EORI stands for Economic Operator Registration and Identification. An economic operator is any natural or legal person who, in the course of economic activity, participates in actions (transactions) that are regulated by customs legislation.
EORI is a system for the registration and identification of entrepreneurs in the European Union. This system is associated with customs procedures and allows you to reduce the time required to perform customs operations.
EORI number allows you to identify persons who perform customs procedures. Each EORI number is unique and valid throughout the European Union. One of the goals of the EORI number is to help trading companies communicate with customs authorities in the process of importing and exporting goods.
When is an EORI number needed?
A unique EORI number is required for entrepreneurs who:
- Carry out procedures for import and export.
- Participate in transit.
- Receive customs permits and orders.
- Agree on filing customs declarations using the electronic declaration system.
If an individual regularly performs customs operations, then the individual is also required to obtain an EORI number.
An EORI number must be obtained before the commencement of customs operations.
Who has the right to request an EORI number?
EORI numbers can be requested by individuals and legal entities, as well as associations of persons who have legal capacity (have the right to perform legal acts). In Latvia, such persons are:
- limited liability company;
- joint-stock company;
- individual merchant;
- limited society;
- complete society.
An entrepreneur can request an EORI number only in the state of the European Union in which the entrepreneur is registered (incorporated).
If the entrepreneur is registered outside the European Union, then the entrepreneur can request an EORI number in the country, in which he performs customs formalities for the first time.
Representative offices of foreign merchants are not eligible to receive an EORI number if the representative office does not have the status of a legal entity or the status of a permanent establishment (under tax legislation).
A legal entity or association of persons is considered to be registered in the European Union if the following is located in the European Union:
- legal address, or
- headquarters, or
- permanent place of business.
How to get an EORI number in Germany
EORI numbers in Germany are issued based on a request submitted to the Customs Information and Knowledge Management (Informations – und Wissensmanagement Zoll). Requesting an EORI number in Germany is not subject to any charge and can be obtained by filing Form 0870. The application can be submitted by email, mail, or fax to German customs authorities. The same form must be submitted by both foreign and German economic operators.
What documents are needed for obtaining an EORI number in Germany
In addition to the specific form, the following documents must be submitted for the registration of EORI in Germany:
- a valid identity document;
- an extract from the Registration of German Companies or the national commercial register of a foreign applicant (for companies);
- a company registration number (for individual entrepreneurs).
What does the German EORI number look like?
In order not to overload the general tax system of the European Union, the EORI number is similar to a German VAT number. All companies involved in trade relations, whether import or export, are required to apply for an EORI number with the German customs authorities.
Use of EORI numbers
EORI number must be used in all customs transactions and actions related to customs if the identification of the economic operator is required.
The number is also used by the customs services of different countries of the European Union to analyze the risks of non-payment of customs duties and exchange information in connection with the risks.