EORI Registration by EU Country: EU and Great Britain Guide helps you identify where to apply before an import, export or transit movement. An EU-established business normally applies in its Member State of establishment; a non-EU business generally applies in the country of its first EU customs operation or first customs-decision application. Great Britain operates a separate HMRC EORI system.
Key takeaways
- An EORI number identifies an economic operator to EU customs authorities; it does not replace a VAT number.
- An EU-established business normally applies for EORI registration in its Member State of establishment, even where goods enter the EU through another country.
- A non-EU business should establish the competent country before its first customs formality, because the first customs operation can determine where it must register.
- An EU EORI does not automatically apply in Great Britain, where HMRC operates a separate EORI arrangement.
Who needs an EORI number, and which country should issue it?
You need an EORI number when you act as an economic operator in customs formalities covered by EU customs legislation. It is used for import, export and transit declarations, as well as certain applications made to customs authorities.
The framework comes from the Union Customs Code, Regulation (EU) No 952/2013, supplemented by Implementing Regulation (EU) 2015/2447. The European Commission also explains the purpose of EORI on its official Economic Operators Registration and Identification page.
Businesses established in the European Union
If your business is established in the EU, the practical rule is to apply to the customs authority in your Member State of establishment. The country where the goods physically arrive does not necessarily change that position.
Example: a French company buys accessories from China and sends them directly to an Amazon FBA warehouse in Germany. As it is established in France, it would normally apply through French customs. It must then deal separately with customs clearance in Germany, import VAT and any local VAT obligations.
If your business is established in France, review the EORI registration guidance for France before gathering the documents requested by the authority.
Businesses established outside the European Union
For a business not established in the EU, the competent country generally depends on the first customs operation carried out in the Union, or the first application for a customs decision. Make that assessment before dispatch, not when goods have already reached a port or airport.
Imagine a US manufacturer importing products from Shenzhen into the Netherlands, then holding stock in Germany for sale through several marketplaces. Its first EU customs flow is in the Netherlands. It should confirm with the competent authority whether the Netherlands is the correct EORI-registration country for its arrangement, taking account of who acts as declarant.
A common mistake is choosing the country where customers are based or where the marketplace operates. The sales country alone is not the EORI criterion. To organise your origin, storage and destination countries before the first shipment, use Country Compliance.
EU Seller Kit — If you are unsure which country applies or which obligations sit alongside EORI, start with the EU Market Entry Compliance Assessment. It structures the checks for your trade flows, VAT and product compliance before dispatch.
What does an EORI number do, and what does it not cover?
An EORI is a customs identifier. It allows customs authorities and systems to recognise the economic operator in relevant declarations and procedures. It is not a general permission to sell in the EU, a tax registration or proof that a product complies with EU rules.
EORI, VAT, OSS and IOSS: do not confuse them
The same seller may need several identifiers or schemes because each serves a different purpose.
| Item | Main purpose | Does it replace EORI? |
|---|---|---|
| EORI | Identification in customs formalities | No |
| VAT number | Tax identification and VAT returns | No |
| OSS / IOSS | VAT reporting simplification for certain sales | No |
| HS / TARIC code | Goods classification and tariff measures | No |
OSS and IOSS are VAT schemes; they do not automatically remove customs formalities. The European Commission explains both schemes on its VAT One Stop Shop portal, while Your Europe’s VAT guidance outlines general VAT rules for businesses.
In practice, if you import stock into the EU before selling it, review at least four points: the EORI, the importer of record, customs value and import VAT. The EU VAT calculator helps you compare common domestic, intra-EU and import VAT scenarios, but it does not replace confirmation of your tax position.
An EORI number does not make a product compliant
A valid EORI does not resolve product-safety, labelling or CE-marking obligations. A toy, radio device or consumer product may clear customs and still trigger an information request from a marketplace or market-surveillance authority.
For example, a connected device may fall within Directive 2014/53/EU on radio equipment. Its manufacturer must meet the applicable product requirements independently of the importer’s EORI. For CE-marked products, consult the practical CE marking guide before placing the product on the market.
When should you prepare EORI registration in your logistics flow?
Prepare your EORI before your customs representative submits the first declaration. Waiting until goods arrive can create an operational hold: the declarant may lack the required identifier, declaration data may be incomplete, or the named importer may not match the commercial arrangement.
Before ordering and before dispatch
Build EORI into your Incoterm choice, freight-forwarder agreement and commercial-invoice preparation. You need to know who will be the importer, who will lodge the declaration and in which Member State goods will be presented to customs.
If you ship from Shenzhen to an Amazon FBA warehouse in Germany, ask the freight forwarder who will appear as importer on the declaration, which EORI will be used and how import VAT will be handled. A DDP Incoterm does not remove the need to identify roles correctly; it can instead conceal an unclear allocation of responsibility.
The tariff code also matters because it affects duty, applicable measures and supporting documents. The HS classification assistant produces candidate subheadings for confirmation in the Combined Nomenclature or official TARIC. You can then check tariff measures through the European Commission’s TARIC consultation.
After the number is issued
EORI issuance does not complete your preparation. Retain the confirmation, give the exact number to your customs representative and check that it is correctly reproduced in documents and declarations. You can check the public availability of a number through the Commission’s official EORI validation tool, subject to the applicable publication settings.
