GB EORI vs EU EORI: what UK sellers need after Brexit

Vaytax Editorial Team

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Vaytax is operated by FRADECO GmbH tax advisory firm, a Franco-German tax advisory firm specialising in cross-border German VAT compliance for international businesses. The firm holds both German tax advisor and French Expert-Comptable qualifications and files via the Finanzamt.

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If you are a UK seller shipping product into Germany, the EORI question is one of the first things Brexit changed for you, and one of the most commonly misunderstood. Many UK sellers already hold an EORI, the GB-prefixed one from HMRC, and assume it carries them into the EU. It does not. This guide explains the difference between a GB EORI and an EU EORI, why your GB EORI stopped working at the EU border, how to get the EU EORI you actually need for Germany, and how the whole thing sits next to your German VAT registration and import VAT.

What is the difference between a GB EORI and an EU EORI?

A GB EORI is for UK customs only and is not valid in the EU; an EU EORI is what you need to move goods into the EU, such as into a German warehouse. They are two separate numbers from two separate customs systems that have run independently since Brexit.

An EORI number (Economic Operators Registration and Identification number) is the identifier customs authorities use to recognise a business in customs procedures. The prefix tells you which system issued it:

• GB EORI: issued by UK customs (HMRC) and starting with GB. It identifies you in UK customs procedures: exports out of Great Britain, imports into Great Britain. It says nothing to EU customs.
• EU EORI: issued by an EU member state's customs authority. It identifies you across the European Union for EU customs procedures, including bringing goods into Germany. There is one EU EORI per company and it is valid EU-wide.

Most UK sellers running stock into Germany end up needing both: the GB EORI for the UK side of the supply chain (getting goods out of the UK), and an EU EORI for the EU side (getting them into Germany).

Is my GB EORI valid for importing into Germany?

No. Since Brexit, a GB EORI is not valid for clearing goods into the EU. The UK left the EU customs union, so the GB-prefixed EORI HMRC issued you works only for UK customs procedures, and the German import declaration cannot be completed with it.

This is the single most common EORI mistake for UK sellers, so it is worth stating plainly: the GB EORI and the EU customs system stopped talking to each other on 1 January 2021. If your only EORI is a GB one and you try to ship stock into a German warehouse, the consignment stalls at the border because there is no valid EU EORI to clear it under. The fix is to apply for an EU EORI before your first shipment arrives, and keep your GB EORI for moving goods on the UK side.

How does a UK seller get an EU EORI for Germany?

A UK seller gets an EU EORI by applying to an EU member state's customs authority, and for goods clearing into Germany that authority is German customs (Zoll). The EU rule is that an operator not established in the EU lodges its EORI application in the first member state where it lodges a customs declaration, which for a German warehouse is Germany.

So you apply for a German EORI number through the German customs (Zoll) online portal, or by submitting the official application form to the central customs authority. Non-EU applicants are typically asked to attach proof of legal status, such as an extract from the UK companies register, and identification for the authorised representative. Processing is usually a few days once a complete application is in. This pairs naturally with a German VAT registration: the same company documents the Finanzamt needs are largely the same ones the Zoll asks for, which is why it makes sense to handle the EORI alongside your German setup.

Does the EU EORI number cost anything?

No. The EU EORI number is free. German customs (Zoll) issues EORI numbers free of charge, and the application is a short form you can submit yourself through the Zoll online portal. You do not need a paid third party to obtain the number.

This matters because EORI registration is a common upsell. A logistics or VAT provider may put a line on the quote for obtaining your EORI number, but they are charging for their time filling in the form, not for the number, because the number itself costs nothing. If you are comfortable submitting a short application yourself, you can get an EU EORI without paying anyone. If you would rather not deal with the Zoll portal, Vaytax files the EU EORI application for you for a one-time 149 euros as part of your German setup, and we are clear that the fee is for the work, never the number.

Who is the importer of record, and why does it matter for VAT?

The importer of record is the party legally responsible for the goods at the point they enter Germany: the one named on the customs declaration, the one that owes the import VAT, and the one whose EORI number is used to clear the consignment. In plain terms, it is whoever is officially bringing the goods into the country.

