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贵辞谤鈥� EORI鈥痯urposes, all members of a VAT group are treated as legal entities in their own right. However, it is only group members who import or export commercial goods that will require an鈥�EORI鈥痭耻尘产别谤.

A VAT registered person鈥檚 EORI number will mirror their VAT number.聽

The representative member (that is the organisation based at the registered address of the VAT group as shown on the list of members of the group registration form 1050) will have the VAT number with a 000 suffix, whilst other group members will have the first 9 digits of the VAT number but a different suffix.

If a VAT group member鈥檚 suffix changes, then their EORI suffix would also change. When a member leaves a VAT group the EORI they hold, which represents them in the group, will no longer be valid and they will have to apply for a new EORI if they still require one.聽

Refer to鈥� Group and divisional registration (VAT Notice 700/2) - 188体育 (www.gov.uk) for more information.

The legislation does not permit the issue of an EORI number to individual branches or divisions within a legal entity. A VAT divisional registration is one legal entity and as such can only have one EORI number, even if the divisions have separate VAT numbers provided as a VAT special concession. Individual branches or divisions can be stated on a declaration.

More information can be found at Group and divisional registration (VAT Notice 700/2) - 188体育 (www.gov.uk).