EORI (Economic Operator Registration and Identification)

Definition

The EORI (Economic Operator Registration and Identification) number is the primary identifier used across the European Union (EU) to track business entities and persons involved in international trade. It ensures uniform identification in all exchanges with Customs administrations.

Core Function and Coverage

All businesses and people engaged in importing goods into or exporting goods out of the EU must utilize the EORI number in all relevant customs procedures. Traders involved exclusively in trade between EU countries typically do not require this number.

• Scope: A company requires only one EORI number per legal entity, and this single number is used universally for Customs declarations in every EU member state.

Application Process

The EORI number must be requested from the local Customs website of an EU member state. The application is generally directed to the Customs authority of the country where the company's goods will first arrive (for imports) or the country from which the company intends to export.

Expert Advice for Non-EU Entities

Foreign entities seeking to import into the EU must understand their representation requirements:

• Standard Procedure: Foreign entities generally need to use indirect representation to conduct import activities using their own EORI number.

• Fiscal Representation Exception: If a foreign entity makes use of a limited fiscal representative for VAT purposes, the requirement to obtain and use a separate EORI number may not apply.