An EORI (Economic Operators Registration and Identification) number is a unique identifier that's mandatory for businesses engaging in international trade with the European Union. Functioning as a digital passport for your goods, this alphanumeric code is recognised by customs authorities across all EU member states, allowing them to track, identify, and process shipments efficiently.
Introduced as part of the EU's customs security measures, the EORI system helps streamline cross-border trade while maintaining necessary controls. For Irish businesses involved in importing or exporting goods outside the EU, an EORI number isn't just a regulatory requirement - it's an essential component of your international trade operations.
If you are a trader importing or exporting goods into or out of the European Union (EU), you will need an Economic Operator Registration and Identification (EORI) number. If you are looking to apply for postponed accounting, you will need to have an EORI number.
For Irish-Based Businesses:
You need an EORI number if you:
- Import goods from non-EU countries into Ireland or any EU member state
- Export goods from Ireland to countries outside the EU
- Move goods between Ireland and Northern Ireland (post-Brexit requirement)
- Apply for customs decisions or authorisations
- File Entry Summary Declarations (ENS) or Exit Summary Declarations (EXS)
- Use postponed accounting for import VAT
For Non-EU Businesses:
You need an EORI number if you:
- Intend to import goods into any EU member state
- Need to lodge an Entry Summary Declaration
- Need to lodge an Exit Summary Declaration
- Apply for a customs decision within the EU territory
Exceptions and Special Cases:
EORI registration is *not required* if you:
- Only provide services (without movement of physical goods)
- Only trade goods within the EU (intra-community supplies)
- Are a private individual importing occasional non-commercial goods
Every EORI number follows a standardised format that makes it instantly recognisable across all EU customs systems:
Country Code Prefix: The first two characters are always the ISO country code of the issuing member state (e.g., "IE" for Ireland, "FR" for France)
Unique Identifier: Following the country code is a string of up to 15 alphanumeric characters
For Irish Businesses: Irish EORI numbers typically use your VAT number (without the IE prefix) after the country code
Example EORI Number Formats:
Ireland: IE1234567X
Germany: DE1234567890
France: FR12345678900
Note: The exact format may vary slightly between member states, though all follow the same basic structure of country code + unique identifier.
It impacts businesses by facilitating customs clearance, enabling trade, and ensuring compliance with regulations, while also potentially leading to delays or penalties without it.
At Nathan Trust, we understand that navigating customs requirements can be challenging, especially for businesses new to international trade. We offer specialised services to help Irish businesses with their EORI needs:
We can assist you by:
Applying for an EORI number on your behalf
Liaise with revenue on any queries they may have
Ensuring all application details are accurate and complete
Guiding the proper use of your EORI number
Assisting with updates to your EORI registration when needed
Is an EORI Number the Same as a VAT Number?
Understanding the difference between an EORI number and a VAT number is important, as they serve different purposes in international trade. When comparing EORI numbers vs. VAT numbers, remember that your VAT number may be part of your EORI number, but they are distinct identifiers.
Your VAT number is used for tax purposes within Ireland and the EU, while your EORI number is specifically for customs identification. For VAT-registered businesses in Ireland, your EORI number will typically incorporate your VAT number, but they serve different functions in your business operations.
Do I Need an EORI Number for Shipping to the UK?
Post-Brexit, do I need an EORI number for shipping to the UK? The answer is yes, Irish businesses require both an EU and UK EORI number. This dual requirement reflects the UK’s status as a non-EU country following Brexit.
If you trade with Great Britain (England, Scotland, and Wales), you’ll need:
An IE EORI number for EU customs
A GB EORI number for UK customs
Special rules apply for trade between Ireland and Northern Ireland under the Northern Ireland Protocol, which aims to avoid a hard border on the island of Ireland.
How Long Does It Take to Get an EORI Number?
For most applications submitted with complete and accurate information, processing takes approximately 3-5 working days. However, during busy periods (such as before major regulatory changes), processing times may be longer.
If you need an EORI number urgently, it’s advisable to contact our team directly to explain your situation.