VAT News

Brexit Update - Moving goods between GB and NI - XI EORI issues


The Centurion team specialise in supporting clients in all matters VAT related including the issues that will arise as a result of the movement of Goods now we have left the EU.

 There is a huge amount of information coming out of government and trade bodies at the moment but to concentrate on the practical issues that are creating concerns VAT-wise at the moment we would highlight the way in which INCOTERMS will have an effect on your exposure to register for VAT in countries outside of the UK where you are sending goods to your customers there.

 We would encourage those responsible for VAT within any business moving goods, to get a clear understanding of the terms under which goods are moved to customers. This is especially true when, to ensure continuity of supply to a non GB customer you may have agreed to ship goods under DDP – which means you take the responsibility to ship the goods Delivery Duty Paid. You, the seller, need to establish how you will pay in the country of import, VAT and any Duty due there.

 In addition, there is now the opportunity for UK businesses who sell goods outside of GB to look at whether customs processes such as Inward or Outward Processing Relief (IPR & OPR) would be effective regimes to use, as they will save on the costs of Duty and VAT as goods move in and out of the UK.

Whilst these are customs processes there are VAT management issues attached to these regimes and we at Centurion work with Customs Specialists, including the International team at the Chamber of Commerce, and can certainly help your business maximise access to VAT and Duty regime reliefs, so do not hesitate to get in touch if you would like to explore these reliefs. Please contact Andrea Brindley, Director at Centurion VAT at for a discussion on how we can help you at this time 

Trade with Northern Ireland – XI EORI number Issues

 In an update from the Trader Support Service, the government funded service to assist businesses with the new rules and customs procedures for moving goods between GB and NI, there is an urgent action note regarding the use of XI-EORI numbers which we thought important to signpost businesses and especially the road haulage sector to – an excerpt of which is below:

 “Using an XI-EORI – an urgent note on valid numbers

In previous newsletters we emphasised that traders in Northern Ireland, or those based in GB that need to make declarations in NI, require an EORI number starting with XI to access EU systems and continue moving goods between GB and NI.

 As enrolment for EORIs gathers pace, some EORI numbers being inputted by traders into their TSS accounts have been identified as invalid.

 This could be for any of the following reasons:

1.           You submitted an XI EORI before it was validated by HMRC

2.           You have made a manual entry error

3.           You submitted an XI EORI number that you created yourself by swapping the ‘GB’ prefix for an XI one

 If you are experiencing difficulties using an XI EORI, and you are registered to TSS, here are actions you can take:

•            Call the TSS Contact Centre on 0800 060 8888 and choose option 3

•            Remember that EORIs you receive from HMRC require five working days after receipt before they can be used

•            Check if your XI EORI number is valid by using the checking tool here

 Getting an XI-EORI – a reminder of how to do so

Applying for an EORI number that starts with XI takes 5 to 10 minutes. You can do this online via

The Trader Support Service is free to access and businesses can register here to access support relating to a wide range of process and document issues that will be required if your goods are to move smoothly between NI and GB.


We are dealing with a wide range of VAT related issues arising out of the end of the transition period and this is both from UK based businesses moving goods or dealing with services whether in a digital provision sense or otherwise. We are also helping non UK based businesses particularly EU businesses who themselves now face dealing with VAT registration and movement of goods issues here in the UK. Centurion is here when VAT gets complicated – and 2021 is starting off much as 2020 ended in that regard!

For the avoidance of doubt, the content recorded in this news article does not constitute formal advice and we do not guarantee the accuracy of any information provided at the time of reading. It is always recommended that you seek professional advice before acting on any of the news articles or information included.



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