is a customs agency based in the UK. We directly handle clearances in the United Kingdom. Customs clearances within the EU are carried out in cooperation with our network of licensed local partners.

Summary

After Brexit, trade with Great Britain requires two EORI numbers: 1. EORI PL – for customs operations in the EU (export from Poland, import to Poland). 2. EORI GB – for customs operations in the UK (import to UK, export from UK).

Key principles: - EORI registration is free of charge in both systems (PUESC, HMRC). - EORI number does not expire – valid indefinitely. - You can use customs agency services, which will perform clearance under its own EORI number on your behalf.

Need help with EORI registration?

If you have questions about EORI numbers or need support with customs clearance PL-UK, contact easyclearance.pl. We will help you choose the optimal procedure and guide you through the registration process.

easyclearance.pl is a customs agency based in the United Kingdom. We directly handle clearances in the UK. Customs clearances within the EU are carried out in cooperation with our network of licensed local partners. Contact us →

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