EORI Number vs VAT Number: What Each One Proves

By Remco from AvatcadoPublished November 13, 2026Last reviewed November 13, 2026

An EORI number and a VAT number are different registrations. The EORI number identifies a business to customs when goods cross a border. The VAT number identifies it to the tax office. A business can hold one without the other, so a valid VAT number does not prove that the EORI number is valid. Check each against its own register.

Side by side

	EORI number	VAT number
Stands for	Economic Operators Registration and Identification	Value added tax identification number
Used for	Customs: import, export and transit declarations	Tax: invoices, VAT returns, the reverse charge on cross-border sales
Who needs one	A business that moves goods across the EU or UK customs border	A business registered for VAT
Format	Two-letter country code, then up to 15 characters	Two-letter country code, then 2 to 12 characters depending on the country
EU register	The European Commission's EORI validation service	VIES
UK register	HMRC, Check an EORI number	HMRC, Check a UK VAT number
A check returns	Valid or not valid. Name and address only if the holder consented to publication	Valid or not valid. Name and address for most countries
Proof of the check	None. The response carries a date	A consultation number, when you send your own VAT number with the request

The two numbers often look alike

Several countries build the EORI number from an identifier the business already has, which is why the two get confused. The United Kingdom is the clearest case: a GB EORI number has 12 digits, and for a VAT-registered business the first 9 are its VAT number. HMRC's own example is GB123456789000. A UK business does not need a VAT registration to get an EORI number.

The resemblance hides three differences that break software which treats the fields as one:

Length. A GB VAT number has 9 or 12 digits. HMRC's EORI service accepts 12 to 15. A 9-digit VAT number sent as an EORI number is refused as malformed.
Greece. Greek VAT numbers use the prefix EL. Greek EORI numbers use the ISO code GR. The EU register answers Not valid for a Greek EORI number sent with EL.
Northern Ireland. An XI EORI number has the same digits as the holder's GB EORI number with a different prefix, and it is checked with the EU register, not with HMRC.

Why one valid number does not prove the other

The registers are separate, and registration in one does not create an entry in the other. A consultancy that sells services across the EU has a VAT number and no reason to hold an EORI number. A VAT-registered UK business has a predictable EORI format, and that still does not mean it applied for the number. Building an EORI number from a VAT number gives a well-formed guess. Only the register says whether it exists.

The two also end separately. An EORI number has no expiry date and is invalidated on request or when the business stops trading, on a timeline of its own.

Which one to check, and when

You are about to	Check
Issue an invoice without VAT under the reverse charge	VAT number
Onboard a business customer in a billing system	VAT number
File a customs declaration that names the importer or exporter	EORI number
Book a shipment across the EU or UK border for a business customer	EORI number
Onboard a seller who ships goods from outside the EU	Both

Where to check each number

By hand: the free EORI checker and VAT checker query the official registers and need no account.
In software: the EORI validation API and the VAT validation API share one key and one response format. Each check goes to its own register.
Against the registers directly: see the guides to the EU EORI validation service, the HMRC EORI check API and the VIES API.

Frequently asked questions

Is an EORI number the same as a VAT number?

No. An EORI number is a customs registration used on import, export and transit declarations. A VAT number is a tax registration used on invoices and VAT returns. They sit in different registers, and a business can hold one without the other. In the UK the two look alike, because the first 9 digits of a VAT-registered business's EORI number are its VAT number.

Does a valid VAT number mean the EORI number is valid?

No. Registration for VAT does not create an EORI registration. A business that never moves goods across a customs border has no reason to hold an EORI number, however valid its VAT number is. Check the EORI number against the EORI register.

Can I check an EORI number by company name?

No. Neither the European Commission's validation service nor HMRC's Check an EORI number service offers a search by name. Both take the number and return whether it is valid, with the holder's name and address only when the holder consented to publication.

Which service checks XI EORI numbers?

The European Commission's EORI validation service. An XI number is used for Northern Ireland and has the same digits as the holder's GB EORI number, and HMRC's GB checker refuses it. GB numbers are checked with HMRC.

Sources

Economic Operators Registration and Identification number (EORI) European Commission, accessed November 13, 2026
Economic Operators Registration and Identification (EORI): introduction GOV.UK, accessed November 13, 2026
Finding and checking an EORI GOV.UK, accessed November 13, 2026
EORI validation service WSDL European Commission, accessed November 13, 2026

Try it on a real EORI number

Check an EU, XI or GB EORI number against the official register for free, no account needed.