Change in trading of goods between the EU and the UK after BREXIT

EORI - Needed to trade with the EU

An EORI number is an Economic Operator Registration and Identification number.

UK businesses who trade with the EU and will continue to do so, will need a UK EORI number once the UK leaves the EU on 31 October 2019. Domestic businesses will not be able to move goods in and out of the EU without one.

  • HMRC is auto-enrolling all possible VAT-registered businesses who trade with the EU for a UK EORI number. This is one of a number of ways the Government is helping businesses get it right for Brexit.
  • Approximately 88,700 businesses will be automatically assigned a UK EORI number.
  • HMRC is writing to those businesses to let them know the UK EORI number they have been assigned and the next steps they need to take to be fully prepared.
  • HMRC strongly recommends that all other businesses that trade with the EU act now and get a UK EORI number.

This is the first step to be fully prepared. For more information go to: GOV.UK/eori.                                                                                                                                           

After Brexit, there will be changes for overseas businesses who trade with the UK. They need to be aware of the following before 31 October:

  • EU businesses will need a UK Economic Operator Registration and Identification (EORI) number to move goods into or out of the UK.
  • Overseas businesses will no longer be able to use the VAT Mini One Stop Shop (MOSS) to report and pay VAT on sales of digital services to consumers in the UK. After Brexit, they must register for VAT in the UK as soon as they make a sale of digital services to a UK consumer.

EU businesses will no longer be able to use the electronic VAT refund scheme to claim refunds of UK VAT. After Brexit, they must use a manual process. The deadline to submit a VAT refund claim will remain 30 September 2019 for claims for VAT incurred on expenses in 2018.