For a UK seller running stock into a German warehouse, the importer of record should be your own company, using your own EU EORI, not a freight forwarder, the marketplace, or a third party acting in their own name. The reason is the import VAT. Import VAT (Einfuhrumsatzsteuer) is charged at the border when goods enter Germany, calculated on the customs value of the consignment, and it is only reclaimable by the business that is the importer of record and holds a German VAT registration. If someone else is named as the importer, the import VAT attaches to them and you cannot reclaim it on your German VAT return, turning a timing cost into a permanent one. So before your first shipment, make sure the import paperwork names your company, using your EU EORI, with your German VAT registration in place to recover the import VAT.

How does the EORI fit with my German VAT registration?

The EU EORI and the German VAT registration are two different things from two different authorities, and a UK seller importing into Germany generally needs both.

• The EU EORI comes from German customs (Zoll). It identifies you at the border so your goods can be cleared. It is purely a customs identifier and says nothing about VAT.
• The German VAT registration and the resulting Steuernummer (German tax number) come from the Finanzamt (the German tax office). This is what lets you charge German VAT, file your returns, and recover input VAT.

The two connect at import VAT. The EU EORI gets your goods across the border; the German VAT registration is what lets you reclaim the import VAT as input VAT (Vorsteuer) on your monthly return and file your ongoing VAT obligations. Without the EORI the goods cannot clear; without the VAT registration the import VAT cannot be recovered. That is why, for a UK seller storing stock in Germany after Brexit, both pieces have to be in place.

Does Vaytax file the EU EORI application?

Yes, if you would like us to. The EU EORI number itself is free, and the application is a short form you can file directly with German customs (Zoll) yourself. If you would rather not deal with the Zoll portal, we file the EU EORI application for you as part of your German setup: a one-time 149 euros, using the company documents we already collect during onboarding. To be clear, the 149 euros is for us handling the application on your behalf, never for the number, which is always free at the Zoll.

Either way, we handle the VAT side end to end: your German VAT registration, your monthly USt-Voranmeldung and the annual return, and the recovery of import VAT as input VAT on those returns. The EU EORI gets your goods into Germany, and the German VAT registration lets you reclaim the import VAT and file your returns. Prefer to file the EORI yourself? We point you to the exact form and the right authority during onboarding, at no charge.

Frequently asked questions

Is my GB EORI valid in the EU after Brexit?

No. A GB EORI number, issued by HMRC and starting with GB, is valid for UK customs procedures only. Since Brexit the UK and EU customs systems run entirely separately, so a GB EORI is not valid for clearing goods into the EU. To move stock into the EU, for example into a German warehouse, you need a separate EU EORI number issued by an EU member state's customs authority. Keep your GB EORI for the UK side of your supply chain and get an EU EORI for the EU side.

How does a UK seller get an EU EORI number for Germany?

A UK seller gets an EU EORI by applying to an EU member state's customs authority. For most UK sellers shipping into Germany that is German customs (Zoll), because Germany is where the goods clear customs. You apply through the German customs online portal or the official application form, and this pairs naturally with a German VAT registration. The EU EORI is free at the Zoll and the application is a short form you can file yourself. If you would rather not deal with the Zoll portal, Vaytax can file the EU EORI application for you as a one-time 149 euro add-on as part of your German setup. There is one EORI per company and it is valid throughout the European Union.

Does an EU EORI number cost anything?

No. The EU EORI number is free. German customs (Zoll) issues EORI numbers free of charge, and the application is a short form you can submit yourself through the German customs online portal. You do not need a paid third party to obtain the number. If a provider charges to get your EORI, you are paying for their admin time filling in the form, never for the number itself. Vaytax offers to file the EU EORI application for you for 149 euros as part of your German setup, and we are clear that the fee is for handling the application, never for the number.

What is import VAT when shipping into Germany, and can I get it back?

Import VAT (Einfuhrumsatzsteuer) is the VAT German customs charges at the border when goods enter Germany from outside the EU, calculated on the customs value of the consignment. It is real money paid up front. Once you hold a German VAT registration, import VAT is generally reclaimable as input VAT (Vorsteuer) on your German VAT return, as long as your own company is the importer of record. So for a registered seller, import VAT is usually a cash-flow timing cost, money out at the border and recovered on the return, rather than a permanent cost. The EU EORI gets your goods across the border and the German VAT registration lets you reclaim the import VAT.