In today's globalised business world, international trade has become the norm for many enterprises. However, with the opportunities that expansion into foreign markets provides, there are also certain formal requirements that arise. One of the key elements in international trade is the EORI number - a unique identifier necessary for customs transactions. In this article, we will explain what exactly the EORI number is, when it is required, and how to check if a given entrepreneur has such a number.

What is the EORI number?

EORI (Economic Operators' Registration and Identification) is a unique identifier assigned to entrepreneurs by the customs authorities of the European Union. It is used to identify entities participating in customs operations within the EU. The EORI number consists of a two-letter country code in which it was issued, followed by a sequence of digits or letters characteristic of the member state.

In the case of Poland, the EORI number has the structure: PL + VAT number (e.g., PL1234567890).

When is the EORI number required?

The EORI number is required in the following situations:

1. Import of goods from outside the EU - any entity importing goods from third countries (outside the EU) must have an EORI number.

2. Export of goods outside the EU - entrepreneurs exporting goods beyond the borders of the European Union must also have an EORI number.

3. Transit - when goods are being transported through EU territory in a transit procedure.

4. Submitting customs declarations - the EORI number is necessary when submitting any customs declarations.

5. Acting as a customs representative - customs agencies and customs representatives must also have an EORI number.

Importantly, the EORI number is valid throughout the entire European Union. This means that an entrepreneur who has received an EORI number in one of the member states does not need to apply for a new number if they conduct business in another EU country.

How to obtain an EORI number?

In Poland, the application for an EORI number should be submitted to the Head of the National Revenue Administration. This can be done in two ways:

1. Electronically - via the Electronic Services Platform for Customs and Tax Services (PUESC) at puesc.gov.pl. This is the quickest and recommended method.

2. On paper - by filling out the appropriate form and submitting it at any customs and tax office.

The application for an EORI number is free of charge, and the number is usually assigned within 1-3 working days when the application is submitted electronically.

How to check if an entrepreneur has an EORI number?

Verifying whether a given entity has a valid EORI number is very simple. The European Commission provides a special online search tool - the EORI system. It can be found at: ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp

To verify the EORI number, one must:

1. Go to the search tool page,

2. Enter the EORI number of the entity you wish to check,

3. Click the "Verification" button.

The system will immediately inform whether the entered number is valid and will display basic data about the entity (if the entity has consented to their publication).

Absence of an EORI number - what are the consequences?

Conducting activities related to international trade without an EORI number can result in serious consequences:

1. Inability to submit a customs declaration,

2. Seizure of goods at the border,

3. Delays in deliveries,

4. Additional costs related to storing goods,

5. Potential administrative penalties.

Summary

The EORI number is an essential element of identification in international trade for any entrepreneur conducting the import or export of goods. Obtaining it is a straightforward and free process, and the benefits of having an EORI number are invaluable - it enables the efficient handling of customs formalities and eliminates potential problems at borders.

As a professional customs agency, we provide support in obtaining an EORI number and comprehensive handling of all customs procedures. Contact us to learn more about how we can assist your business in international trade.