Guide for US brands
UK VAT and EORI numbers for US sellers holding inventory in the UK
Holding inventory in the UK means two registrations before the first shipment: a UK VAT registration, because you’ll own goods in the UK when you sell them, and a GB EORI number, because you’ll be importing. This guide explains each in plain English, from the rules on GOV.UK, and what changes if you only sell through a marketplace.
By Warehouse Box · Updated
- UK VAT
- Register before you sell from UK stock
- Threshold
- None for overseas businesses
- EORI
- A GB number, issued online
- Who sets it up
- Partners we introduce you to
Do I need to register for UK VAT to hold inventory in the UK?
Yes. An overseas seller that owns goods located in the UK at the point of sale must register for UK VAT, whatever the value of the goods or the sales.
The UK registration threshold that lets small British businesses stay unregistered does not apply to a business with no UK establishment. So a US brand holding inventory at our UK warehouse registers from the start and charges UK VAT on its sales to UK customers. The standard rate is 20%, and UK shoppers expect to see prices with VAT included.
What if I only sell through Amazon.co.uk or another marketplace?
Then the marketplace is liable for the VAT on those sales. Your sale to the marketplace is treated as a zero-rated supply, so you don’t have to register for UK VAT on those sales alone.
It can still be worth registering: a registered seller can reclaim the import VAT paid when the inventory entered the UK, and selling through your own store as well as a marketplace puts you back in the first rule. The exception is a business customer that gives you its UK VAT number; on those sales you remain liable.
What is an EORI number and how do I get one?
An Economic Operators Registration and Identification number identifies your business to UK customs. You need one beginning with GB to move goods between Great Britain and any other country, including inventory you ship from the US.
You apply online with HMRC. A business based outside the UK does not need a UK tax reference to apply. The number is issued immediately unless HMRC needs to check the application, in which case it can take up to five working days. Have it before your first shipment: it goes on the import declaration.
How does import VAT work when my inventory arrives?
Import VAT is due when your inventory enters Great Britain, on top of any customs duty. A UK VAT-registered business can account for it on its VAT return instead of paying at the border, and no approval is needed.
This is called postponed VAT accounting. Your VAT number goes on the import declaration, and because the stock is for your business you can normally recover the import VAT as input tax on the same return. Duty depends on the product and where it was made; your customs broker confirms it from the commodity code.
Do I need a UK VAT representative or agent?
Usually not. A business with no UK establishment can appoint a UK VAT representative or agent, but it is optional unless HMRC directs you to appoint one.
You can file your own UK VAT returns or use a UK accountant or VAT specialist. Specialist partners we introduce you to handle the VAT registration, the EORI application and the customs side; Warehouse Box does not file registrations itself.
What does Warehouse Box need before the first shipment?
Your UK VAT number, your GB EORI number and your product records, so the import declaration and the receiving paperwork match.
Send the product list with barcodes, dimensions and weights, the commodity codes your broker has confirmed, and the packing list for the shipment. We book the delivery in, count it and check it against that list when it arrives in Middlewich.
Sources
Checked on November 2, 2026. Tax rules change; confirm your own position with a UK VAT adviser before you register.
FAQ
More questions
Is there a sales threshold before a US seller has to register for UK VAT?
No. The UK registration threshold applies only to businesses established in the UK. A US seller that owns goods in the UK at the point of sale must register whatever its sales.
Do I need UK VAT registration if I ship every order from the US?
That is a different set of rules. For consignments of £135 or less sent from outside the UK, VAT is charged at the point of sale, by the marketplace or by you through your own store. Above £135, import VAT applies when the parcel arrives. Holding inventory in the UK avoids both, because your sales are then UK sales.
Can the same EORI number be used for the EU?
No. A GB EORI number covers Great Britain. Importing into the EU, for inventory held at our fulfillment center in Poland, needs an EU EORI number issued by an EU member state, and a VAT registration in Poland.
Who handles VAT, EORI and customs?
Specialist partners we introduce you to. Holding inventory in the UK means registering for UK VAT, and holding it in Poland means registering for VAT there; the partners handle those registrations and the import numbers you need. We don’t file registrations ourselves.
Get set up to hold inventory in the UK
Tell us what you sell and which channels you sell on. We’ll confirm what the warehouse needs, introduce you to the partners who handle the registrations, and send a written quote.
Prefer email? hello@warehousebox.net
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