From 1 January 2021, every business will need an EORI number starting with XI in order to import/export of goods between Northern Ireland and non-EU countries. Please note that as the UK will effectively be considered a non-EU country from 1 January 2021, this requirement also applies to businesses wishing to import/export goods between Northern Ireland and the UK. To obtain an EORI number that starts with XI, companies must first have an EORI number that starts with GB. Companies that do not yet have one should apply for an EORI number starting with GB as soon as possible. Companies that already have an EORI number starting with GB will automatically be assigned an EORI number starting with XI in Friend-December, if HMRC deems it necessary. Moreover, VAT numbers that will appear on invoices for transactions in Northern Ireland will be required to have the prefix XI instead of GB, in order to distinguish them from transactions made in Great Britain. The VAT number should then be in the form XI123456789 instead of GB123456789.
Source:
- HMRC: Get an EORI Number
- Cabinet Office (UK): Moving goods under the Northern Ireland Protocol