A number shown as invalid may result from a formatting error, non-public data or an administrative issue. Do not replace a check with an assumption: see the guide on checking an EORI number in the EU and United Kingdom.
How do you apply for EORI registration by EU country, step by step?
Apply to the competent customs authority using its national procedure. EU Seller Kit can prepare your file, but the customs authority issues the number; EORI file preparation is a one-off service unless included in a SaaS-plan quota.
Step 1: map the real trade flow
Identify your company’s country of establishment, the goods’ origin country, the first EU entry point, storage location and sales countries. Separate the seller, manufacturer, importer and customs declarant. Different entities can hold these roles.
If you are weighing up several structures, especially where stock is held in more than one country, use the EU stock import guide for ecommerce sellers to put the steps in the right order.
Step 2: identify the competent authority
An EU-established company normally contacts customs in its Member State of establishment. A non-EU company must confirm the country of its first customs operation or first customs-decision application. Submission channels, forms and evidence differ by country.
For France, refer to French Customs. In Spain, the competent authority is the Agencia Tributaria. Where your conclusion depends on a particular trading arrangement, ask the relevant authority or a qualified professional to confirm it before dispatch.
Step 3: gather information and evidence
Prepare your business identification details and the details of the person authorised to act. Depending on the country and legal form, the authority may request additional documents. Always check the current list published by the competent authority.
Step 4: submit, retain and communicate the number
Submit the file through the authority’s required channel. Once the number is issued, provide it to your freight forwarder or customs representative and retain the decision or confirmation in your compliance records. Do not alter the number’s format on an invoice or declaration.
For support preparing the data and evidence for your application, use EORI file preparation. It does not guarantee issuance: only the customs authority can issue the number.
Checklist before your first customs declaration
- I have identified the entity that will be the importer and the entity that will submit the customs declaration.
- I have identified my company’s country of establishment and the first country of the EU customs operation.
- I have checked the application channel and required evidence with the competent authority.
- I have prepared company details, authorised signatory details and requested identification documents.
- I have confirmed the HS or TARIC code for each product and the applicable measures.
- I have given the issued EORI to my customs representative without changing its format.
- I have assessed EORI separately from VAT, product, packaging and marketplace obligations.
What documents, effort and mistakes should you expect?
An EORI application is administrative, but it depends on consistent information. The main work is aligning your legal identity, customs roles and actual logistics flow. Exact documents vary by country, so do not copy a list intended for another Member State.
Information you will usually need to prepare
You will normally need to provide the company’s legal name, establishment address, legal form, national registration or tax number where one exists, and the identity of the person authorised to submit or sign. A non-EU business will often need to evidence its legal existence and explain the context of its customs activity in the Union.
The commercial invoice, packing list, product data and transport documents are not always part of the EORI application itself. They remain necessary for customs clearance. To reduce inconsistencies between your supplier, invoice and declaration, consult the complete EU import customs documents checklist.
The effort involved depends on your organisation, the country, whether you use an intermediary and the services selected. See EU Seller Kit pricing and plans for the applicable options, without confusing file preparation with the authority’s decision.
Common mistakes and their practical consequences
A common mistake is using a freight forwarder’s EORI as though it were your company’s number. A forwarder may act as representative, but its identifier does not automatically mean your business is correctly identified as the operator in the declaration.
Another confusion is treating an intra-EU VAT number as an EORI. The numbers can sometimes look similar, but they serve different systems. Check a VAT number in VIES and an EORI in the official EORI tool; do not infer the validity of one from the other.
Finally, do not assume one EORI covers Great Britain. The United Kingdom has its own system, explained by GOV.UK’s EORI guidance. If you ship to or through Great Britain, review EORI registration in the United Kingdom and the guide to when you need both an EU and GB EORI.
Tools and services to take action
- EU Market Entry Compliance Assessment: Use it before your first shipment to identify EORI, VAT, GPSR, CE, packaging and product-data checks relevant to your trade flow.
- EORI file preparation: Use this one-off service when you need to prepare an EORI application file; the customs authority remains responsible for issuing the number.
- Customs cost simulator: Use it to structure known import costs and calculate duty where a valid tariff rate is available.
- HS classification assistant: Use it before customs clearance to identify candidate subheadings, then confirm them in the Combined Nomenclature or TARIC.
- TradeFlow AI: Use it to prepare or check commercial-invoice information and import documents, subject to its stated limitations and available sources.
Official sources
- Regulation (EU) No 952/2013 — Union Customs Code — the general framework for customs formalities and operations in the European Union.
- Implementing Regulation (EU) 2015/2447 — implementing provisions, including EORI rules.
- European Commission — Economic Operators Registration and Identification (EORI) — the purpose of the EORI identifier for economic operators.
- European Commission — EORI number validation — public EORI-number checking where data is available.
- European Commission — TARIC consultation — duty, tariff measures and requirements linked to customs classification.
- European Commission — VAT One Stop Shop (OSS / IOSS) — one-stop-shop schemes for certain VAT transactions.
- GOV.UK — Get an EORI number — EORI application rules for Great Britain.
This content provides general information and is not legal advice.