- Preparing a registration application
- Submitting it to the Estonian Tax and Customs Board
- Communicating with the tax inspector regarding EORI number application
- EORI number is a European Union registration and identification number for businesses that undertake the import or export of goods into or out of the EU.
- The EORI number is obligatory for economic operators engaged in the import, transit, export or other customs operations of goods in order to identify the economic operator throughout the customs territory of the European Union.
- The EORI number must be requested before starting customs operations.
- Do give us representation rights there is a need for with Estonian, Latvian, Lithuanian, and Belgium ID-Card/Estonian e-resident card/Estonian and Lithuanian Mobile-ID. If these options are not available, we can use Power of the Attorney.
EORI number (7)
The Import One-Stop Shop (IOSS) is the electronic portal businesses can use from 1 July 2021 to comply with their VAT e-commerce obligations on distance sales of imported goods.
What is the IOSS for?
The IOSS allows suppliers and electronic interfaces selling imported goods to buyers in the EU to collect, declare and pay the VAT to the tax authorities, instead of making the buyer pay the VAT at the moment the goods are imported into the EU as it was previously the case (for products over 22 EUR).
What are the advantages of the IOSS?
The IOSS facilitates the collection, declaration, and payment of VAT for sellers that are making distance sales of imported goods to buyers in the EU. The IOSS also makes the process easier for the buyer, who is only charged at the time of purchase, and therefore does not face any surprise fees when the goods are delivered. If the seller is not registered in the IOSS, the buyer has to pay the VAT and usually a customs clearance fee charged by the transporter.
[pdf-embedder url=”http://virtualofficeinestonia.com/wp-content/uploads/2021/04/Import-One-Stop-Shop-IOSS.pdf” title=”Import One Stop Shop IOSS”]
EORI stands for the Economic Operators Registration and Identification System and is needed when your company exports (or imports) goods from (to) non-EU countries to (from) the EU. EORI code should be applied in the country where your company is established.
For example, if you have an Estonian company, but import the goods directly to Germany, then you still have to apply for the EORI number in Estonia.
For this, you have to give us the right of representation in the Estonian Tax and Customs Board.
That is, either by authorizing us directly with the ID card through the Estonian Tax and Customs Board e-environment or giving us the Power of Attorney.
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An authorization is a collection of rights within the limits of which a representative may act on behalf of the principal. It is essential for the Estonian Tax and Customs Board that the content of authorization would be understandable and the person granting the authorization and authorized person would be identifiable. An authorization may be granted orally or in written form (by a power of attorney).
The Estonian Tax and Customs Board shall accept:
- an oral authorization – is valid on procedural acts only together with a party to the proceedings;
- an unattested written authorization, unless the legislation states the different obligatory form of authorization;
- an authorization attested by a notary;
- an authorization signed digitally;
- an authorization granted by the legal representative of a legal person personally via the e-MTA (the menu item ‘Communication’ → ‘Correspondence’);
- an authorization confirmed by a sworn advocate.