EORI number

I have a question about the EORI number. I live in Scotland and I'm thinking of starting an online shop, importing a small number of handmade crafts from an Asian country by post (Royal Mail) each time and sell them only in the UK. I assume I need to get an EORI number. However, if I want to get an EORI number, the website (https://www.gov.uk/eori/apply-for-eori) says I need Unique Taxpayer Reference (UTR), which I don't have. Another website says that "the only people who need UTR numbers are those who file Self-Assessment tax returns". https://www.goforma.com/tax/utr-numbers-what-how-where I don't file self-assesment tax returns as the website (https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return) says You must send a tax return if, in the last tax year (6 April to 5 April), you were: self-employed as a sole trader and earned more than £1,000 (before taking off anything you can claim tax relief on), or a partner in a business partnership. As I haven't started an online shop yet, don't earn money (I'm unemployed / a homemaker at the moment), so don't file a self-assessment tax return and I don't have a UTR, I'd like to know if I still need to get an EORI number and how I would do that, given the above.Do I need to get an EORI number before setting up an online shop?

A private individual does not need an EORI number to import. An EORI is just an importer / exporter registration number and is not a requirement for setting up a business An EORI number is however needed when the import is for a business therefore it would be expected a business has a UTR. If you are buying goods and selling them for a profit then you are a business see the HMRC guidelines on the . Gov website- set up a business. There is also guidance on setting up as a sole trader .

Hi,

As per the guidance to apply for an Economic Operators Registration and Identification number (EORI number) you will need your:

• Unique Taxpayer Reference (UTR)
• Business start date and Standard Industrial Classification (SIC) code, these are in the Companies House register
• Government Gateway user ID and password
• VAT number and effective date of registration, if you are VAT registered, these are on your VAT registration certificate
• National Insurance number, if you are an individual or a sole trader

You can see guidance here:

Get an EORI number

Thank you.
 

i got EORI number for my LTD. is it necessary to register for VAT as well. because as far as i know unless i reach 85k per year in sales i don't need to register for VAT. another question is... if i import goods in UK and sell them doe i need to report it on any other tax return other than corporations tax return?

Hi Durdana,
Please see the guidance below for the requirements as regards registering for VAT:
8. Reduced rating the renovation or alteration of empty residential premises.
I would not know what other tax obligations there would be.
However you could contact our Taxes Team as below:
Self Assessment: general enquiries.
Thank you.

Hi UK based businesses who do not reach the VAT registration threshold of 90 k per year do not need to be registered for VAT to import and sell goods in the UK. You will however be charged import VAT ( and import duty) for your goods on entry to the UK. As you already have an EORI ( importer/ exporter registration number) you are aware that you can obtain an EORI without a VAT registration.

Hi we are a training company based in Northern Ireland. We are purchasing equipment to use in our training school from England. The supplier is asking for a EORI number. Do I need this as a company we don't export goods we are just wanting to purchase equipment within the UK? We aren't a VAT registered company

Hi Susanne,
You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:
•    between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)
•    between Great Britain and Northern Ireland
•    between Great Britain and the Channel Islands
•    between Northern Ireland and countries outside the EU
Get an EORI number
Thank you.