A supplier or platform is asking for a tax number. Which one do they mean?
A UK business can hold a company registration number, a taxpayer reference, a VAT registration number and an EORI number, and all four get loosely called a tax number. The EORI is the one customs needs when goods move between Great Britain and another country. A Chinese supplier does not need your VAT number to sell to you, so a request for one deserves the question of what it is for.
UK businesses hold several numbers that all get called a tax number. Knowing which does what tells you when the request is routine and when it is not.
Four numbers, and only one of them is about moving goods
The confusion is real and the fault is not the buyer's: British businesses hold several identifiers, they look similar, and non-UK systems often present a single field labelled tax number without saying which.
A company registration number identifies a company at Companies House and exists for limited companies only, so a sole trader has none. A unique taxpayer reference identifies you to HMRC for your own tax and is not a public identifier. A VAT registration number exists only if you are VAT registered, and it is public. An EORI number identifies you to customs when goods move between Great Britain and another country, and GOV.UK describes it as what you may need to move goods between Great Britain or the Isle of Man and any other country.
Of the four, the EORI is the one that exists because goods cross a border. The others exist for company law or for tax, and a shipment does not need them to move.
| Number | What it identifies | Who has a reason to ask |
|---|---|---|
| EORI number | You, to customs, when goods cross a border | Your customs agent or freight forwarder, for the declaration |
| VAT registration number | You, as a VAT-registered business | Parties invoicing you where the VAT treatment depends on it |
| Company registration number | A limited company at Companies House | Anyone verifying that the company exists; it is public anyway |
| Unique taxpayer reference | You, to HMRC, for your own tax | Your accountant and HMRC. Not a supplier. |
When the request is routine and when it is not
Routine: your freight forwarder or customs agent asking for your EORI, because they cannot file the declaration without it. A platform asking for a VAT number where its own invoicing to you depends on whether you are registered. A bank asking for identifiers as part of opening an account.
Worth a question: a factory asking for your VAT number before quoting. A Chinese supplier selling you goods that leave China does not need it to make the sale; the VAT arises on import into the UK, on a declaration they are not making. That does not make the request sinister, and there is often a mundane reason, but the reason should be available on asking.
Worth refusing until explained: anything asking for a unique taxpayer reference, anything arriving by message from a new contact who claims to be your existing supplier, and any request that comes with urgency attached. Identifiers plus urgency is the shape of most attempts to redirect a payment, and our guide on avoiding sourcing scams covers the pattern in full.
The working rule is short: a counterparty who cannot say what they need a number for does not need it. That costs you one email and it is the cheapest control you have.
What to give, and what to keep
Give the EORI to the people filing your customs declaration, because that is what it is for, and give the VAT number where the other party's invoicing genuinely turns on it. Company numbers are public and giving them costs nothing.
Keep the taxpayer reference. Keep bank details out of email threads entirely, and confirm any change of payment details through a channel you already had, not one the message gives you.
If you do not have an EORI yet and you are about to import, get it before the goods ship rather than while they sit at the port. It is the one number whose absence stops a consignment rather than delaying an invoice, which is why our first order checklist puts it early.
Frequently asked questions
A Chinese supplier is asking for my VAT number. Do I have to give it?
Usually they do not need it. VAT arises on import into the UK, on a declaration the supplier is not making, so a sale of goods leaving China does not turn on your registration. There is often a mundane reason, but ask what it is for. A counterparty who cannot say what they need a number for does not need it.
Which number does customs actually need?
The EORI number. GOV.UK describes it as what you may need to move goods between Great Britain or the Isle of Man and any other country. It is the one number whose absence stops a consignment rather than delaying an invoice, so get it before the goods ship.
What is the difference between a VAT number and a taxpayer reference?
A VAT registration number exists only if you are VAT registered and is public. A unique taxpayer reference identifies you to HMRC for your own tax and is not a public identifier. Your accountant and HMRC have reason to hold the latter; a supplier does not.
How do I tell a legitimate request from an attempt at fraud?
Look for urgency attached to an identifier request, a new contact claiming to be an existing supplier, or a change of payment details arriving by message. Confirm any change through a channel you already had rather than one the message supplies, and treat a request nobody will explain as a refusal.