Publication date: February 17, 2025
EORI – basic information
EORI, or Economic Operators Registration and Identification, is a system for identifying economic operators used in the European Union to streamline and standardize customs procedures and ensure effective control of operations related to international trade. The introduction of the EORI number results from EU regulations governing the functioning of trade in goods with third countries and is a key element of EU customs policy.
The legal basis for the EORI system is Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, which establishes the Union Customs Code (UCC), OJ EU.L.2013.269.1. This document introduces rules on customs procedures, including the obligation to use an EORI number by economic operators operating in the territory of the European Union. Article 9 of the UCC specifies that each economic operator or other entity participating in customs operations in the territory of the EU is assigned a unique EORI identification number, which is used to clearly identify entities in contacts with the customs administration.
Additional details regarding the functioning of the EORI system are specified in Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015, OJ EU.L.2015.343.558, which is an implementing act to the UCC. This regulation specifies the method of assigning the EORI number, its structure and the obligations of economic operators in terms of its use. According to the provisions of this act, the EORI number consists of the code of the Member State in which the entity is registered and a unique identifier assigned by the competent customs authorities of the country in question.
Another important legal document regulating issues related to the EORI number is Commission Delegated Regulation (EU) 2015/2446, OJ EU.L.2015.343.1, which supplements the Union Customs Code with detailed provisions concerning, among others, the conditions for obtaining an EORI number and the procedures for its use in customs operations. This regulation specifies, among others, that the obligation to obtain an EORI number rests with economic operators established in the European Union and with certain entities from outside the EU, if they carry out customs operations in the territory of the Community. This number is used in all customs documents and in electronic declaration systems used in the EU.
In Poland, the EORI number is also regulated at the national level, in accordance with the provisions of the Act of 19 March 2004 – Customs Law, Journal of Laws 2024.1373.
This Act specifies national procedures for registration in the EORI system and the competence of customs authorities to assign and manage identification numbers.
The EORI number is important in the context of VAT regulations in international trade, which is reflected in Council Directive 2006/112/EC of 11 December 2006 on the common system of value added tax (OJ EU.L.2006.347.1). This directive regulates the method of taxation of international transactions and imposes on Member States the obligation to monitor entities conducting intra-Community transactions. The EORI number, as an element of identification of entrepreneurs, makes it easier for tax and customs authorities to track the flow of goods and control the compliance of operations with the applicable VAT regulations.
Entities required to have EORI number
Entities required to have an EORI number are primarily entrepreneurs and other economic entities conducting activities requiring contact with customs authorities in the European Union. This obligation results directly from Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, OJ EU.L.2013.269.1. The EORI number is a unique identifier used throughout the European Union for customs purposes and is assigned to economic operators and – in certain cases – natural persons participating in customs operations.
Registration in the EORI system is mandatory for all companies and individuals conducting business activities that carry out operations related to the trade in goods subject to customs procedures. This applies in particular to entrepreneurs involved in import, export, transit, and those using economic procedures such as customs warehousing or inward and outward processing. The EORI number is necessary for submitting customs declarations, summary declarations and other documents required by EU customs regulations.
The obligation to have an EORI number does not only apply to entities established in the European Union. This requirement also covers non-EU companies that conduct business activities related to customs operations within the Union. Companies from third countries that are not established in any Member State, but perform customs clearance in EU ports or participate in transit procedures, for example, must obtain an EORI number in the first Member State in which they intend to carry out a customs operation. This is a key element that helps customs administrations monitor the flow of goods and identify entities involved in international trade.
In addition to economic entities, an EORI number may also be required from other organizations and individuals. Examples include non-governmental organizations or scientific institutions importing goods from third countries or exporting products outside the customs territory of the European Union. In special cases, individuals who do not conduct business activity may also be required to obtain an EORI number if their activities involve customs operations on a larger scale.
The conditions for obtaining an EORI number
The conditions for obtaining an EORI number are specified in Commission Delegated Regulation (EU) 2015/2446, OJ EU.L.2015.343.1, which is an implementing act to the Union Customs Code. The registration procedure requires the economic operator to submit an appropriate application to the customs authority competent for the country in which it operates. In the case of companies established in the European Union, registration takes place in the Member State in which the company is registered for tax purposes. On the other hand, companies from outside the EU submit an application in the first EU country in which they intend to perform customs activities.
The application for EORI number must contain basic identification information of the entity, such as the full name, registered office address, tax identification number and data on the economic activity related to customs procedures. In some cases, customs authorities may require additional information or documents confirming the legal status of the applicant. After verifying the application, the competent customs authority assigns a unique EORI number, which is used throughout the European Union and allows for efficient identification of the entity in customs administration systems.
The relationship between EORI and tax liability
The EORI system is a key element in identifying economic operators participating in international trade in goods within the European Union. Its operation results directly from the provisions of Commission Implementing Regulation (EU) 2015/2447, OJ EU.L.2015.343.558, which specifies the obligation to register entities performing customs activities. According to this regulation, each economic operator required to participate in customs procedures must have an EORI number, which allows for its identification in EU administrative systems. This registration is necessary both for statistical purposes and to ensure the correct application of customs and tax regulations.
