Does your business require
an EORI number?
Promisingly, the more popular international trade becomes, the more entrepreneurs decide to expand their businesses.
However, before you decide to trade with countries outside the EU, consider these requirements which ensure legal and procedural compliance of such transactions – one of them being the EORI number.
What is EORI and what is it used for?
The Economic Operator’s Registration and Identification number is a number assigned to economic entities enabling their identification for customs regulatory purposes in terms of trade between the countries of the EU and third countries. EORI number is mandatory for all entities registered in the EU which export goods to third countries, as well as entities registered outside the EU which plan on importing goods to the EU.
The EORI number is an integral part of the e-Customs programme implemented in 2009 which aims at improving and digitalizing intracommunity trade-related activities, as well as speeding up customs duty processes. The number is assigned to economic entities which take part in any customs-related activities inside the EU, e.g. when they import goods from outside the EU, or export goods to the countries of the EU as entities registered outside the EU. In such cases, having the EORI number is obligatory. It is crucial to apply for the EORI number before conducting any import/export transactions between the EU and third countries, as it must be confirmed at the very first customs control operation.
EORI number is unique and assigned only once. Each number is valid on the entire territory of the EU. It facilitates all formalities and excludes the need for any paper documentation. All EORI numbers can be verified online at https://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp?Lang=en.
The format of the number differs from one country to another. In Poland, it includes a prefix with the ISO PL country code, NIP (tax identification) number, and 00000 suffix (or, if applicable, the last five digits of the REGON number). In case of foreign entities, the number includes PL prefix and a sequence of 14 unique digits and the letter Z at the end.
Note, that in light of Brexit, trade between the UK and the EU requires having an EORI number as well. In this case, there are two EORI numbers required: the European number (so that goods could leave the EU) and the British number (so that goods could enter UK). Other post-Brexit changes in trade are described in this article.
How to obtain the EORI number?
The EORI number can be obtained in several ways. For instance, a filled registration request can be send via post, a courier or personally delivered to the appropriate customs office or customs authority. Another method is to register on PUESC online platform, submit the appropriate forms and fill in tax payer’s information. Registration online requires an electronic signature in order to verify the identity of the requester. In case of lack of signature –or in the case of send the registration request via post – the requester will have to appear in person at the appropriate office and verify their identity.
Filing registration request is not complicated, yet it can be time-consuming and demanding. For this reason, we decided to include the request for EORI number registration in our offer. If you want to learn more about our services you are welcome to contact one of our experts.
We also encourage you to read other articles on international trade available under the News section on our website.