Is an EORI number mandatory for every business?

No. An EORI number is mandatory only for businesses that import or export goods to or from countries outside the European Union, file customs declarations, apply for customs authorisations (e.g. AEO), or submit INTRASTAT declarations. Companies trading exclusively within the EU single market do not need an EORI number.

How much does it cost to obtain an EORI number?

Obtaining an EORI number is completely free of charge in all EU member states. There are no administrative fees, registration costs, or recurring charges. The application is submitted electronically through the customs authority of the member state where the business is established.

How long does it take to get an EORI number?

Processing times vary by country. In most EU member states, an EORI number is issued within 1 to 5 working days after submitting a complete application. In Germany (via BZSt/Zoll.de) and France it typically takes 2-3 days. In the UK, HMRC issues EORI numbers within 5 working days. Some countries may take up to 10 working days during peak periods.

Is an EORI number the same as a VAT number?

No, although they may be related. A VAT number is used for tax purposes within the EU, while an EORI number is used for customs operations. In some countries (e.g. Poland), the EORI number incorporates the national tax ID (NIP). In others, they are completely separate identifiers. You need both if you import goods and sell within the EU.

Can an individual (non-business) obtain an EORI number?

Yes. Private individuals who are not registered as businesses may need an EORI number if they file full customs declarations (H1 dataset) themselves or import goods subject to special regulations. Occasional personal imports (fewer than approx. 10 per year) do not require EORI registration (Art. 6 of Delegated Regulation 2015/2446). In practice, postal consignments up to EUR 1,000 are cleared by the postal operator under a simplified procedure - the recipient does not need EORI.

Does an EORI number expire?

No, an EORI number does not have an expiry date. It remains valid indefinitely as long as the economic operator continues its activity. However, it may be deactivated if the business ceases operations, is removed from the national business register, or if the holder requests deactivation.

Do I need separate EORI numbers for the EU and the UK?

Yes. Since Brexit (1 January 2021), the UK is no longer part of the EU customs union. EU EORI numbers (starting with a member state code like DE, FR, PL) are not valid in the UK, and UK EORI numbers (starting with GB) are not valid in the EU. Businesses trading with both the EU and the UK need two separate EORI registrations.

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EORI Number - Complete Guide to Registration and Validation

An EORI (Economic Operators Registration and Identification) number is a unique identifier required for all customs operations in the European Union. Without a valid EORI number, businesses cannot clear goods through customs - whether importing or exporting. This guide explains what EORI is, who needs one, how to register in any EU member state, how to validate a number, and what changed after Brexit for UK trade.

What is an EORI number?

EORI stands for Economic Operators Registration and Identification. It is a registration and identification system for economic operators interacting with customs authorities in the European Union. The legal basis is Article 9 of the Union Customs Code (Regulation (EU) No 952/2013), which requires all economic operators involved in customs activities to be registered and hold a unique EORI number.

The EORI number is used in all customs declarations, applications for customs decisions and authorisations (such as AEO status), INTRASTAT declarations, and any communication with customs authorities across the EU. A single EORI number, issued by the customs authority of one member state, is valid throughout all 27 EU countries.

EORI number format: The number consists of a 2-letter country code followed by up to 15 alphanumeric characters. The exact format varies by country:

Country	Format	Example
Poland	PL + 10-digit NIP	PL1234567890
Germany	DE + up to 15 digits	DE123456789012345
France	FR + SIRET number	FR12345678901234
Netherlands	NL + up to 15 chars	NL123456789
UK (post-Brexit)	GB + 12 digits	GB123456789000

Who needs an EORI number?

Under the Union Customs Code, an EORI number is required for a wide range of economic operators involved in international trade. The following entities must register for EORI:

Importers - businesses bringing goods into the EU from third countries (China, USA, UK, Turkey, etc.)
Exporters - businesses sending goods from the EU to third countries
Customs brokers and representatives - agents acting on behalf of importers or exporters in customs procedures
INTRASTAT declarants - businesses required to submit statistical declarations for intra-EU trade above reporting thresholds
Applicants for customs authorisations - AEO (Authorised Economic Operator) status, bonded warehouses, inward/outward processing, simplified procedures
Carriers and freight forwarders - transport companies presenting goods to customs authorities at EU borders

Exception - private individuals:

Private individuals who are not conducting business activities do not need an EORI number for occasional personal imports (fewer than approx. 10 per year, per Art. 6 of Delegated Regulation 2015/2446). In practice, postal consignments up to EUR 1,000 are cleared by the postal operator under a simplified procedure - no EORI needed. Above EUR 1,000, a full customs declaration (H1) must be filed independently or through a customs agent, which requires PUESC registration and an EORI number.

