An EORI number is essential for companies importing, exporting or carrying out other customs operations in the European Union. Without a valid registration, goods may be delayed at customs, declarations may be rejected and additional logistics costs may arise.
At VAT & Green Tax, we assist European and non-European companies with obtaining an EORI number. In straightforward cases, and provided that the required documentation is complete, we can normally complete the process in less than five working days.
What is an EORI number?
EORI stands for Economic Operators Registration and Identification.
It is a unique identification number assigned by an EU customs authority to businesses and other persons that carry out activities covered by customs legislation.
The EORI number allows customs authorities to identify the same operator consistently across the European Union. It is used in customs declarations and procedures involving imports, exports and transit movements.
Who needs an EORI number?
A business will generally need an EORI number when it carries out customs operations in the European Union.
This may include:
- EU companies exporting goods to non-EU countries.
- EU companies importing goods from outside the European Union.
- Non-EU companies acting as importers in the EU.
- Businesses using customs warehouses or special customs procedures.
- Companies submitting import, export or transit declarations.
- Freight forwarders and customs representatives acting in customs procedures.
The EORI number is mandatory for customs clearance involving imports, exports and transit within the customs territory of the Union.
Does a non-EU company need an EORI number?
A company established outside the European Union may need an EORI number when it performs customs activities in the EU.
For example, a business established in the United States, the United Kingdom, China, Canada or another third country may require an EORI number to:
- Import goods into the European Union.
- Lodge customs declarations.
- Use a customs warehouse.
- Apply for certain customs authorisations.
- Operate through a logistics centre in the EU.
- Act as an importer where legally permitted.
- Carry out transit or re-export operations.
A non-EU company should not obtain different EORI numbers in several EU countries. The registration is unique and is recognised throughout the customs territory of the European Union.
Structure of an EORI number.
An EORI number normally consists of the country code of the Member State that issued it, followed by a unique national identifier.
An EORI number issued by the Spanish customs authorities usually begins with the prefix ES.
Once the registration is active, the number can be used in customs procedures throughout the European Union. A separate EORI registration is not normally required in every country where the company imports or exports goods.
How to obtain an EORI number.
An EORI application must be submitted to the customs authority of the appropriate EU Member State.
For an EU-established company, the competent Member State will generally be the country where the company is established.
For a company established outside the European Union, the entity can choose the Member State of identification. Normally, it would be necessary to ask for a Tax number or VAT number.
The exact application process and documentation depend on the issuing country and the circumstances of the business.
Before submitting a new application, it is important to check whether the company already has an EORI number. Duplicate registrations can create problems and delays in customs procedures.
Spanish EORI number.
A Spanish EORI number is issued by the Spanish Tax Agency, known as the Agencia Estatal de Administración Tributaria or AEAT.
The Spanish Tax Agency provides specific procedures for:
- Registering a Spanish EORI number.
- Modifying the details connected with an existing EORI.
- Applying for a Spanish EORI with a Spanish tax identification number assigned to a foreign company.
- Linking a Spanish tax number to an EORI issued by another Member State.
Foreign companies may first need to obtain a Spanish tax identification number before their Spanish EORI application can be completed.
The appropriate procedure will depend on whether the business:
- Is established in Spain.
- Is established in another EU Member State.
- Is established outside the European Union.
- Already has an EORI issued in another EU country.
- Has previously obtained a Spanish tax identification number.
- Intends to import goods through Spain.
A Spanish EORI number can be particularly useful for companies importing through Spanish ports, airports or customs facilities, provided that Spain is the competent Member State for the registration.
Obtain a Spanish EORI number in less than three days
VAT & Green Tax manages Spanish EORI applications for European and non-European companies.
Our service may include:
- Checking whether the company already has an EORI number.
- Determining whether Spain is the correct country of registration.
- Reviewing the corporate documentation.
- Obtaining or verifying the Spanish tax identification number.
- Preparing the EORI application.
