EORI is a unique number required for companies engaged in international trade in the European Union. Since July 1, 2009, an EORI number is mandatory for companies involved in international trade in case of import, transit, export or other customs procedures in order to identify the company throughout the European Union.
The EORI number is mandatory for economic operators engaged in the importation, transit, exportation or other customs operations.
A duly authorised management Board member or an accountant of the company can apply for an EORI number.
The EORI number is issued by the customs agencies of the member state in which it is established. Entrepreneurs established outside the customs territory of the union must be registered at the customs offices of the member state of the union, where they carry out or plan to carry out their very first customs operation. In Estonia, the EORI number is issued by the Tax and Customs Department.
One person can only have one (valid) EORI number and this unique number should be used for all Customs operations in the European Union and for any Customs-related activity.
A subsidiary must use the parent company’s EORI number.
Application
The legal representative of the legal entity may apply for the EORI number by submitting an electronic application in the e-MTA, choosing «Customs» > «Rights and obligations» > «Business registration and identification number (EORI)».
To file a petition, a representative of a legal entity must have an appropriate right of access in e-MTA. Entrepreneurs who are engaged in foreign trade and for whom the number(s) of the person liable for sales tax has been issued by other Member States of the European Union are required to indicate them in their application to EORI.
When personal and/or contact data are changed in the business register, the population register and, in the case of a non-resident, the tax liability register, the data in the EORI system are not updated automatically. The representative of the legal entity must himself update the data in the EORI system via e-MTA.
Application from abroad
To get the EORI number, you can file a request at the Tax and Customs Department’s location or electronically at the e-MTA. One person can only have one (valid) EORI number and this unique number should be used for all Customs operations in the European Union and for any Customs-related activity. To file a petition, a representative of a legal entity must have an appropriate right of access in e-MTA.
The legal representative of the legal entity may apply for the EORI number by submitting an electronic application in the e-MTA, choosing «Customs» > «Rights and obligations» > «Business registration and identification number (EORI)».
Entrepreneurs who are engaged in foreign trade and for whom the number(s) of the person liable for sales tax has been issued by other Member States of the European Union are required to indicate them in their application to EORI. When personal and/or contact data are changed in the business register, the population register and, in the case of a non-resident, the tax liability register, the data in the EORI system are not updated automatically. The representative of the legal entity must himself update the data in the EORI system via e-MTA.
LKS Consult OÜ offers different services including Estonian company formation, assistance in obtaining EORI number.