EORI for UK and Northern Ireland (XI)

Context

UK trade flows after Brexit involve different customs and VAT frameworks. Northern Ireland has special arrangements for certain goods movements, and XI prefixes can appear in VAT contexts for Northern Ireland operators.

EORI vs XI VAT prefix

• EORI is used for customs identification and is separate from VAT identification prefixes.
• XI is a VAT prefix used in Northern Ireland in specific contexts; it is not an EORI prefix.

Practical checks

• Confirm which entity is acting as importer/exporter and which identifier belongs to that entity.
• Keep validation evidence for VAT IDs (via VIES when applicable).
• Keep customs declaration references aligned with the EORI used in the declaration.

Related page

See XI Numbers and Brexit for VAT‑prefix context.

Related pages

EORI verification overview | EORI formats by country | How to get an EORI number