Following the publication of HMGoG’s guidance on NIF and EORI registration requirements, the GFSB has produced a practical step-by-step playbook to help Gibraltar businesses navigate the process as clearly and confidently as possible. Over recent weeks, many members have contacted us with questions around whether they need a NIF or EORI number, what the process involves, and whether obtaining these registrations could create Spanish tax obligations.

After weeks of questions, confusion and growing concern amongst Gibraltar businesses, HM Government has now published formal guidance on NIF and EORI registration requirements linked to the future customs arrangements under the treaty. This is the clearest explanation yet of what these registrations are, who actually needs them, and perhaps most importantly, what they do not mean.

With the treaty implementation date pushed to 15 July 2026 businesses have more time to adapt to the changes that are coming. So too does Government as it works to develop the new processes and procedures that will facilitate the treaty implementation. The Government’s BTAG committee, of which the GFSB is a member, met on Friday 24 April 2026 to continue preparations ahead of Treaty implementation.

A coalition of Gibraltar’s leading business organisations, including the GFSB, Chamber of Commerce and sector bodies, has written to the Chief Minister and Minister for Business following up on their February open letter on treaty readiness. Its main message? The extra time ahead of the 15th July implementation is welcome, but what really matters now is how this time is being used.

The GFSB has welcomed a series of recent measures aimed at supporting Gibraltar’s businesses and visitor economy. Additional taxis and a new Upper Rock bus service will help ease pressure while the cable car is out of action, though the Federation is seeking clarity on how these arrangements were implemented. At the same time, new CCTV across Main Street and increased police presence are expected to boost security, while proposed beautification plans for key areas signal further investment in Gibraltar’s retail and tourism offering.

Had things gone as originally expected, the Treaty would have been implemented today. The revised 15th July date means we now have a little more time to get things right.

According to an EU-issued Press Release, EU member states have now approved the legal texts for the long-awaited EU-UK agreement on Gibraltar with the Agreement now expected to enter into provisional application on 15 July 2026.

Over the last 48 hrs many members have been contacting the GFSB and asking us whether or not they need to obtain an EORI number if they import goods - and if so, how to go about obtaining one. The issue is causing concern and worry amongst members who are unsure whether or not they have to go through this process - and what the consequences might be if they pursue it - or don’t. Here’s what we know.

The Gibraltar Federation of Small Businesses (GFSB) notes the Government’s press release of 23rd March regarding the forthcoming transaction tax and the messaging surrounding its implementation.

The Chief Minister told the Gibraltar Law Council that the 10 April target for the provisional application of the UK–EU treaty is “very likely” to be missed. In other words, the date that has dominated political and media discussion for months may come and go without the new Schengen‑style regime at the airport and port, and without the physical frontier at La Línea being dismantled under a ratified agreement.