Is a VAT number the same as an EORI?

No. A VAT number is for VAT purposes, while an EORI number is for customs declarations. They are separate identifiers.

What does a VAT registration number look like?

It's usually 'GB' followed by 9 digits, but can be 12 digits for branches, or start with 'XI' for Northern Ireland.

Where do I find my VAT registration number?

You'll find it on your VAT registration certificate, on VAT returns, and on any correspondence from HMRC.

Do I need to put my VAT number on invoices?

Yes, your VAT registration number must appear on VAT invoices you issue.

Can I check if a VAT number is valid?

Yes, you can use HMRC's online VAT checker or our [check VAT number tool](/tools/check-vat-number).

VAT registration number (VRN) — definition

A VAT registration number (VRN) is the identifier HMRC gives a business when it registers for VAT: GB followed by 9 digits (12 for branch traders), or XI for Northern Ireland. It must appear on VAT invoices and can be checked against HMRC's register.

Reviewed 18 August 2026 · Software guidance, not tax advice.

In one paragraph

A VAT registration number (VRN) is the unique identifier HMRC assigns to a business when it registers for VAT. You'll need this number for your records, on invoices, and when dealing with HMRC. It's also what customers and suppliers use to confirm your VAT status.

Format

A standard VRN is 'GB' followed by 9 digits, for example GB123456789. If you're a branch of a business that's registered for VAT as a division, your VRN will have 12 digits. If you're in Northern Ireland, your VRN starts with 'XI' instead of 'GB'. This is because of the Northern Ireland Protocol.

Where it must appear

Your VRN must appear on VAT invoices you issue. It also appears on VAT returns and other correspondence with HMRC. When you buy goods or services from another VAT-registered business, their VRN should be on their invoice too.

Related terms

VAT return: A periodic summary of your VAT, which includes your VRN.
VAT invoice: A document that must show your VRN.
EORI number: A separate number for customs, not the same as your VRN.

You can check a VAT number online or read our guide on how to check a VAT number.

Frequently asked questions

Is a VAT number the same as an EORI?: No. A VAT number is for VAT purposes, while an EORI number is for customs declarations. They are separate identifiers.
What does a VAT registration number look like?: It's usually 'GB' followed by 9 digits, but can be 12 digits for branches, or start with 'XI' for Northern Ireland.
Where do I find my VAT registration number?: You'll find it on your VAT registration certificate, on VAT returns, and on any correspondence from HMRC.
Do I need to put my VAT number on invoices?: Yes, your VAT registration number must appear on VAT invoices you issue.
Can I check if a VAT number is valid?: Yes, you can use HMRC's online VAT checker or our [check VAT number tool](/tools/check-vat-number).