Question 1

Is the EORI number the same as a VAT or tax ID number?

Accepted Answer

An EORI and VAT number are different. A VAT number is used to access taxes. The EORI number identifies companies doing business in the EU. In most EU countries the EORI for business is based on the VAT number. However, in Germany, the EORI is based on the customs number.

Question 2

Do I need an EORI number for services (non-physical goods)?

Accepted Answer

Yes, UK and EU retailers need an EORI number for any electronic or physical sales into any EU country or the UK.

Question 3

Will a company in the EU and UK have more than one EORI number?

Accepted Answer

A company can only have one EORI for the entire EU even if the company has multiple VAT numbers throughout the EU. Therefore both the EORI and the VAT number are still required on the customs entry.

Question 4

What will improve the customs clearance process?

Accepted Answer

EU and UK online merchants/exporters should register for an EU EORI. Online retailers in the UK and EU are advised to provide their EORI number at the time of export in the sender's tax ID section of the shipping document.

Question 5

In which country should I register for an EORI if my business has multi-national locations?

Accepted Answer

Businesses have one legal headquarters. The country of registration should be the location of the business headquarters.

Question 6

Do I need an EORI for my distribution centers within the EU?

Accepted Answer

An EORI is needed for every location that is an economic operator (supplies goods and/or services). An economic operator is a business or other organization which supplies goods, works, or services within the context of market operations. The term is used in public procurement to cover suppliers, contractors, and service providers. Example A- A company based in Germany has distribution centers in Belgium and Austria. An EORI is needed for Belgium and Austria but not Germany because Germany does not supply goods or services; the company headquarters in Germany only conducts administrative functions rather than selling goods or services. Example B- A company’s headquarters in France conducts financial transactions with clients and has support offices in Estonia, Germany, and the Netherlands. An EORI is needed for the headquarters in France only. The offices in Estonia, Germany, and the Netherlands do not conduct sales of goods or services, but rather support the headquarters office.