Economic Operator Registration and Identification (EORI): A Complete Guide

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If you work in the import and export business, sooner or later you're going to come across the EORI number and its registration as an economic operatorIt's one of those procedures that seems a bit cumbersome at first, but in practice they are quite simple once you know what it is, what it's for, and how to handle it with customs.

It is important to be clear that Without EORI, customs clearance is not possible in the European Union For those who act as regular exporters or importers, a thorough understanding of the Economic Operators Registration and Identification (EORI) system, its associated obligations, and how it relates to other identification numbers such as tax identification numbers (NIF), vehicle registration certificates (ROI), or VAT numbers is crucial to avoid delays, penalties, or goods being held up at the border.

What is an EORI number and which economic operator needs to register?

El EORI (Economic Operator Registration and Identification) It is a unique identification number within the customs territory of the European Union, assigned by a customs authority to each economic operatorSimply put, it's the code that customs uses to find out who is behind import and export operations.

The Union Customs Code (UCC) defines the economic operator as the person who, in the exercise of their professional activity, participates in operations subject to customs regulations. That is, any company (or self-employed individual) that imports or exports goods on a professional basis falls into this category.

This number is unique, non-transferable and valid in all Member States of the EU. Once your company (or you as a natural person acting professionally) has an assigned EORI in one member country, you can use it in any other EU Member State for all your customs procedures.

The EORI should not be confused with the figure of Economic Authorized OperatorAll operators involved in customs operations must have an EORI number, but only those who apply and meet more demanding requirements will obtain the AEO certificate, which gives access to a series of advantages and simplifications in terms of security, controls and clearances.

Ultimately, The EORI functions as the customs ID of the economic operatorWhereas the AEO status would be something like an additional “seal of trust” that is not mandatory, but highly recommended for those with a relevant volume of operations.

What is the EORI used for in practice?

The main objective of EORI is quickly and securely identify operators at all EU customs officesEach time an import, export or other customs declaration is submitted, this number is included to associate the operation with a specific subject.

Thanks to this unified system, Customs authorities can better manage risk, security, and traceability. of the goods. The use of a unique code per operator makes it much easier to track operations, cross-reference data, and detect possible inconsistencies or fraud.

For businesses, the EORI is a key tool for to streamline customs procedures and reduce clearance timesBy identifying the importer or exporter from the outset, customs can automate processes, apply selective controls, and avoid duplication in the exchange of information.

In practice, if your company does not have an EORI and must be listed as exporter or importer in a customs clearanceThe shipment cannot be cleared and will be held until the situation is resolved. This applies to operations at ports, airports, and land borders within the EU customs territory.

Furthermore, EORI integrates with other electronic systems in the Union, allowing it to the entire document flow (declarations, authorizations, special customs regimesetc.). It remains linked to that same code, simplifying management and filing for both customs and the company.

Importance of EORI in international trade and its relationship with Brexit

In the current context, the EORI has become a an essential element for operating normally in international trade When European Union customs are involved, companies that regularly import or export need their data to be correctly registered to avoid surprises.

Its importance has become especially evident after the Brexit and the United Kingdom's exit from the European single marketSince 1 January 2021, any customs clearance operation between the EU and the UK requires that the operator dispatching or receiving the goods be identified by a valid EORI number.

This means that both EU companies that trade with the UKCompanies like UK businesses exporting to the EU need an EORI recognized by the customs authority they work with. Otherwise, shipments cannot be cleared, causing delays, unforeseen storage, and potential surcharges.

On a more general level, EORI contributes to Import and export operations are carried out smoothly and in accordance with customs regulationsIt helps minimize errors in declarations, reduces the risk of penalties for formal non-compliance, and provides legal certainty to the operator.

At the same time, this unique identification system It strengthens the traceability of transactions and protection against illicit activities.This is increasingly relevant in a global environment where control over supply chains is of enormous importance.

EORI number composition: how it is formed and examples

In most EU countries, the EORI number is constructed quite intuitively: it is usually made up of the two-letter ISO code of the country (for example, ES for Spain, PT for Portugal, etc.) followed by the digits of the NIF or tax number of the operator.

In the case of Spain, a typical company's EORI code consists of the letters ES followed by your NIFFor example, a public limited company with VAT number A12345678 will have an EORI number in the format ESA12345678. This number will be valid in all customs offices of the Union once it is correctly registered.

In Portugal, economic operators established in the country They do not need to request the EORI explicitly.This is because it is automatically generated from the Tax Identification Number (NIF). In other words, the administration itself links the EORI code to the NIF and incorporates it into its databases when it is registered for customs purposes.

Although the overall structure is fairly homogeneous, it is important to remember that Each Member State manages the initial registration and linking with its own internal records.Therefore, it is always advisable to check the website of the relevant customs or tax agency to find out the exact composition in each country.

