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Registration and identification of economic operators (EORI) or EORI-NIF association

Find out how to register for foreign trade operations in Spain (EU).

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The EORI and its structure

What is the EORI number? What is it for? Is it the same as VIES or AEO?

The Economic Operator Registration and Identification Number (EORI number) is an identification number, unique within the customs territory of the Union, assigned by a customs authority to an economic operator or other person for the purpose of registration for customs purposes.

No, it is not to be confused with the VIES number. Both have the same composition but have different purposes and will be managed independently.

In relation to the VIES number, economic operators who are going to carry out commercial transactions with EU states, whether they are exchanges of goods or services, must register as intra-EU operators, which implies their registration in the VIES tax register (VAT Information Exchange System). of the Member State(s) where it does business (VAT Information Exchange System). In other words, an operator to whom an EORI number is assigned cannot, for this reason, carry out intra-EU transactions unless he is also registered in the tax register of intra-EU operators.

No. According to the definition contained in the Delegated Regulation, the EORI is an identification number, unique within the customs territory of the Union, assigned by a customs authority to an economic operator.

"Economic operator" is defined in Article 5 of the Union Customs Code as a person who, in the course of his trade or profession, engages in activities to which customs legislation applies.

Authorised Economic Operators (AEO) are trusted traders in their customs operations and will consequently enjoy advantages throughout the European Union.

In other words, all economic operators must have an EORI number, while only those who wish to do so will apply for an AEO certificate, in order to benefit from the corresponding advantages.

The format and codes for the data stored in the EORI system are laid down in Annex 12-01 to the Delegated Regulation.

For operators established in Spain, and who in turn have a Tax Identification Number issued by the AEAT in accordance with current legislation, as well as for those who do not initially have a Tax Identification Number issued by the AEAT, but who carry out or are going to carry out operations of a tax nature or with tax implications (WHO MUST OBTAIN A Tax Identification Number issued by the AEAT BEFORE APPLYING FOR THEIR EORI number), their EORI number will consist of:

  • 2-digit ISO code for Spain (ES)
  • the tax identification number assigned by the Tax Agency at the time of registration in the EORI system. 

This identification number attributed through registration in EORI shall remain unalterable regardless of any changes that may occur in the holder's tax identification number.

The format and codes for the data stored in the EORI system are laid down in Annex 12-01 to the Delegated Regulation.

For those operators not established in the European Union and NOT obliged to obtain a TIN because they do not carry out or will not carry out transactions of a tax nature or with tax implications, their EORI number will be made up of:

  • 2-digit ISO code for Spain ( ES ) followed by the letter K
  • an 11-position alphanumeric code.