The connection between the EORI number and tax liability results primarily from the role of tax authorities in supervising entities conducting international transactions. The Tax Ordinance, Journal of Laws 2025.111, indicates the obligation of the tax administration to monitor economic entities in the context of tax liabilities. The EORI number, as a unique identifier used in the exchange of information between Member States, allows tax authorities to more effectively control compliance with tax regulations by entrepreneurs. In particular, it allows for verification of the consistency of reported customs transactions with the data shown in tax settlements, especially in relation to VAT and customs duties.
The obligation to have EORI number is therefore of great importance for the proper functioning of the tax system, as it enables the identification of entities conducting business in the field of international trade and allows for the control of the correctness of tax settlements. Thanks to this, tax authorities can effectively counteract irregularities, such as tax avoidance or abuse in the field of the goods and services tax. In addition, the EORI number facilitates cooperation between tax administrations of the European Union Member States, which contributes to better enforcement of tax and customs regulations at the international level.
EORI case law
The judgment of the Provincial Administrative Court in Poznań, file reference III SA/Po 215/20, LEX No. 3145927, concerns the interpretation of the provisions related to the assignment and use of the EORI number, which is necessary for entities conducting business in the area of goods trade with countries outside the European Union.
In the case in question, the entrepreneur filed a complaint against the decision of the customs authority, which refused to issue an EORI number. The customs authority argued that the complainant did not meet the formal requirements specified in the customs law, in particular those related to conducting business activities related to international trade.
The Court, while analysing the case, drew attention to the provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code and the delegated and implementing acts thereto. According to these regulations, the EORI number is assigned to economic operators and other persons who, as part of their business, perform activities subject to customs regulations.
The Regional Administrative Court in Poznań emphasized that the purpose of the EORI system is to simplify and streamline customs procedures by unequivocally identifying entities participating in trade in goods with third countries. The court also noted that refusing to assign an EORI number may significantly hinder the business activity of an entrepreneur, especially if he plans to start or continue business in the field of import or export of goods.
As a result of the analysis of the evidence and arguments presented, the court found that the customs authority had incorrectly interpreted the applicable regulations by refusing to grant the complainant an EORI number. The Regional Administrative Court in Poznań found that the complainant met the formal and material requirements to obtain an EORI number, and the refusal to grant it was unjustified.
As a consequence, the court annulled the decision of the customs authority and ordered it to reconsider the economic operator’s application for an EORI number, taking into account the indications contained in the justification of the judgment.
Consequences of not having EORI number
The lack of EORI number is a significant obstacle to conducting business related to international trade within the European Union. This number plays a key role in identifying economic entities and individuals carrying out customs operations and is required for both import and export customs clearance. Failure to register in the EORI system can lead to serious legal, administrative and financial consequences, which in extreme cases can completely prevent conducting business involving the exchange of goods with countries outside the EU.
One of the key consequences of the lack of EORI number are financial penalties that may be imposed on economic operators who violate the registration obligation. Commission Delegated Regulation (EU) 2015/2446, OJ EU.L.2015.343.1, specifies the principles of operation of the EORI system, as well as the obligations of economic operators in its application. European Union Member States have the right to impose sanctions on entrepreneurs who do not comply with the registration obligation, which in practice means the possibility of imposing fines and other administrative consequences. The amount of these penalties depends on the regulations in force in individual EU countries, but can reach up to several thousand euros, especially if the lack of an EORI number leads to serious delays in customs clearance or violations of the provisions on trade in goods.
Another significant consequence of the lack of EORI number is the difficulties associated with customs clearance. Commission Implementing Regulation (EU) 2015/2447, OJ EU.L.2015.343.558, precisely defines customs clearance procedures, including the obligation to identify entities participating in customs operations. The lack of EORI number means that the customs authority may refuse to carry out clearance, which in practice leads to the detention of shipments at the border and significant delays in their transport. Such situations generate additional costs for entrepreneurs, both in the form of fees for storing goods in customs warehouses and contractual penalties resulting from delays in deliveries. In the case of products with a short shelf life or goods requiring special storage conditions, the consequences may be even more serious, leading to their complete destruction and financial loss for the entrepreneur.
In addition, the lack of EORI number may result in problems in submitting customs declarations and in electronic communication with customs authorities. Modern customs systems in the European Union are based on electronic databases, in which tEORI number acts as an identifier for economic operators. Its lack prevents effective submission of the required customs documentation, which leads to the need to engage customs intermediaries. This in turn generates additional costs and delays in the implementation of commercial transactions. Moreover, the lack of EORI number may result in the inability to obtain the required permits and customs certificates, such as the status of an authorized economic operator (AEO) or the use of simplified customs procedures.
Trading partners may avoid doing business with companies that do not have an EORI number, fearing customs clearance issues, additional administrative costs, and potential delivery delays. This may result in limited opportunities to expand into foreign markets and a loss of competitiveness among other businesses.
In extreme cases, the long-term absence of an EORI number can lead to operational sanctions, such as temporary suspension of export or import activities. If a company regularly participates in international transactions but does not meet the requirement to register in the EORI system, customs authorities may decide to block shipments or even temporarily prohibit export and import activities until the formalities are settled. Such consequences can have a disastrous impact on the functioning of a company, especially if its business model is based on the exchange of goods with countries outside the EU.