How to obtain an EORI number - step by step

The EORI registration process is handled by the customs authority of the EU member state where the business is established. The process is free of charge in all EU countries. Below is a general guide applicable across the EU, with specific references to major countries:

Step 1: Identify the competent customs authority

You must register with the customs authority of the EU member state where your business is established. Key portals include:

Poland: PUESC (puesc.gov.pl) ↗
Germany: Zoll.de ↗ - via Bürger- und Geschäftskundenportal
France: Douanes portal (douane.gouv.fr)
Netherlands: Dutch Customs (douane.nl)
UK: HMRC (gov.uk/eori) ↗

Step 2: Prepare the required documents

Gather the necessary documentation: business registration certificate (e.g. Companies House extract, KRS, Handelsregister Auszug), national tax identification number (VAT ID, NIP, Steuernummer), proof of business address, and a power of attorney if the application is submitted by a representative.

Step 3: Complete and submit the application

Access the electronic portal and fill in the EORI registration form with your company details, legal form, registered address, and contact information. Authenticate with the required method (eID, qualified electronic signature, or equivalent) and submit the application. Most countries issue an electronic acknowledgement of receipt.

Step 4: Receive your EORI number

After successful verification - typically 1 to 5 working days depending on the country - you will receive your EORI number by email or through the portal. The number is valid across all 27 EU member states from the moment of issuance. No renewal is needed.

Cost: EORI registration is completely free of charge in all EU member states. There are no administrative fees or recurring costs.

How to validate an EORI number

Verifying the EORI number of your trading partners is an essential compliance step. The European Commission provides a free online validation tool:

Official EU EORI Validation tool:

ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp ↗

Enter the full EORI number (including the country prefix, e.g. DE123456789012345) and the system will return one of three results:

Result	Meaning
Valid	The EORI number is registered and active - the operator can conduct customs operations
Invalid	The EORI number was once registered but has been deactivated (e.g. business ceased operations)
Not found	The number does not exist in the EU EORI database - verify the number with your trading partner

Always validate EORI numbers before conducting trade with a new partner. Using an invalid or non-existent EORI in a customs declaration will result in rejection and potentially significant delays and storage costs.

EU EORI vs UK EORI (post-Brexit)

Since 1 January 2021, the United Kingdom is no longer part of the EU customs union. This has significant implications for EORI numbers. The EU and UK now operate entirely separate EORI systems:

Feature	EU EORI	UK EORI
Prefix	EU country code (DE, FR, PL...)	GB
Validity	All 27 EU member states	United Kingdom only
Issuing authority	National customs authority of an EU state	HMRC (gov.uk)
Mutual recognition	EU and UK EORI numbers are NOT mutually recognised - both are needed for EU-UK trade

Key takeaway: If your business imports goods from outside the EU (e.g. China) and also exports to the UK, you need an EU EORI number for the EU customs procedure and a separate GB EORI number if you are directly involved in UK customs procedures (e.g. acting as importer of record in the UK). If you use a UK customs broker, they will use their own GB EORI, but your EU EORI will still be needed for the EU export declaration.

You can apply for a UK EORI number free of charge through gov.uk/eori ↗. Processing typically takes up to 5 working days. Note that Northern Ireland has special arrangements under the Windsor Framework - businesses there may need an EORI number starting with XI for goods moving under EU rules.

Common EORI mistakes to avoid

Incorrect use of EORI numbers is one of the most common causes of customs clearance delays. Here are the mistakes to watch out for:

1. Using an expired or deactivated EORI number

EORI numbers of businesses that have ceased operations are deactivated in the EU database. Using a deactivated number in a customs declaration results in automatic rejection. Always validate EORI numbers before each new transaction, especially with new trading partners.

2. Incorrect EORI format

Common formatting errors include: omitting the country prefix (e.g. entering “1234567890” instead of “PL1234567890”), adding spaces or hyphens within the number, or using the wrong country code. EORI must be entered as a continuous string: country code + alphanumeric characters with no separators.

3. Missing EORI on a customs declaration

Submitting a customs declaration without an EORI number results in automatic rejection by the customs IT system. Goods remain at the customs warehouse, incurring storage fees, until the declaration is corrected with a valid EORI number.

4. Using another entity's EORI number

Each economic operator must use their own EORI number. Using the EORI of a supplier, freight forwarder, or another company is a violation of customs regulations. The only exception is when a customs broker (representative) acts on your behalf - in that case, both the broker's and the principal's EORI numbers appear on the declaration.

Frequently Asked Questions