In brief
The EORI number is an EU-wide identification number that companies must state in all customs declarations and customs-related procedures.
Contents
What is EORI number?
EORI stands for Economic Operators' Registration and Identification. Since 2009, economic operators in the European Union have needed this number to communicate with customs authorities, for example for import and export declarations, transit procedures or applications for authorisations. The number is assigned once by a member state and is then valid throughout the EU.
It begins with the country code of the issuing state, followed by a national identifier. In Germany, the EORI number is applied for from the German customs administration; the competent authority is the Directorate General of Customs (Generalzolldirektion). Companies based outside the EU receive an EORI number in the member state in which they first carry out customs activities.
Since the United Kingdom left the EU, companies trading with Great Britain also need a British EORI number. If the number is missing or stated incorrectly, customs clearance cannot be completed.
In practice: maintenance and procurement
Even companies that only occasionally source spare parts from outside the EU need an EORI number. It should be stored in purchase order and master data so that suppliers and customs brokers can use it without having to ask.
Synonyms and abbreviations: EORI · Economic Operators' Registration and Identification number · EORI code · customs number (colloquial)
Frequently asked questions
Is the EORI number the same as the VAT identification number?
No. The VAT identification number is used for VAT purposes in the single market, the EORI number for identification with the customs authorities. They are issued by different bodies and have different formats, even if they may begin with the same country code. The EORI number must be stated in customs declarations; the VAT identification number does not replace it there.
Does every company need an EORI number?
Only companies that deal with customs themselves, for example as importer, exporter or declarant. Anyone who buys and sells exclusively within the EU generally does not need one. Whether your own company appears in customs terms in an import also depends on the agreed delivery terms. This can be clarified bindingly with the customs authorities.
How do you check whether an EORI number is valid?
The European Commission offers a public online search that can be used to check the validity of an EORI number. Depending on the holder's consent, the name and address are also displayed. The check is helpful when setting up master data for new business partners or when a customs declaration has been rejected because of an incorrect number.