UK VAT & EORI

Let's build the right VAT and customs infrastructure for your UK operation.

VAT and EORI requirements depend on your business model, whether you're established in the UK, how your stock moves and whether you import or export. We work out which registrations you actually need.

Plan Your UK VAT & EORI Setup Request a Consultation

01Two separate systems

VAT and EORI are not the same thing.

VAT is a tax registration; EORI is an identification number for customs. Neither covers the other, and not every UK company needs both.

VAT

Tax registration and VAT accounting

Registration with HMRC that brings ongoing obligations: charging, reporting and paying VAT on sales.

When it becomes relevant

For UK-established businesses, when taxable turnover passes the registration threshold
For businesses not established in the UK, once taxable supplies in the UK begin

What it isn't

A customs identification number
Automatic for every UK company
Proof that an EORI is in place

Discuss Your VAT Position

GB EORI

Customs identification number

The number starting with GB that identifies a business for customs in Great Britain.

When it becomes relevant

Importing or exporting goods between Great Britain and other countries
Moving goods between Great Britain and Northern Ireland

What it isn't

A VAT number
Required for every UK company or every VAT-registered business
A guarantee of customs clearance

Assess Your EORI Needs

02Who should register?

The VAT assessment is different for businesses established outside the UK.

The registration threshold applies to UK-established businesses. For an overseas business, establishment, stock location, the sales model and marketplace rules are assessed together.

The VAT assessment is different for businesses established outside the UK.
	UKUK-established business	OverseasBusiness established outside the UK
Registration threshold	Registration is required if taxable turnover exceeds £90,000 in the last 12 months or is expected to in the next 30 days; voluntary registration is possible below it	No threshold applies; a registration obligation can arise once taxable supplies in the UK begin
Stock in the UK	Normal registration rules and the threshold apply	Holding stock in the UK for sale generally brings a registration obligation
Marketplace sales (goods in the UK)	The seller accounts for VAT if VAT-registered	For sales to consumers, the marketplace is liable for VAT; import VAT and customs duty stay with the seller
Own-website sales	If VAT-registered, the seller charges and reports VAT	The seller registers and charges and reports VAT itself

Registration threshold

UKRegistration is required if taxable turnover exceeds £90,000 in the last 12 months or is expected to in the next 30 days; voluntary registration is possible below it

OverseasNo threshold applies; a registration obligation can arise once taxable supplies in the UK begin

Stock in the UK

UKNormal registration rules and the threshold apply

OverseasHolding stock in the UK for sale generally brings a registration obligation

Marketplace sales (goods in the UK)

UKThe seller accounts for VAT if VAT-registered

OverseasFor sales to consumers, the marketplace is liable for VAT; import VAT and customs duty stay with the seller

Own-website sales

UKIf VAT-registered, the seller charges and reports VAT

OverseasThe seller registers and charges and reports VAT itself

A general framework; whether registration is required depends on establishment, where goods are, the customer and how the transaction is structured.

Amazon & marketplace VAT

Marketplace VAT doesn't remove all of a seller's VAT obligations.

In the UK, the marketplace can be liable for VAT on consignments of £135 or less sent from abroad, and on sales to consumers of goods already in the UK by overseas sellers. This doesn't apply to every transaction: sales to businesses and off-marketplace sales follow different rules.

What can matter

Seller establishment
Where the goods are
Customer type
Consignment value
Sales channel

The seller can remain responsible for import VAT, customs duty, off-marketplace sales and, where required, VAT registration and returns.

Amazon Consulting Amazon A-to-Z

Stock & FBA

UK stock and FBA sit at the centre of the VAT analysis.

Importing goods into the UK and holding them in Amazon FBA or another warehouse brings import VAT, customs and the registration assessment together. Forming a UK company doesn't, on its own, mean VAT registration.

What we assess

UK stock
Amazon FBA
Imports
Domestic sales
Registration assessment

A UK company

Automatic VAT registration or proof of UK establishment for every purpose

See our UK Company Formation page for the company structure.

03Imports & GB EORI

When goods move, customs and VAT work together.

A GB EORI identifies the business on customs declarations in Great Britain; it isn't a VAT number. VAT-registered businesses can account for import VAT on their VAT return (postponed VAT accounting), using their VAT number and EORI on the import declaration.

This flow is conceptual: not every shipment has the same tax outcome, and customs representation is planned separately.

