The Economic Operators Registration and Identification (EORI) system is vital for any company within the European Union (EU) that engages in the import or export of goods. An EORI number acts as a unique reference number, ensuring smooth interactions with customs authorities across all EU member states. This number is crucial for businesses operating both inside and outside the EU, as it allows for consistent tracking and identification throughout the EU.
EORI numbers help in the identification and monitoring of entities by customs authorities across the EU. The EORI number must be used in all communications with the customs authorities in the EU, ensuring a standardised and efficient process.
Purpose and Importance of EORI Numbers
EORI numbers are essential for:
- Unique Identification: They provide a distinct identifier for businesses and individuals dealing with EU customs. This ensures accurate identification and helps streamline customs processes across different member states.
- Customs Declarations: When goods are imported into the EU or exported from the EU, the EORI number must be used in all customs declarations such as import, export, transit, and customs warehousing procedures. This use maintains a consistent and efficient customs clearance process.
- Standardization and Monitoring: The EORI system facilitates a standardized approach to communication between customs authorities and economic operators, enhancing data security and monitoring the movement of goods across borders.
How to Apply for an EORI Number
For Irish companies, obtaining an EORI number involves several steps:
- Registration Process: VAT-registered traders not registered for Customs & Excise (C&E) must apply for EORI registration through the Revenue Online Service (ROS). Companies not registered for C&E must complete this process as part of requesting an EORI number from Revenue. If your company is not registered for ROS, it can register here. Your company's Tax Agent can also process the registration on the company's behalf.
- Required Information: The C&E/EORI application process is typically quite straightforward for Irish VAT registered traders, with minimal information required when applying via ROS. There is an option to “Consent to publish”. By selecting this option, you consent to publish your Name and Address together with the EORI number on the Central European EORI number validation site. If you do not select this option only your EORI number will be displayed as valid.
- Link to VAT Number: EORI numbers are generally linked to the existing VAT number, ensuring continuity for economic operators registered for customs and excise when EORI came into effect in 2009. Businesses operating solely within Ireland do not need an EORI number. Learn more about VAT Registration in Ireland.
- EORI Structure: An EORI number consists of a country code followed by a unique identifier, such as "IE12345678A" for Ireland. This format ensures uniqueness and easy identification. The EORI number is active for use immediately on any declarations lodged in Ireland. It will take up to 48 hours for the information to appear on the Central European EORI database where the number can then be verified on this site.
Use of EORI Numbers in Customs Operations
Once registered, the EORI number is essential in all customs operations:
- Customs Declarations and Invoices: It must be included in all customs declarations and relevant invoices to comply with EU regulations and streamline the import/export process.
- Simplified Customs Procedures: Businesses with an EORI number can benefit from simplified customs procedures, such as simplified declarations and local clearance procedures, expediting the customs process.
- Customs Duties and Taxes: The EORI number helps manage customs duties and taxes, ensuring correct calculations and collections based on associated information.
- EU Trade Facilitation Programs: Businesses with an EORI number can participate in programs like the Authorized Economic Operator (AEO), which offers benefits such as reduced customs checks and faster clearance times.
- Postponed Accounting: In Ireland, Postponed Accounting is available to all VAT registered traders, allowing import VAT to be accounted for in periodic VAT returns instead of being paid at importation.
Consequences of Not Having an EORI Number
Operating without an EORI number can lead to significant challenges:
- Customs Delays: Businesses may face delays in customs clearance, resulting in increased costs and supply chain disruptions.
- Penalties and Fines: Failure to comply with customs regulations can result in penalties and fines from customs authorities.
- Limited Trade Opportunities: Without an EORI number, businesses may struggle to engage in cross-border trade within the EU, limiting market access and growth opportunities.
EORI Number Checker
It is possible to check if you were automatically registered for EORI by accessing the EORI number checker. To do this, you can simply enter your existing VAT number with 'IE' before it under 'validate EORI numbers'.
Conclusion
The EORI number is a critical component of the EU customs framework, designed to facilitate efficient and secure customs operations. By providing a unique identifier for economic operators, the EORI system enhances the transparency, security, and efficiency of customs procedures across the EU. Businesses and individuals involved in importing and exporting goods must ensure they obtain and correctly use their EORI number to comply with customs regulations and benefit from streamlined customs processes.
Further Guidance and Assistance
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