The EORI number is an identification number used by entrepreneurs and other persons in their business activities related to international trade. In fact, the customs administrations of the Member States of the European Union assign this unique number. Furthermore, you are required to have this number to participate in business activities involving the movement of goods between the EU and third countries.
EORI number (Economic Operators’ Registration and Identification)
this is the main identifying element of the e-Customs program, i.e. the electronic environment for customs administrations of EU countries. On the basis of this number, the company is identified by the EU customs systems, and therefore the entity without it does not exist for the customs administration. The EORI number is an entrepreneur’s identification number that is valid throughout the European Union. On July 1, 2009, Regulation (EC) No. 312/2009 amending the implementing provisions of the Customs Code entered into force, and from that moment on, this number is a necessary condition for customs clearance in the European Union. The easiest way to answer the question posed in the heading is to compare it to the Tax Identification Number (NIP). Just as we will not be able to settle any matter at the Tax Office without the NIP, we will not be able to settle any matter at the Customs and Tax Office without EORI.
Application for an EORI number
The application for an EORI number is submitted electronically, namely through the PUESC customs service portal. Then, applications submitted in this way are systematically considered by the Tax Administration Chamber in Poznań. Possession is required to submit an application
How to find EORI?
The easiest way is to check the Tax Identification Number. The structure of the number varies depending on the EU country in which it was assigned, but it is usually based on the tax identification number of a given entity or is identical with it. In Poland, it is the company’s NIP number preceded by the country code, i.e. PL, and five zeros at the end.
For example, our number is PL847146028300000 where:
PL – this is the country designation
8471460283 – this is our NIP number
00000 – complement of the number
Use of the EORI number
A company that, as part of its business activity, performs activities covered by customs law applies for an EORI number. The application is submitted in the Member State where the company is resident. Entrepreneurs from third countries are registered in the first Member State in which they wish to submit a customs declaration or apply for a decision. Traders not established in the customs territory of the Union only need to register if they intend to act as a declarant or carrier in a declaration to the customs authorities. Entrepreneurs are obliged to provide the EORI number on customs declarations. Persons other than entrepreneurs are not obliged to have an EORI number, provided that they make customs declarations only occasionally, i.e. less than ten times a year. Moreover, this provision also applies in situations where the service provider, for example postal or express services, represents them directly. However, non-economic operators are also subject to registration where the use of an EORI number is provided for in other provisions of Union law or in the law of a Member State. The EORI numbers of the following persons must be provided in written and electronic customs declarations:
A quick overview of other numbers that should not be confused with the EORI number
CN code
The Combined Nomenclature (CN codes) is a systematic classification of goods created for customs purposes, which organizes all goods in circulation. It is used in the European Union at the 8-digit level and is an extension of the Harmonized Commodity Description and Coding System (HS). More information on this topic can be found here
EU VAT number
According to European guidelines, the value added tax identification number consists of a national identifier and a maximum of 12 additional characters. In Poland, it is the NIP number preceded by the letters PL. This number is required by companies engaged in intra-Community trade.
Tax identification number NIP
NIP, i.e. tax identification number, is a ten-digit number that is used to identify a taxpayer. This unique number is assigned for the life of the person or entity. As mentioned, it consists of 10 digits. The first three are the tax office code and the next six digits are random. The last digit is the so-called check digit, which is calculated using a special algorithm
Excise number
Number assigned to entities participating in trade in excise goods.
How to check whether a company has been assigned an EORI number?
If you are not sure whether the company has already been assigned such a number, you can check it using our form
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