What is an EORI Number?

EORI Number Definition and Purpose

EORI stands for Economic Operators Registration and Identification. It is a unique identification number assigned by customs authorities to businesses and individuals who engage in customs activities within the European Union. The EORI number serves as your universal customs ID across all 27 EU member states, replacing the various national identification systems that existed before 2009.

Think of the EORI number as your company's passport for international trade with the EU. Just as you need a passport to identify yourself when crossing international borders, your business needs an EORI number to identify itself when goods cross EU customs borders. This identification is mandatory for all customs declarations, security filings, and applications for customs authorizations.

The system was introduced to streamline customs operations across the European Union. Before EORI, businesses needed different identification numbers in each EU country where they operated, creating administrative complexity and inefficiency. The EORI system solved this by creating a single, standardized identification that works everywhere within the EU customs territory.

Key Characteristics of EORI Numbers

• Unique: Each EORI number is assigned to only one economic operator or person. No two entities can share the same EORI.
• Universal: Valid throughout all 27 EU member states without needing additional registrations.
• Permanent: EORI numbers do not expire. Once issued, they remain valid unless specifically invalidated.
• Standardized: All EORI numbers follow a consistent format: two-letter country code plus unique identifier.
• Verifiable: Any EORI can be validated through the official EU database to confirm its legitimacy.

History of the EORI System

Understanding how the EORI system developed helps appreciate why it exists and how it functions today. The system emerged from the EU's efforts to modernize customs procedures and enhance security in international trade.

When is an EORI Number Required?

The EORI number must be provided in numerous situations involving customs operations. Understanding when you need to use your EORI helps ensure compliance and avoid delays in your international trade activities.

Mandatory EORI Situations

• Import Declarations: When declaring goods being brought into the EU customs territory from third countries (non-EU nations).
• Export Declarations: When declaring goods being shipped from the EU to destinations outside the customs union.
• Transit Declarations: When goods pass through EU territory under customs transit procedures.
• Entry Summary Declarations (ENS): Security declarations required before goods enter EU territory, typically submitted by carriers.
• Exit Summary Declarations (EXS): Security declarations for goods leaving the EU customs territory.
• Customs Warehouse Applications: When applying to operate or use customs warehousing facilities.
• Temporary Admission: For goods temporarily brought into the EU with duty suspension.
• Inward Processing: When importing goods for processing and subsequent re-export.
• Outward Processing: When exporting EU goods for processing abroad and reimport.
• AEO Applications: When applying for Authorized Economic Operator status.

Situations Where EORI May Not Be Required

Not all customs-related activities require an EORI number. The following situations typically do not require EORI registration:

• Private individuals making occasional personal imports (non-commercial)
• Goods below the de minimis threshold where simplified declarations apply
• Passengers carrying personal belongings across borders
• Diplomatic shipments with special customs privileges

EORI vs VAT Number: Understanding the Difference

A common source of confusion is the relationship between EORI numbers and VAT (Value Added Tax) identification numbers. While these are separate identification systems serving different purposes, they are sometimes linked or similar in structure.

Relationship Between EORI and VAT Numbers

In some EU member states, the EORI number incorporates or is directly based on the VAT identification number. For example:

• Italy: EORI numbers typically use the format IT + VAT number
• Netherlands: EORI may be based on the fiscal identification number
• Luxembourg: EORI and VAT numbers are often identical
• Ireland: EORI numbers follow a similar structure to VAT numbers

However, having a VAT number does not automatically mean you have an EORI number, or vice versa. These are separate registrations that must each be obtained from the relevant authorities. A business may need both numbers, only one, or neither depending on their activities.

Benefits of the EORI System

The EORI system provides significant advantages for both businesses engaged in international trade and the customs authorities tasked with managing border procedures.

Benefits for Businesses

• Single Registration: One EORI number works across all 27 EU member states, eliminating the need for multiple customs registrations.
• Simplified Compliance: Standardized identification reduces administrative complexity when trading in multiple EU countries.
• Faster Clearance: Customs authorities can quickly identify and verify legitimate traders, speeding up clearance procedures.
• Free Registration: EORI numbers are issued free of charge by all EU member states.
• Permanent Validity: No renewal required - once registered, your EORI remains valid indefinitely.
• Foundation for Simplifications: Having an EORI is prerequisite for accessing simplified customs procedures and AEO status.

Benefits for Customs Authorities

• Efficient Identification: Instant verification of economic operators across all EU systems.
• Enhanced Security: Ability to track and risk-assess traders across borders.
• Data Quality: Standardized registration ensures consistent, accurate operator information.
• Statistical Analysis: Improved trade statistics through uniform identification.
• Cross-Border Cooperation: Easier information sharing between member state customs authorities.

EORI Data and Privacy

When you register for an EORI number, certain information about your business is recorded in customs databases. Understanding what data is collected and how it's used is important for compliance with data protection requirements.

Information Recorded in EORI Registration

The following data is typically collected and stored when an EORI number is assigned:

• Full legal name of the business or individual
• Trading name (if different from legal name)
• Registered business address
• Legal form of the entity (company, sole trader, etc.)
• VAT identification number (if applicable)
• Date of establishment or birth
• Contact details for customs correspondence
• National tax identification number

Public vs Private Data

When an EORI number is validated through the EU's public validation tool, only limited information is displayed:

• Confirmation that the EORI number is valid
• Registered name of the economic operator
• Registered address

Other registration details remain confidential and are only accessible to authorized customs authorities. The public availability of basic registration information serves the legitimate purpose of allowing trading partners to verify EORI numbers before conducting business.

Maintaining Your EORI Registration

While EORI numbers do not expire, maintaining accurate registration information is essential for compliance and smooth customs operations.

Keeping Information Updated

You must notify customs authorities of changes to your registration details, including:

• Change of business name or trading name
• Change of registered address
• Change of legal form (e.g., sole trader to limited company)
• Change of VAT registration status
• Business cessation or closure

EORI Invalidation

An EORI number may be invalidated in certain circumstances:

• At the holder's request: If you cease customs activities, you may request invalidation.
• Business cessation: Customs may invalidate EORI when informed of business closure.
• Duplicate registration: If a person is found to have multiple EORI numbers, duplicates are invalidated.
• Fraud or misuse: EORI may be invalidated in cases of fraud or systematic non-compliance.

After invalidation, EORI data is retained for 10 years in accordance with customs records retention requirements.