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Posted Sun, 13 Aug 2023 10:23:22 GMT by antoine_imex
Dear community, We are a french company operating leisure centers in France and about to launch our operations in the UK. To expand in the UK we have recently created a UK subsidiary. As the opening to the public of our fir UK center will take place on September 24th, we now need to ship asap from France to London some IT materials. To do so I would like to request a EORI number but I am unable to link it to a VAT number as we made the request but haven't received it yet (and probably won't receive it before few weeks). How can I get a EORI without VAT number and make sure I can get back further this VAT on importation once we receive it (VAT number)? Thank you for your help.
Posted Thu, 17 Aug 2023 07:37:04 GMT by Jason Croke
Use this link to obtain an GB EORI number That will record the import as coming into the UK with the (temporary) EORI number you have been issued (via above link). It will allow the freight agent to import the goods and it will generate a C79 certificate which is proof import VAT was paid on the shipment . When you get your VAT number issued, you will be sent an email by HMRC asking if you already have an EORI or if you want to have a new EORI which matches the same as your VAT number. At this point, you can then get an EORI matching your VAT number. You can also request HMRC associate/link the "temporary" EORI number with your new EORI number. You will have received in the post a C79 certificate (proof of import VAT being paid by the courier for the imported IT equipment) and you can reclaim this as input tax on your VAT return, technically the C79 will be under the temporary EORI number but you will have already requested HMRC associate your temporary EORI with your correct/VAT number EORI and there should be no issue. Not perfect solution but is very frustrating waiting for a VAT number, HMRC can take 203 months to process a VAT number and like you, you need to import things before you start trading in the UK. I have many clients in the same situation.
Posted Thu, 17 Aug 2023 07:41:07 GMT by Jason Croke
That link to getting an EORI number, the link will ask you to log into your government gateway. I presume you have a government gateway (2 digit User ID and a password) as I presume that you created the gateway to submit your VAT registration. if you applied for VAT registration in another way, then you need to create a government first, the same link above will guide you to setting up a gateway if you do not already have a gateway.
Posted Thu, 17 Aug 2023 09:38:38 GMT by antoine_imex
Thank you Jason for the clear answer.
Posted Tue, 22 Aug 2023 14:13:43 GMT by Customs oldtimer
Hi just to clarify. If the import is made with a non VAT EORI or VAT number a C79 would not be issued or generated. I would suggest instead that you try to get a copy of the declaration made from the courier and keep this as evidence of the import VAT relating to the import.
Posted Wed, 23 Aug 2023 11:11:36 GMT by HMRC Admin 20
Hi antoine_imex,

While making application for VAT did they request the EORI at the same time?
If not then trader should wait until they receive the VAT and then apply for EORI.
If trader applies now for EORI while VAT application is in progress they will receive the EORI but it will cause issues as it will not be linked to VAT and it will be generic one.
More information on EORI is on below link where they can contact EORI team by filling online contact form.
Get an EORI number

Thank you.

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