In any case, once assigned, The EORI is unique and is maintained for all future transactions, without duplication or changes, unless the administration itself must modify it for very specific legal reasons.

When is EORI mandatory and what exceptions exist

The EORI is mandatory for all companies and individuals carrying out import or export operations in the EU when they act as economic operators. This includes both commercial companies and self-employed individuals who carry out these activities in the course of their business.

The obligation extends to any customs procedure related to international trade: submission of import or export declarations, application for special customs regimes, issuance of certain transport documents, requests for authorizations, etc.

In many cases, companies already have an EORI without knowing it, because The administration assigns it automatically when carrying out the first customs operation or when registering in certain tax registers (such as intra-community VAT). Even so, it is essential to verify its existence and validity before starting operations.

There are, however, certain exceptions designed for private individuals who are not professionally engaged in commerceFor example, in Spain the Tax Agency allows an individual to carry out up to five customs operations per year without needing an EORI number, provided that they are retail shipments or not linked to a continuous economic activity.

This is also the case of operators not established in the EUIn principle, they are not required to have an EORI if they are not legally established in EU territory; however, as soon as they carry out a transaction that requires clearance in the Union, the usual practice is that they are required to have an EORI number issued by the country where that first transaction takes place or where they have tax representation.

Companies and individuals outside the EU: tax representation and linkage with VAT number

When a company has its headquarters outside the European Union but has tax representation in a Member StateHowever, things change. In these cases, you must have an EORI number and ensure that it is correctly linked to the tax identification number you obtained in that country (for example, a Spanish NIF or a Portuguese NIF for VAT purposes).

This also applies to operators from third countries who, without having a permanent establishment, They carry out customs operations with some frequency in EU territoryIn order to operate normally, they need their EORI to be associated with the local VAT number that appears on their invoices and declarations.

In Spain, for example, if a foreign company has obtained a Spanish VAT number or has a tax representative, will continue to use the EORI issued in its country of originbut you will need to apply for the link between that EORI and the NIF assigned in SpainThis procedure is carried out at customs and is essential for shipments to be processed without incident.

In the case of foreign persons residing in Spain who wish to carry out any customs clearance of goods, having only an EORI is not enough either: It is necessary to link that EORI with the Spanish NIF or NIE so that customs can properly identify the operator in its databases.

Without that formal link, They will not be able to start their import or export operations correctlyeven if they have a valid EORI issued in another EU country or in their country of origin, if an equivalent agreement or system exists.

Documentation and data required to apply for the EORI

Registering for an EORI is usually quite simple, but it does require providing some basic information so that customs can... correctly identify the economic operatorThe following is usually requested:

• Full name and surname if it is a private individual, or full company name if it is a company.
• Date of birth in the case of natural persons, or date of incorporation for companies.
• Tax domicile registered in the country where it is requested the EORI, which in Spain will be the one registered with the Tax Agency.
• Type of legal entity of the applicantThat is, whether it is a natural person, a legal person, an association or another form of recognized entity.

In addition to this data, the customs authority may request additional information, such as the Tax ID number, VAT number, business registration or other supporting documents, especially in the case of new companies or operators established outside the Union.

The aim of this entire process is that The administration should have a reliable record for each operatorso that any subsequent customs operation is perfectly associated with that same EORI number without room for confusion.

How to obtain an EORI number in Spain and other member states

The specific procedure for obtaining the EORI It depends on the EU country. where the operator is established or where it will carry out its first import or export operation. However, the general philosophy is very similar in all Member States.

In Spain, the State Tax Administration Agency (AEAT) has registered by default to a very high percentage of SMEs in the EORI database, assigning the number that matches its VAT number. Furthermore, when a public limited company (SA) or private limited company (SL) makes its first shipment, the system usually generates the EORI automatically.

Nevertheless, it is always advisable Check on the AEAT Customs website If the number already exists and is active. If it is not, it can be easily requested online, usually through the Electronic Office using a digital certificate, electronic ID card (DNIe) or Cl@ve system.

In general, the procedure in Spain goes through:

1. Access the Tax Agency portal and enter the Customs section.
2. Select the procedure “Registers and censuses: application for registration of the registration number and identification of economic operators (EORI)”
3. Choose the option “Registration for EORI Spanish” for operators established in Spain.
4. Fill in the required information and identify yourself using digital certificate, DNIe or Cl@ve.

Once the application is completed, The discharge is usually resolved within a very short timeIn many cases the number can be used almost immediately; in others, the administration indicates a maximum indicative period, which is usually around 48 hours for it to be operational in all systems.

In the rest of the EU countries the approach is similar: The company requests the EORI from the national customs authority, often through online platforms, providing tax identification number, registration details and a minimal description of their foreign trade activity.

