Sole trader in the EU exporting to the UK: does getting an EORI number mean opening a company ?

Hello, I'm a sole trader based in France selling physical items. I have historically not allowed orders from the UK because of export complexity, but would like to, so I'm trying to get a EORI number. I will only sell orders with value 135£+, so if I'm not mistaken I don't need to collect UK VAT up-front and it will be charged at delivery to importers. So I believe I don't need to register for VAT. I have followed the procedure from https://www.gov.uk/eori/apply-for-eori, and it lead me to this form: https://www.tax.service.gov.uk/shortforms/form/EORINonVATImport?details=&vat=no I am puzzled by the text at the beginning: "Before completing this form please confirm the following conditions apply to your application: - you aren't VAT Registered in the UK - the goods *you're receiving* are part of a commercial sale [...]" and the fact that I have to choose the "Legal status of the business I'm applying for". This makes it sound like I'm a UK-based person that imports from the EU, not a EU-based exporter to the UK. Am I applying to open a business in the UK by applying for an EORI number ? What are the implications ? Am I on the right form ? And it would seem applying to the sole proprietor business status requires a NIN, which I don't believe I have. Although; I may have one from an internship in the UK many years ago, but I'd be surprised if it was what was expected here. I thought exporting only >135£ GBP goods to the UK didn't make me have to do any e.g tax declaration to HMRC, and only meant I had to identify myself via the EORI number on the customs forms. I fear I have misunderstood something and hope you may shed some light on the matter. Thanks, best regards, J. Bernard

A UK EORI ( importer registration ) is usually only needed if you are declaring yourself as the importer into the UK. A UK EORI is however only issued to non UK businesses in very specific circumstances. In most cases I would expect your customer to be the importer. If they are private individuals they don’t need an EORI. If they are business customers you should ask them for their UK EORI to be used on import. You will however need to use your EU EORI to export from the EU. If you don’t have one that would be one issued by French Customs if you are in France. You are correct you are not obliged to register for UK VAT or charge UK VAT at checkout if you only send shipments over £135.

Hi, 
Please contact Imports and exports general enquiries helpline for guidance on your query.
Imports and exports: general enquiries
Thank you.