The so-called EORI number, (Economic Operators Registration and Identification) is a business identification number used to contact the customs authorities within the European Union. It is needed if a trader wants to sell or buy goods from outside the EU. It must be obtained before the first planned customs operation. What does it consist of and, above all, how to obtain it?
What does an EORI number consist of?
For entrepreneurs from Poland, the EORI number consists of the prefix “PL”, the NIP number and five zeros.
If an entity from outside the European Union wishes to make its first customs operation within the European Union and this operation will take place on the territory of Poland, its EORI number will consist of the prefix “PL” and a sequence of fourteen digits plus the letter Z at the end.
It is important to remember that a trader can only have one EORI number throughout the European Union, so before applying for a number, check whether it has already been assigned in the past.
The validity of an EORI number can be verified on the dedicated website of the European Commission.
Individuals who import and export goods for their own use are not required to have an EORI number.
How to obtain an EORI number?
An application for an EORI number should be submitted electronically to the Chamber of Fiscal Administration in Poznań via the Electronic Customs and Fiscal Services Platform (PUESC).
At the very beginning, you should register your account on the PUESC platform and apply for an ID SISC (Tax and Customs Information System Identifier). Only an adult natural person may have an account.
Once the ID SISC has been received by the natural person, the natural person’s account should be linked to the company that is to receive the EORI number. If the natural person is not linked to the company – i.e. is not:
- the owner of the company,
- a member of the board of directors authorised to represent himself,
- or a commercial proxy,
to link his/her account to the company, a scan of the power of attorney granted should be submitted with the application together with proof of payment of stamp duty.
The original of the power of attorney together with proof of payment of stamp duty should additionally be sent by post to the address of the Chamber of Fiscal Administration in Poznań or, if the power of attorney has been signed with an electronic signature, it can be sent to pelnomocnictwo@mf.gov.pl. Without the submission of the original power of attorney, the Authority will not initiate the procedure for assigning the EORI number.
What data should be provided in the application?
The following data should be provided in the application for assigning an EORI number:
- the type of entity and its area of operation;
- Tax Identification Number (NIP) and other identification numbers;
- legal form of the economic activity;
- PKD code of the main activity;
- Name of the entity and date of commencement of business activity;
- registered office and correspondence address;
- a statement on incurring criminal liability for making false statements regarding the data provided in the application.
If the EORI number is to be obtained by a foreign entrepreneur, the application should be accompanied by an extract from the register of economic activity in the country in which the entrepreneur is established in order to confirm the right to appoint a proxy in the case.
Rules for obtaining an EORI number
Obtaining an EORI number is a free-of-charge activity and the waiting time for the case to be completed and the number to be issued is usually a few days.
In the case of the appointment of a representative in the case, the waiting time for the issue of the number is counted from the receipt of the original power of attorney by the Authority.
In the case of appointment of a proxy in the case, you need to pay only stamp duty on the power of attorney in the amount of PLN 17, which is payable to the bank account of the Poznań City Hall.
Why is it worth applying for an EORI number?
An EORI number is useful not only in the case of actual import and export of goods, but is also the basis for the possibility of applying for Binding Tariff Information (WIT), which we wrote about in the article here [here we paste the link to the article on WIT].
If you need assistance in the process of obtaining this number, we encourage you to contact the specialists at our law firm.
Author:
Aleksandra Philips, LL.B., VAT Specialist
