Persons whose companies carry out or plan to carry out trading activities in the territory of the European Union, as well as persons registered in the European Union as individual entrepreneurs and carrying out import and export services within the European Union, sooner or later face the need to indicate the EORI number at customs documents. In this regard, they ask such questions:
- What is EORI?
- In what cases is it necessary to receive it?
- How to get it?
EORI number
The EORI number (Economic Operators Registration and Identification) is the registration and identification number of an economic operator (business entity; a person involved in the international movement of goods) registered in the European Union and carrying out trade activities within the European Union. Obtaining an EORI provides an easier procedure for customs administration in the European Union. The unified registration system EORI for the identification of enterprises and entrepreneurs has been in effect since July 1, 2009. EORI number is unique and serves for communication of a business entity with customs authorities in the European Union.
Who can be assigned an EORI number in Latvia
There is a misconception that an EORI number can only be assigned to legal entities. The official website of the European Union explicitly states that it does not matter whether an economic operator is a legal entity or an individual; it is equally entitled to receive an EORI number if required by its activity or the legislation of an EU member state.
The EORI number is required for enterprises and individual entrepreneurs that export, import, transit, and do other trade operations in the European Union. In the case of transportation in the EU, the EORI number is required to fill out the documents issued by the EU customs authorities. In some cases, an EORI is also required for those who are not registered in the EU and are not economic operators. For example, individuals should obtain an EORI number if such registration is required under the national law of an EU member state, or if the person is involved in transactions for which an EORI number must be available under EU customs law.
The procedure for obtaining an EORI number in Latvia
Obtaining an EORI number differs slightly in terms, of procedure, and degree of complexity depending on the EU country in which it is received.
Legal entities established in Latvia that have not previously received an EORI number can apply for registration with any Latvian customs authority before or during the first operation of submitting a relevant application to customs or by sending a request to the EORI Helpdesk by email. Applications submitted in the customs must be processed immediately.
Economic operators established outside the EU and have not previously received an EORI number can apply for registration at the Latvian customs, where they carry out the customs operation, as well as at the border.
To apply for an EORI number, a merchant will need to complete and sign the appropriate application form, as well as submit a copy of the registration certificate from the commercial register of a third country.
Once assigned, the EORI number will be valid in all countries of the European Union. It is convenient both for customs authorities and for persons engaged in trade and transportation in the EU. The number consists of 2 parts – the code assigned in the country of receipt and the unique number of the economic operator.
Structure of the Latvian EORI number
If the legal entity is registered in Latvia, then the EORI number consists of the letters LV, to which a unique number is added (usually a registration number). If the legal entity has a VAT number, then the EORI number is usually identical to the VAT number.
If the legal entity is registered outside the European Union, then the EORI number consists of:
- letters LV;
- registration state code (for example, BY);
- a unique number (registration number).
An economic operator can have only one EORI number. The EORI number can be checked on the website of the European Commission.
Deadline for obtaining an EORI number
The procedure for obtaining an EORI number in Latvia is simple and takes less time than in other EU countries. Usually, you can get an EORI number in Latvia within 5 working days.