EORI activation, validation and usage deadlines

Once registration has been requested, the EORI number must not only be generated, but be properly activated in the databases so that it can be used in electronic systems throughout the European Union.

In Spain and many other Member States, a approximate timeframe of between 24 and 48 hours From the moment the registration process is completed, it will be fully operational. However, activation is usually almost immediate, and the operator can begin dispatching orders very quickly.

To make sure everything is in order, it's a good idea to perform a verification of the validity of the EORI number before starting a major transaction. This check can be done through the European Commission's public database (Taxation and Customs Union) by entering the EORI code in the query form.

The system will indicate if the number It is valid, active, and correctly linked to the operator.This verification is very useful not only for checking your own EORI, but also for checking those of suppliers, customers or business partners within the EU before closing deals.

Without this prior check, there is a risk that when submitting a customs declaration, the system will return errors. inconsistencies in the operator's record, causing delays and potential additional costs.

Differences between EORI, NIF, VAT and ROI

It is very common for concepts to be mixed up and for there to be some confusion between EORI, NIF, VAT (VAT number) and ROI/VIESAlthough all are identifiers used in the fiscal and commercial field, each has a different purpose.

El EORI focuses exclusively on customs identificationIt is the number used to link an operator to all of its import, export and other customs procedures in the EU.

El NIF (Tax Identification Number) It serves to identify individuals and legal entities within a country for national tax purposes. In Spain, for example, it is the number declared for Personal Income Tax (IRPF), Corporate Income Tax, or VAT.

El VAT or VAT number (whether national or intra-community) refers to the Value Added Tax system that taxes transactions of goods and services. It is an identifier intended for to control VAT taxation in domestic and intra-community transactions, not for the customs management of imports and exports with third countries.

In turn, the ROI (Register of Intra-Community Operators), also known as VIESThe VAT Information Exchange System (VIES) is the specific register where companies that carry out intra-Community transactions of goods and services are registered. Being registered in the VIES means that your VAT number can be verified in the VIES database, which is essential for issuing VAT-free invoices between EU countries when the requirements are met.

In summary, its function: EORI is the key to accessing customsThe NIF identifies you for internal tax purposes, VAT manages VAT, and ROI/VIES registers those who trade within the EU without customs borders. These systems complement each other, but they do not replace one another.

Relationship between EORI and Authorized Economic Operator (AEO)

Although they are sometimes mentioned together, EORI and OAS are not the sameAll economic operators carrying out customs operations in the EU must have an EORI number, but only a portion of them decide to apply for Authorised Economic Operator status.

The AEO is a certification that recognizes certain operators as trusted customs partners in terms of security, solvency, and regulatory compliance. Achieving it involves passing a more in-depth evaluation process than simply registering with EORI.

Those who obtain this status usually enjoy Advantages in customs operations throughout the European Union: fewer physical and documentary controls, priority in the controls that are carried out, access to specific simplifications, mutual recognition with other countries, etc.

While EORI is mandatory for anyone acting as an economic operator, The OAS is entirely voluntary.However, for companies with a high volume of foreign trade or complex logistics chains, it is often a very useful tool for gaining competitiveness.

In any case, the foundation upon which everything is built is always the prior registration in the EORI systemwithout that number, customs cannot even begin to assess the application for Authorised Economic Operator status.

Consequences of operating without an EORI and advantages of having one in order

Attempting to carry out import or export operations in the European Union without having a Valid and active EORI It's a recipe for trouble at customs. The most immediate consequence is the inability to clear the goods.

The shipment may be held at the port, airport, or border until the situation is resolved, which implies storage costs, delivery delays and potential penalties contractual agreements with clients or suppliers.

At a formal level, the lack of an EORI or the use of an incorrect number can be considered a customs violationThis can lead to economic sanctions depending on each country's regulations. Furthermore, it creates a negative image with the authorities and complicates any subsequent attempts to access simplifications such as those linked to the OAS statute.

Conversely, having a properly registered and verified EORI allows fully integrate into the electronic customs systemsThis streamlines declarations and reduces the risk of errors. This translates into fewer delays, less administrative burden, and a smoother supply chain.

In short, for any company that takes its foreign trade activity seriously, Having the EORI in order is a basic requirement, at the same level as having the appropriate transport documentation or a good customs agent to advise you on a daily basis.

All this framework surrounding the EORI number —its definition, who needs it, how to apply for it, the differences with VAT number, VAT and ROI, and its role after Brexit and within the framework of the Union Customs Code— forms a central piece of international trade in the European Union: understand it and manage it well It is the best way to ensure that customs operations do not become an obstacle, but rather a routine and predictable process within the logistics and tax strategy of any economic operator.