- 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)
Effective from 1 July 2009, the assignment of an Economic Operators Registration and Identification (EORI) number is compulsory for individuals engaged in customs-related activities, i.e., those activities that are linked to the Customs Code and its corresponding implementing provisions.
Given Estonia’s membership in the European Union, our company provides assistance in obtaining an EORI number and resolving customs-related matters for our clients.
The validity or invalidity of an EORI number can be ascertained by visiting the “Confirmation of EORI Number” website: Confirmation of EORI Number.
In cases where the concerned person has authorized the disclosure of their information, it is possible to conduct a search for the name and address of the company or individual associated with that EORI number.
The Import One-Stop Shop (IOSS) is an electronic platform available from 1 July 2021 that enables businesses to comply with their VAT e-commerce obligations for distance sales of imported goods.
The IOSS platform enables suppliers and electronic interfaces that sell imported goods to buyers in the EU to collect, declare, and pay VAT to the relevant tax authorities. This eliminates the need for buyers to pay VAT at the moment the goods are imported into the EU, which was previously required for goods valued over 22 EUR.
The IOSS provides several advantages to sellers, including simplified VAT collection, declaration, and payment procedures for distance sales of imported goods to buyers in the EU. The IOSS also benefits buyers by charging them at the time of purchase, thereby avoiding any unexpected fees upon delivery. If a seller is not registered in the IOSS, the buyer must pay VAT and potentially a customs clearance fee charged by the transporter.
The Economic Operators Registration and Identification System, commonly referred to as EORI, is a registration system that is mandatory for companies engaged in importing or exporting goods from or to non-EU countries within the EU.
The EORI code is specific to the country where the company is established and is required for customs clearance procedures.
For instance, if an Estonian company imports goods directly to Germany, it is still required to obtain an EORI number in Estonia, as this is where the company is registered. This ensures compliance with the EU’s customs regulations and facilitates the efficient movement of goods across borders.
The following forms of identification are permissible:
- Estonian, Latvian, Lithuanian, and Belgian ID cards
- Estonian e-resident cards
- Estonian and Lithuanian Mobile IDs
However, it should be noted that legal statuses are subject to change over time. Therefore, it is imperative to remain vigilant and keep abreast of any such developments.
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.
For this purpose, we need to be given appropriate rights of representation by logging into the environment of the Tax and Customs Board.
This can be done with the Estonian e-residency card, ID card, Mobile ID, and Smart ID.
To get more information about all of these self-identification tools, please read the material in our FAQ environment.