TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Updated requirements for new XI EORI number applications

Since 14 September 2021, traders registering for an XI EORI number (Economic Operators Registration and Identification number) for the first time will need to apply via the ‘Get an EORI number’ page on GOV.UK using a new registration form.

You must have an EORI number that starts with XI if you:

  • move goods into Northern Ireland from Great Britain (England, Scotland and Wales)
  • move goods from Northern Ireland to another non-EU country
  • make a declaration in Northern Ireland
  • apply for a customs decision in Northern Ireland.

Where the trader’s main establishment address is not in Northern Ireland, they will be asked if they have a permanent business establishment (PBE) in Northern Ireland. If they do, they will have to upload two separate pieces of evidence to prove their presence at that address.

Where a trader does not have their main establishment in Northern Ireland, or they do not have a PBE, they will only be able to register for an XI EORI number in specific cases and will need to indicate from a list provided on the form, why they require an XI EORI number.

The new application form will also ask the trader to provide any XI or EU 27 VAT numbers that they may possess. There is still a requirement to obtain a GB EORI number before applying for an XI EORI number.