Julien Bernard

Hello, I'm a sole trader based in France selling physical items. I have historically not allowed orders from the UK because of export complexity, but would like to, so I'm trying to get a EORI number. I will only sell orders with value 135£+, so if I'm not mistaken I don't need to collect UK VAT up-front and it will be charged at delivery to importers. So I believe I don't need to register for VAT. I have followed the procedure from https://www.gov.uk/eori/apply-for-eori, and it lead me to this form: https://www.tax.service.gov.uk/shortforms/form/EORINonVATImport?details=&vat=no I am puzzled by the text at the beginning: "Before completing this form please confirm the following conditions apply to your application: - you aren't VAT Registered in the UK - the goods *you're receiving* are part of a commercial sale [...]" and the fact that I have to choose the "Legal status of the business I'm applying for". This makes it sound like I'm a UK-based person that imports from the EU, not a EU-based exporter to the UK. Am I applying to open a business in the UK by applying for an EORI number ? What are the implications ? Am I on the right form ? And it would seem applying to the sole proprietor business status requires a NIN, which I don't believe I have. Although; I may have one from an internship in the UK many years ago, but I'd be surprised if it was what was expected here. I thought exporting only >135£ GBP goods to the UK didn't make me have to do any e.g tax declaration to HMRC, and only meant I had to identify myself via the EORI number on the customs forms. I fear I have misunderstood something and hope you may shed some light on the matter. Thanks, best regards, J. Bernard