Why buyers ask for VAT and EORI together
A new UK company that wants to import goods has to clear two HMRC steps: a VAT registration, which can take weeks or months and is sometimes refused, and an EORI application, which depends on the VAT registration if you want the two linked. Until both are in place the company cannot act as importer, cannot reclaim import VAT and cannot use postponed VAT accounting.
A shelf company that already holds both lets you skip that queue. The registrations transfer with the company, so the buyer who takes it over on a Tuesday can book a shipment under its name on the Wednesday.
What you receive
- A UK limited company with a live VAT registration and no debts or liabilities
- A GB EORI number, validated against HMRC’s checker before listing
- Share transfer, change of director and confirmation statement filed at Companies House (the £44 fee is included)
- The full document pack: certificate of incorporation, articles, registers, share certificates, stock transfer form, VAT and EORI details, and the UTR or PAYE reference where the company holds one
The transfer pack is sent the same working day for orders placed before 4 pm, once identity checks are complete and payment has cleared. Prices start at £2,499 plus VAT.
Who this suits
- Importers and wholesalers bringing stock into Great Britain from the EU, China or elsewhere, who need a GB importer of record immediately
- Online sellers moving inventory into UK fulfilment centres, who are asked for both a VAT and an EORI number before stock can be received
- Overseas businesses setting up a UK trading company that will handle customs clearance in its own name
- Freight and logistics operators who need a UK entity able to act as declarant
How postponed VAT accounting works with the company
On each import declaration the company (or its customs agent) selects postponed VAT accounting. Import VAT is then recorded on the company’s VAT return as both output and input tax, so no cash leaves the business at the border. HMRC publishes a monthly postponed import VAT statement for the company’s VAT account, which your bookkeeper uses to complete the return. The company’s existing VAT registration and EORI are all that is required.
Finding a company with EORI
Open the company list and use the With EORI number filter. Each listing shows the incorporation date, the date the VAT registration took effect and the industry classification, so you can choose a company whose history fits your trade. Most of our stock is classified under wholesale SIC codes, which suits import and distribution businesses.
Adding what the company does not have
A company with VAT and EORI covers the customs and tax side. If you also need a registered office in England and Wales, a UK-resident nominee director, or an introduction to business banking that accepts newly acquired companies, those can be added to the transfer on the same day.
Questions before you buy
Tell us what you import, from where and roughly how often. We will suggest the companies in stock that fit, confirm their EORI status against HMRC’s checker while you watch, and quote the total including any add-ons.
Questions about this service
What is an EORI number and why does the company need one?
An Economic Operators Registration and Identification number is required by HMRC for any business that moves goods between Great Britain and other countries, including the EU. Without one, goods cannot be declared to customs in the company's name and will be held at the border. A GB EORI is tied to the company's VAT registration and looks like GB followed by the VAT number and 000.
Is the EORI number live and checked?
Yes. Before a company is listed as having an EORI we check the number against HMRC's EORI validation service. Companies where the number cannot be validated are listed without it and priced accordingly.
Can I use postponed VAT accounting straight away?
Yes. Postponed VAT accounting lets a VAT registered importer account for import VAT on its VAT return instead of paying it at the border. It needs a VAT registration and an EORI, both of which the company already has, so it can be selected on the first import declaration.
What if the company I want does not have an EORI?
We can apply for one as part of the transfer for £38.50. HMRC normally issues a GB EORI within a few working days, though it can take longer if the application is selected for checks.