What Is a VAT Number? And How It Differs From an EORI, UTR and Government Gateway ID

Running an online shop means collecting a pile of reference numbers. Marketplaces ask for one, HMRC asks for another, and it is easy to mix them up. Here is what each one is, and where to find it.

What is a VAT number?

A VAT number is the unique number HMRC gives your business when you register for VAT. In the UK it starts with GB followed by nine digits. It shows customers and suppliers that you are VAT registered, and it goes on your VAT invoices.

You only have one if you have registered. You must register once your taxable turnover goes over £90,000 in any rolling 12-month period. You can also register voluntarily below that. Our guide on the benefits and disadvantages of VAT registration helps you decide, and what happens if you don’t register when you should explains the risk of leaving it too late.

If you are not registered, you must not show a VAT number or charge VAT.

Where do you find your VAT number?

• Your VAT registration certificate. If you cannot find it, see how to view your VAT certificate online
• Your HMRC online VAT account
• Your own VAT invoices
• Your marketplace seller account, if you have already entered it

You can check whether any UK VAT number is valid using the GOV.UK service for checking a UK VAT number.

What is an EORI number?

An EORI number identifies you when you import or export goods. For UK businesses it starts with GB followed by 12 digits. If you are VAT registered, it is often your VAT number followed by 000. You only need one if you move goods across borders. Our guide on EORI numbers for UK and EU trade goes into more detail.

What is a UTR?

A UTR is a 10-digit Unique Taxpayer Reference. HMRC uses it to identify you for Self Assessment, or your company for Corporation Tax. It is not the same thing as a VAT number, and you will need it when you file tax returns.

What is a Government Gateway ID?

This is the user ID you use to log in to HMRC online services. It is 12 digits long. It is a login, not a tax registration, and it is how you reach your VAT, Self Assessment or Corporation Tax accounts. If you have lost yours, read how to recover a lost Government Gateway ID, or how to get one if you have never had one.

Quick comparison

• VAT number: proves you are VAT registered. Goes on invoices.
• EORI number: needed to import or export goods.
• UTR: identifies you or your company for income or Corporation Tax.
• Government Gateway ID: your login to HMRC online services.
• Company number: your Companies House registration, for limited companies only.

Which ones do you need?

• Sole trader selling in the UK only, under the VAT threshold: a UTR and a Government Gateway ID
• Limited company selling in the UK: a company number, a UTR for the company, and a Government Gateway ID
• Over the VAT threshold: add a VAT number
• Importing stock or selling abroad: add an EORI

Common mistakes

• Using a UTR where a marketplace asks for a VAT number
• Putting a VAT number on invoices before registration takes effect
• Forgetting to update the number with Amazon, eBay or Shopify after registering
• Assuming an EORI is needed for UK-only sales

Need help with VAT?

Getting registered, and then filing correctly across several marketplaces, is where most sellers trip up. See how our VAT returns and compliance service works, or get an instant quote.