- Filing the registration with the Spanish Tax Agency.
- Checking that the EORI is active in the European database.
- Assisting with subsequent customs or tax registrations.
Contact VAT & Green Tax before your first import or export operation to avoid delays in customs clearance. Also, an expert customs advice would be highly recommended.
How long does it take to obtain an EORI number?
The processing time depends on the issuing customs authority, the company’s circumstances and whether additional administrative checks are required.
Simple applications may be completed quickly. More complex cases can take longer, particularly when the company must first obtain a national tax number or when the authorities request supporting documentation.
For this reason, businesses should apply before the goods arrive at customs.
VAT & Green Tax can normally obtain a Spanish EORI number in less than three working days in straightforward cases with complete documentation. This timeframe remains subject to validation by the Spanish Tax Agency.
Is the same EORI valid throughout the European Union?
Yes.
An EORI number is unique and recognised by customs authorities throughout the European Union.
A company should not request a separate EORI number in every Member State where it imports or exports goods.
However, having an EORI number does not automatically eliminate other registration requirements. Depending on the operation, the company may also need:
- A VAT registration.
- A customs representative.
- Import licences.
- Excise registrations.
- Environmental registrations.
- CBAM authorisation or reporting.
- EPR registrations.
- Special customs authorisations.
An EORI number and a VAT number have different purposes and should not be confused.
Consequences of not having an EORI number
Attempting to carry out customs operations without a valid EORI number may cause:
- Delays in customs clearance.
- Rejection of customs declarations.
- Storage and demurrage costs.
- Disruption of the supply chain.
- Inability to import or export goods.
- Problems applying for customs authorisations.
- Additional costs charged by logistics providers.
The EORI registration should therefore be completed before the first shipment is dispatched.
Frequently asked questions
Can a non-EU company obtain an EORI number?
Yes. A non-EU company can obtain an EORI number when it needs to carry out activities covered by EU customs legislation.
In which EU country should the company apply?
An EU company generally applies in the Member State where it is established.
A non-EU company, in practice, applies in the Member State where it first performs an activity requiring an EORI number or applies for a customs decision.
Can a foreign company obtain a Spanish EORI number?
Yes, provided that Spain is the competent Member State and the company meets the applicable registration requirements.
The company may also need a Spanish tax identification number.
How quickly can VAT Green Tax obtain a Spanish EORI number?
VAT Green Tax can normally obtain a Spanish EORI number in less than three working days in straightforward cases.
This requires complete documentation and remains subject to any checks performed by the Spanish Tax Agency.
Do I need a different EORI number for each EU country?
No. A valid EORI number is recognised throughout the European Union.
Is an EORI number the same as a VAT number?
No.
An EORI number identifies a company for customs purposes. A VAT number identifies it for VAT purposes.
Depending on the operation, a company may need both registrations.
Can I import into Spain without an EORI number?
Businesses carrying out customs imports will generally require an EORI number before the import declaration can be processed.
Without an active EORI, the goods may be delayed or the customs declaration may be rejected.
Can I check whether an EORI number is valid?
Yes. The European Commission provides an online EORI validation system that can be used to check whether a number is registered in the EU customs database.
Does an EORI number expire?
An EORI number does not normally have a fixed expiry date.
However, it may be deactivated or its details may need to be updated if the company ceases trading, changes its legal information or no longer meets the registration requirements.
Obtain your Spanish EORI number with VAT Green Tax
A valid EORI number is essential for avoiding delays and unnecessary costs when importing or exporting goods through the European Union.
VAT Green Tax assists foreign and European businesses with Spanish EORI registrations, Spanish tax numbers, VAT registrations and customs compliance.
We can normally obtain a Spanish EORI number in less than three working days in straightforward cases with complete documentation.
Contact VAT & Green Tax before your shipment arrives in Spain and let our customs team manage the registration from start to finish. You can send an e-mail to hola@vatgreentax.com
