VATLive > Blog > European News > EU says UK exporters need Brexit EU and UK EORI’s

EU says UK exporters need Brexit EU and UK EORI’s

The European Commission has confirmed that in the event of a no-deal UK exit from the European Union on the 31 October, UK exporters to the EU will require an EU EORI number for goods movements. This would be in addition to a UK EORI number.

This assumes the UK seller would continue to provide their product on a DDP (Delivered Duty Paid) basis. This would oblige the UK company to become the importer of record into the customer's country.

The Economic Operators Registration Identification (EORI) is a unique twelve-digit code for businesses importing or exporting into the EU’s Customs Union.  Since the UK will leave the Customs Union in the event of no-deal Brexit, exporters will have to apply for an EU EORI. This may be done with the tax authorities of any EU country, and it is generally most convenient to use the country where the exports will be sent.

Earlier this week, the UK’s HMRC began to EORI auto-enroll over 88,000 UK businesses. HMRC had identified them from their European Sales Listings as selling goods to the EU, and therefore requiring an EORI after Brexit. There are still an estimated 100,000 UK businesses that HMRC has not been able to issue with UK EORI’s since they are not UK VAT registered.

Need help with your UK VAT compliance?

Researching UK VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest British news

UK only 20% businesses Brexit customs ready

March 5, 2019

HMRC estimates that 245,000 businesses buy and sell goods with other EU27 states. When the UK leaves the Customs Union, 29 March, all movements of goods must be declared for customs, tariffs and VAT. This requires an EORI number (Economic Operator Registration Identification), which is shown on customs declarations etc.

HMRC warns digital companies on new Brexit VAT obligations

March 1, 2019

HMRC is writing to thousands of UK, US and other international sellers of digital services to warn them to now VAT register in another EU state in readiness for a no-deal Brexit. This covers their sales of e-services, apps, streaming media, online gaming and dating, e-books and software to EU consumers.

UK £135 small parcel VAT portal opens for Brexit

February 14, 2019

The UK’s HMRC has opened the registration portal for foreign delivery companies to register post-Brexit VAT on consumer good parcels below £135. This new regime will be triggered under the current default no-transition deal Brexit on 29 March 2019.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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