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.
Once issued, an EORI number "does not expire" and remains valid indefinitely unless specific circumstances arise:
Conditions for Invalidation:
- Upon request by the registered business
- When a business permanently ceases activities requiring an EORI number
- Administrative action by customs authorities
Important to Know:
- Even after invalidation, EORI data is retained for 10 years for audit purposes
- If you resume activities requiring an EORI after invalidation, you may need to apply for a new number
- There is no regular renewal requirement for EORI numbers
Checking Validity:
You can verify any EORI number through the EU's validation service or the Revenue Online Service for Irish numbers.
It impacts businesses by facilitating customs clearance, enabling trade, and ensuring compliance with regulations, while also potentially leading to delays or penalties without it.
We can assist you by:
Applying for an EORI number on your behalf
Liaise with revenue on any queries they may have.