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Manual de actividades económicas. Obligaciones fiscales de empresarios y profesionales residentes en territorio español

1.6 Economic Operator Registration and Identification Number -EORI

The EORI is an identification number, unique throughout the European Union, assigned by the customs authority to economic operators (persons or entities who, in the framework of a business or professional activity, carry out customs-related activities) to be used in their dealings with customs authorities throughout the Union - lodging customs declarations and applying for authorisations.

Los operadores económicos deben disponer de un número EORI asignado con anterioridad a la presentación de la declaración aduanera o de la solicitud de una decisión o acto de la autoridad aduanera.

La solicitud del número EORI, no está sujeta a formato específico. Se solicita en la Sede Electrónica de la Agencia Tributaria o por escrito a la Dependencia de Aduanas e Impuestos Especiales correspondiente al domicilio fiscal del interesado.