What is EORI? EORI Assessment

EORI stands for Economic Operators Registration and Identification , which is the EU's economic operator registration identification number. The EORI number is a registration number required for any business or individual in the EU that has economic activities, especially import and export businesses. As long as the number is registered with the customs of the country where the business or individual belongs, it is valid in all EU countries. Whether or not there is a VAT tax number, if the seller wants to import goods to the UK in the name of the importer and then refund the import tax (IMPROT VAT) (only for merchants with VAT numbers), he must submit this EORI number to the customs.

history

Since July 1, 2009, the EU has required all member states to implement the EORI program. Each economic operator in a member state has an independent EORI number for importing, exporting or transiting goods in the EU. Economic operators (natural or legal persons registered with EU customs) need to use their unique EORI number to participate in electronic communications and international cargo transportation with customs and other government agencies.

Applicable countries

All EU countries require an EORI number for customs clearance. The EU consists of 27 countries: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

Scope of application

Before their goods arrive at any port in the EU or leave the port, companies need to provide the registration number to the relevant customs; when companies import materials from non-EU countries, they also need to use this number when declaring to customs; when companies or individuals need to introduce goods, samples, equipment, office supplies and other items from countries outside the EU, they also need to provide this number. Even if the company or individual does not usually engage in import and export business, the number is needed when customs of various countries exchange information on the flow of goods.

What letters and numbers make up EORI?

EORI is a system for the whole EU, so when the customs of each country grants a registration number, it first contains the country code + tax number:

For example, the country code for Italy is IT + partita iva (IT01230394882);

For example: Spain’s country code is ES + tax number.

How to register and find out if you have applied for an EORI number

To register for an EORI number, you need to go to the local customs office (you can first ask an accountant to prepare all the documents for you, and then you just need to sign a few documents).

You can click here, enter the EORI number and click the "Validate" button to validate the EORI number.

importance

The EORI number not only affects whether the seller can legally clear customs, but also affects whether tax refunds can be obtained. Under the premise of using their own VAT to operate legally, if the seller wants to get a tax refund in cross-border operations, they must use their own EORI for customs clearance. Generally speaking, if the seller does not have their own VAT and EORI numbers, they can apply for them at the same time for convenience. If they apply through an agent, when they need to start, they can ask the agent to apply to the tax bureau for activation before using it.

Reminder : No matter which cross-border platform you use, when shipping to EU countries, you must use your own EROI for customs clearance.

The relationship between VAT and EORI

VAT is a value-added tax number. Usually, an EORI number is required for customs entry. If an economic entity already has a VAT number, it needs to be activated at the customs to become an EORI number, which is usually a 9-digit value-added tax number with GB in front and 000 in the back. An EORI number can also be applied for without VAT, but it needs to be applied together with the information of the first batch of goods. It is emphasized here that this is not an option for Chinese economic entities.