EORI Number
Economic Operators Registration and Identification number — a unique identifier for businesses engaged in customs activities within the EU. Required for importing or exporting physical goods across EU borders. Distinct from a VAT number and not validated via VIES.
An EORI (Economic Operators Registration and Identification) number is a unique identifier issued by an EU member state customs authority to businesses that import or export goods across EU borders. It is used in customs declarations, import/export documentation, and EU-wide customs risk profiling. An EORI number is not a tax identifier — it does not appear on VAT invoices and cannot be validated via VIES.
EORI format
EORI numbers follow the format: two-letter EU country code + up to 17 alphanumeric characters. In practice, most EU countries issue EORI numbers that are either their VAT number with a country prefix or their national tax registration number with the country prefix appended. For example, a German EORI number might be DE + a 9-to-15 digit number issued by the Hauptzollamt.
EORI vs VAT number
| Aspect | EORI Number | VAT Number |
|---|---|---|
| Purpose | Customs identification | Tax identification |
| Issued by | Customs authority | Tax authority |
| Used in | Import/export declarations, customs forms | VAT invoices, VIES validation |
| Required for | Trading physical goods across EU borders | Collecting and remitting VAT |
| Validated via | EU Customs EORI validation service | VIES |
| Digital services | Not required | Required if VAT-registered |
| Format | Country code + up to 17 chars | Country prefix + up to 12 chars |
When do you need an EORI number?
- →Importing goods into the EU from a non-EU country
- →Exporting goods from the EU to a non-EU country
- →Moving goods between EU member states that require customs declarations (applies to some excise goods)
- →Post-Brexit: UK businesses that import or export goods to/from the EU need both a UK EORI and an EU EORI
EORI and digital services
Note
If your business sells only digital services (SaaS, APIs, software licenses, streaming), you do not need an EORI number. EORI is exclusively for businesses that physically move goods across borders. Your relevant identifier for VAT and cross-border transactions is your VAT number, validated via VIES.
How to obtain an EORI number
EORI registration is done through the customs authority of the EU member state where your business is established. For UK businesses post-Brexit, you register with HMRC. The process typically takes 1–3 business days and is free. You only need to register once — EORI numbers are valid across the entire EU and are automatically shared between member state customs systems.
Frequently asked questions
What is an EORI number?
An EORI (Economic Operators Registration and Identification) number is a unique identifier for businesses that import or export physical goods across EU borders. It is used in customs declarations and EU-wide customs risk assessment. It is not a tax number and cannot be used for VAT invoicing or VIES validation.
Is an EORI number the same as a VAT number?
No — they are issued by different authorities for different purposes. VAT numbers are tax identifiers used in VAT invoices and validated via VIES. EORI numbers are customs identifiers used in import/export declarations. Some countries issue EORI numbers that incorporate the VAT number, but they remain distinct identifiers with separate validation systems.
Do I need an EORI if I only sell software (SaaS)?
No. EORI is only required for businesses that physically move goods across EU borders. If your business sells digital services — SaaS subscriptions, APIs, software licenses, online courses — you have no customs activity and do not need an EORI number. Your relevant compliance obligation is VAT registration and, for B2B sales, VAT number validation via VIES.
Do UK businesses need an EU EORI after Brexit?
Yes, if they import or export physical goods to or from the EU. Post-Brexit, UK businesses need both a UK EORI (issued by HMRC) for UK customs purposes and an EU EORI (issued by any EU member state customs authority) for EU customs purposes. The two systems are separate. For digital services, neither is required.
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Related resources
Related terms
EU VAT Number
A unique identifier issued by a national EU tax authority to businesses registered for value added tax. It enables zero-rate treatment on cross-border B2B transactions and is the basis for all EU VAT compliance.
VIES (VAT Information Exchange System)
The EU Commission's official real-time system for validating VAT numbers across all 27 member states. It queries national tax databases and returns the registration status, company name, and address of any EU-registered business.
Intrastat
The EU system for collecting trade statistics on goods moved between EU member states. Required for businesses that trade physical goods above national thresholds. Does not apply to digital services or SaaS. Distinct from VAT reporting.