- EORI requirements for VAT groups and divisions
- VAT group members who import or export goods need an EORI number
- VAT registered person’s EORI number mirrors their VAT number
- Changes in VAT group member’s suffix will also change their EORI suffix
- VAT divisions are considered one legal entity and can only have one EORI number
- Individual branches or divisions can be stated on a declaration
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.