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VAT and VAT-OSS in EU Guide
Do you buy or intend to buy goods outside the European Union? Or maybe you have contractors who would like to buy your products and are also from outside the EU? Before you start to make such transactions you should try to get an EORI number. This number is required in all contacts with customs and tax authorities throughout the European Union.
What is the EORI number?
EORI stands for Economic Operators Registration and Identification and is one of the main results of the EU’s e-Customs programme, a number of initiatives aimed at simplifying procedures and shortening the time of customs clearance. The EORI number, on the other hand, is an identifier (identification number) that you must have if you want to import goods from outside the European Union or export goods to third countries. EORI number exists only for customs purposes and enables contacts with customs and fiscal authorities.
When should I get an EORI number?
Everyone who intends to purchase goods from contractors outside the European Union or sell their products outside Europe is obliged to have an EORI number. The EORI number must also be held by entrepreneurs who are registered in other countries but want to import into the European Union. However, it should be remembered that you must have an EORI number before you start making export or import transactions.
What does the EORI number look like?
The EORI number is assigned once and is valid for the entire EU territory. In Poland, the numbering is carried out by the Tax Administration Chamber in Poznań. The structure of the number varies from country to country, but it is usually based on the tax identification number. In Poland, the EORI number consists of a NIP number, a prefix PL and five zeros at the end. Our EORI number would look like this: PL527288386100000. Knowing what the structure of the number looks like you can very easily check if the company has an active EORI number. This is best done directly on the European Commission’s website.
The process of EORI registration in Poland takes place in the Electronic Business Registration System (SZPROT). Applications are submitted via the Electronic Treasury and Customs Services Platform (PUESC), so the first step is to create an account on the PUESC portal. To submit an application, you also need an electronic signature and authorization to represent the entity. The whole process of obtaining an EORI number seems simple, but in fact, it can cause a lot of problems and cost a lot of valuable time. If you have any doubts as to how to do it, or do not want to waste your time, please contact us. We help online retailers with many issues related to VAT settlements, we will also help you to obtain an EORI number, which you will be able to use in all customs and treasury operations.