GB vs XI EORI numbers: which one you need and how to check it

Two prefixes for UK businesses

GB EORI numbers are used for customs in Great Britain: England, Scotland and Wales. XI EORI numbers are used for customs in Northern Ireland, where EU customs rules continue to apply to goods under the Windsor Framework.

A business can hold both. Which one goes on a declaration depends on where the goods are moving, not on where the business is based.

Which one do you need?

• Moving goods between Great Britain and the rest of the world, including the EU: a GB EORI number.
• Moving goods into or out of Northern Ireland, or making customs declarations in Northern Ireland: an XI EORI number.
• Doing both: both numbers. You need a GB EORI number before you can get an XI one.

How GB and XI numbers relate

An XI EORI number uses the same digits as the business's GB EORI number, with XI in place of GB. For example, a business with GB123456789000 would have XI123456789000 (both illustrative, not real numbers).

Matching digits do not mean the XI number exists. A business only has an XI EORI number if it applied for one, so swapping the prefix is not a way to find or confirm it.

Where to check each number

• GB numbers are on HMRC's register: use HMRC's EORI checker, or the UK EORI checker on justaxit to check a whole list.
• XI numbers are registered in the EU's EORI system, so they are checked with the European Commission's EORI validation service, not the HMRC checker.
• EU numbers (DE, FR, NL and so on) are checked with the same European Commission service.

Common mix-ups

• Checking an XI number in the GB checker and concluding it is invalid. It is in a different register.
• Replacing XI with GB to make a number pass. That checks a different registration and proves nothing about the XI one.
• Assuming every Northern Ireland business has an XI EORI number. Only those that applied for one do.
• Confusing an XI EORI number with an XI VAT number. The XI VAT number covers VAT on goods trade with the EU and is checked in VIES; the EORI number is for customs.

Checking a mixed list of EORI numbers

Customer and supplier lists often mix GB, XI and EU EORI numbers. Sort them by prefix first: GB numbers go to an HMRC-based checker, and XI and EU numbers to the European Commission's service.

If you paste a mixed list into the UK EORI checker on justaxit, the GB numbers are checked with HMRC and anything with another prefix is flagged as a format error. Those flagged rows are not sent to HMRC and do not count against your limit, so you can copy them straight into the European Commission's service.

In your records, keep GB and XI numbers in separate fields. A single "EORI" field invites someone to overwrite one with the other.

Frequently asked questions

Can I check XI EORI numbers on justaxit?

Not yet. The justaxit EORI checker covers GB numbers from HMRC. Check XI and EU EORI numbers with the European Commission's EORI validation service.

Do I need a GB EORI number to get an XI EORI number?

Yes. HMRC issues XI EORI numbers to businesses that already have a GB EORI number, and the XI number uses the same digits.

Is an XI EORI number the same as an XI VAT number?

No. The XI VAT number identifies a Northern Ireland VAT registration for trade in goods with the EU and is checked in VIES. The XI EORI number identifies the business in customs procedures.