Can I keep my EORI when I become a limited company?
Do not carry your sole trader EORI into company shipments as though only the name changed. EORI registration identifies a legal person, so arrange registration for the company and confirm the outcome with HMRC, especially if transferring your VAT number. Update broker instructions and shipment records before clearance. Cambridge China Bridge can help coordinate supplier paperwork.
Treat this as a change of importer
HMRC restricts EORI registration to a legal person, including a sole proprietor or company. The practical conclusion is to arrange the company's own registration rather than simply relabel the sole trader's record. Ask HMRC to confirm the company's registered identity and usable EORI, particularly where the VAT number is being transferred.
Our sole trader importing guide explains the liability difference. For the changeover, agree a shipment-by-shipment schedule showing the buyer, owner at import and intended importer. Do not assume that the incorporation date alone settles an order already paid for or in transit.
Check registrations and account access separately
A VAT registration number can be transferred when business ownership or legal status changes. Ask your accountant to arrange the appropriate transfer or new registration and confirm its effective date. Keeping a VAT number does not by itself confirm which importer is registered against an EORI. Have the broker check the company details together before filing.
Check the company's access to the Customs Declaration Service using its business sign-in details. HMRC links EORI and customs service accounts to those details. Also list any duty deferment account, guarantees, customs authorisations, import licences and product-specific registrations you use. Ask each responsible authority or provider whether the company needs a new application, an amendment or fresh permission before relying on it.
Give the broker a replacement instruction
Send a company instruction naming the legal importer, registered address, confirmed EORI, VAT details, affected shipments and agreed payment route for duty and VAT. Confirm direct or indirect representation in writing. Our importer of record guide explains that distinction and why the consignee and importer may differ.
If choosing postponed VAT accounting, the broker must have written confirmation before proceeding with the declaration. Give that instruction for the company rather than relying on the sole trader's old preference. Ask the broker to acknowledge the change and remove the old identity from reusable company shipment templates. See our import VAT guide for the wider accounting position.
Reconcile documents before goods are cleared
Ask the supplier and forwarder to review the purchase order, commercial invoice, packing list and transport document against the agreed importer schedule. Check legal names, addresses, shipment references and customs identifiers wherever used. A delivery warehouse can remain the delivery location; do not substitute its name for the buyer or importer just because it receives the goods.
For goods already ordered or travelling, send the broker the existing documents and any evidence of a transfer to the company. Ask which documents need correction before declaration. Avoid changing only the invoice heading while leaving the buyer, ownership evidence and broker instruction unresolved.
Keep the old trail and verify the new entry
Keep the sole trader's historical declarations, invoices, ownership evidence and import VAT documents identifiable as historical records. Store any transfer paperwork alongside them rather than overwriting the originals. Ask HMRC or your accountant to confirm how ownership, intended use and supporting evidence affect import VAT recovery, using the importer of record guide to prepare your questions.
Obtain the company's declaration copy and reconcile it with the shipment documents and relevant import VAT statement or certificate. Check the importer identity and VAT treatment before using the records for accounting. If the broker used the old identity, ask promptly for its proposed correction route and supporting evidence. Do not treat a renamed invoice as proof that the customs entry has changed.
Frequently asked questions
Can my limited company use my sole trader EORI?
Do not use it as a shortcut. Arrange registration for the company and ask HMRC to confirm the registered importer and usable EORI before the broker files company shipments.
Can I keep my VAT number when I incorporate?
A VAT number can be transferred when legal status changes. Ask your accountant to arrange the transfer and confirm the effective date, then separately check the company's EORI registration.
What if my shipment is already on the water?
Give the broker the existing order, invoice and ownership records, plus any transfer paperwork. Agree the importer for that shipment and resolve document changes before declaration.
Should I rename old import records to the company?
Keep the originals identifiable under the importer used at the time. Add transfer or correction evidence separately and reconcile the company's new declarations with its shipment records.