Starting point

Supplier & goods

Products shipped from outside the UK

01UK borderGoods enter Great Britain.
02Customs & EORIThe import declaration is made with a GB EORI.
03Import VAT / dutyDepending on the product, value and origin, where applicable.
04UK stockAmazon FBA or another warehouse.
05Sale & VAT accountingVAT charged and reported according to the sales channel.

Starting pointSteps that vary by shipment

Returns & ongoing compliance

VAT registration brings ongoing obligations.

VAT-registered businesses keep digital records and file VAT returns through compatible software under Making Tax Digital. Regularly reconciling sales, purchases, import and marketplace data is what the returns rely on.

What's kept in order

VAT records
Sales
Purchases
Import documents
Marketplace data
Filing & payment

Our Accounting & Tax service

Flat Rate Scheme

It isn't beneficial for every business.

A simplified method open to businesses with VAT turnover of £150,000 or less: you pay a fixed rate of VAT and generally can't reclaim VAT on purchases. We assess whether it suits your cost structure.

What we assess

Eligibility
Cost structure
Input VAT

Getting started

What information do we need for the assessment?

The information and documents requested may vary by business model and scope of service.

Company details
Country of establishment
Sales channels
Stock location
Supply and import set-up
Expected UK sales
Customer type — B2C / B2B
Existing VAT / EORI registrations
Marketplace accounts

Process

From business model to ongoing compliance.

01Business model
02Establishment & seller position
03Stock & transaction flow
04VAT requirement
05EORI requirement
06Registration / setup
07Returns & ongoing compliance

Scope of service

From position review to ongoing compliance.

The scope of service is agreed to your needs; not every module applies to every business.

Define the Scope Together

Assessment & setup

VAT position review
VAT registration support — Where required
GB EORI support — If goods move
Import / export infrastructure review

Ongoing support

VAT return support — As scoped
Amazon / e-commerce VAT support — Using marketplace data
Ongoing compliance — Depending on the business model
Accounting coordination — With Accounting & Tax

Transparency

We manage the process. We don't guarantee authority or platform decisions.

We prepare and manage the assessment and registration processes we agree on. The outcome of VAT and EORI applications, customs processing and marketplace decisions remain subject to HMRC's and the platforms' own rules.

Frequently Asked Questions

About UK VAT & EORI

See all questions

Does every UK company need to be VAT-registered?

No. VAT registration depends on whether the business is established in the UK, its taxable turnover, where stock is held and how it sells. Forming a company doesn't, on its own, mean VAT registration.

Does every UK company need an EORI number?

No. A GB EORI is needed for customs activity such as importing or exporting goods between Great Britain and other countries. Being VAT-registered doesn't mean you need one either.

What's the difference between VAT and EORI?

VAT is a tax registration covering how VAT on sales is charged, reported and paid. EORI is an identification number used for customs. They are obtained through separate applications.

Can a Turkish company register for UK VAT?

Yes. Overseas businesses making taxable supplies in the UK can register for UK VAT, and in some cases must. Whether it's required depends on the sales and stock set-up.

Does the VAT threshold apply to overseas businesses in the same way?

No. The registration threshold applies to UK-established businesses. There's no threshold for businesses not established in the UK; a registration obligation can arise as soon as they start making taxable supplies in the UK.

Do I need VAT registration if I hold stock in the UK?

For a business not established in the UK, holding stock in the UK for sale generally brings a registration obligation. Different rules can apply to sales through online marketplaces, so this is assessed against your sales set-up.

Does Amazon collect UK VAT for me?

In some cases. The marketplace can be liable for VAT on consignments of £135 or less sent from abroad, and on sales to consumers of goods already in the UK by overseas sellers. It doesn't apply to every transaction — sales to businesses follow different rules, for example.

Does Amazon collecting VAT remove all my obligations?

No. The seller can remain responsible for import VAT and customs duty, off-marketplace sales and, where required, VAT registration and returns.

What is a GB EORI?

It's the number starting with GB that identifies a business for customs in Great Britain. It's used on customs declarations when importing and exporting goods.

Do I need an EORI for Amazon FBA?

If you're the one importing the goods into the UK, you'll generally need a GB EORI. It depends on who acts as importer and how your logistics are set up.

Can I use the Flat Rate Scheme?

Businesses with VAT turnover of £150,000 or less may be able to join. Because VAT on most purchases can't be reclaimed, it isn't beneficial for every business; we assess it against your cost structure.

Do you also prepare VAT returns?

Depending on scope, we support VAT return preparation and ongoing compliance. VAT-registered businesses keep digital records and file returns through compatible software under Making Tax Digital.