EU EORI registration guide: who needs an EORI, where a non-EU operator applies, the difference from VAT, and use for import, export and transit.
An EORI identifies operators for EU import, export, transit and related customs activity. EU-established operators normally apply where established; a non-EU operator that must lodge customs declarations generally applies in the Member State of its first relevant customs operation.
Reviewed against official sources: 2026-07-23
Who needs an EORI?
Economic operators established in the EU customs territory and carrying out customs activities.
Non-EU operators lodging customs, entry summary, exit summary or temporary-storage declarations, or acting as a carrier.
Other persons where national or EU law requires an EORI for the relevant activity.
Where should you apply?
An EU-established operator generally applies to the customs authority where it is established.
A non-EU operator generally applies in the Member State where it first intends to lodge a declaration or apply for a customs decision.
Only one valid EORI may be assigned to a person at a time. Do not create multiple applications merely because stock sits in several countries.
How JWhelp supports the process
Identify the importer, declarant, customs representative and first customs-operation country.
Prepare company, tax and authorisation documents and coordinate the local filing.
Align EORI data with VAT, corporate, invoice and marketplace records.
An EORI does not itself provide an import licence, product compliance or VAT filing status.
Decision table
| Identifier | Primary purpose | Not the same as |
|---|---|---|
| EORI | EU customs identification | VAT number |
| VAT ID | VAT identification and selected cross-border supplies | General customs authorisation |
| IOSS | Eligible ≤€150 imported distance sales | Replacement for EORI on all imports |
| EPR | Producer-responsibility registration and reporting | Customs identifier |
Frequently asked questions
Can one company have several EORI numbers?
The European Commission states that a person can be assigned only one valid EORI at any point in time.
Does an EORI expire?
The Commission states that EORI numbers do not have an expiry date, although they can be invalidated on request or when business activity ceases.
Does a VAT number automatically include an EORI?
Do not assume so. They serve different purposes and may involve different authorities and formats.
Can a Chinese company obtain an EU EORI?
Yes, where required. It generally applies in the Member State of its first customs operation for which EORI is needed.
Official sources
The following primary sources were used for factual review. Rules and administrative practice can change; the actual transaction and responsible entity must still be assessed.