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United KingdomGOV.UK

VAT group changes force EORI rethink; check authorisations

Apply for a new EORI once the group VAT registration is active; on leaving, cancel the group-linked number and re-link authorisations and licences.

By Taxxa AI OyPublished 29 October 2026

Tax

Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles

Businesses that import or export goods, make customs declarations or use customs services need an Economic Operators Registration and Identification numberGOV, and a change in VAT group membership can affect the number they should useGOV. Joining or leaving a VAT group changes which EORI number a business should useGOV and what it must do with linked customs permissionsGOV.

A business joining a VAT group can apply for a new EORI number once the VAT registration for the group is activeGOV. For EORI purposes each member of a VAT group is treated as a legal entity in its own right, but only members that import or export commercial goods need a numberGOV; a member without its own number can have another group member with a number make the declaration on its behalf, with the declaring member liable for the resulting debts and dutiesGOV. A VAT-registered person's EORI number mirrors the VAT numberGOV, with the representative member carrying a 000 suffix and other members the first nine digits with a different suffix, so joining a group changes the suffix that the EORI carriesGOV.

A business leaving a VAT group should assume the EORI number linked to that group may no longer be validGOV. It should cancel the group-linked numberGOV and, where it still needs a number for customs purposes, apply for a new oneGOV. Where the business has a new VAT registration, it should wait until that registration is active before applyingGOV. A business that is no longer VAT registered at all can still apply for an EORI number where it needs one for customs purposesGOV. The application needs the Unique Taxpayer Reference, business start date and Standard Industrial Classification codeGOV GOV GOV, the VAT number and effective registration date where VAT registeredGOV, and the National Insurance number for an individual or sole traderGOV; a GB number is normally issued immediately unless checks are needed, in which case it can take up to five working daysGOV.

A new number has a further consequence. Customs authorisations, licences and approvals may be linked to the previous EORI numberGOV, including the UK Internal Market System authorisation where held. To continue using them after the change, the business should contact the supervising office responsible for the authorisation or the government department that issued the licenceGOV. The same contact route applies when a VAT registration is cancelled and the linked EORI is cancelled with itGOV: the business reapplies for a number and contacts the supervising office or issuing department to keep the authorisations and licences usableGOV.

The VAT group procedure around the change is unchanged. Amendments are made on form VAT50/51GOV by a person authorised and registered with Companies House, such as a company director, company secretary or group controllerGOV, with a VAT53 where an employee, accountant or agent submits. Additions need incorporation, VAT, turnover, location, control-condition, exemption, capital-asset and forward-supply details for each proposed member; removals and disbandments need the subsidiary reference, turnover, reason for leaving, new-registration position, exemption, Capital Goods Scheme and post-departure input-tax information.

The legal basis is section 43A of the Value Added Tax Act 1994 for VAT grouping, applied through VAT Notice 700/2 and the published EORI application, change-or-cancel and VAT-groups-and-divisions guidance.

When a company joins or leaves a VAT group, check its EORI position once the new VAT registration is active and re-link any customs authorisations, licences or approvals to the new number.

Sources