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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

1.6 Registration number and identification of economic operators - EORI

The EORI is an identification number, unique throughout the European Union, assigned by the customs authority to economic operators (persons or entities that, within the framework of a business or professional activity, they carry out customs-related activities) which must be used in their relations with customs authorities throughout the Union - submission of customs declarations and application for authorisations.

Economic operators must have a EORI number assigned prior to submitting the customs declaration or requesting a decision or act of the customs authority.

The request for number EORI is not subject to a specific format. It is requested at the Electronic Headquarters of the Tax Agency or in writing to the Customs and Special Taxes Unit corresponding to the tax domicile of the interested party.

For operators established in Spain, with NIF assigned by the AEAT (or whoever must obtain it before requesting their EORI number ##3##), your EORI number will be composed of:

  • Code ISO 2 digits of Spain (ES)

  • The Tax Identification Number assigned by the State Tax Administration Agency at the time of registration in the EORI system.

For operators not established in the European Union and NOT required to obtain a NIF because they do not carry out or will carry out operations of a tax nature or significance, their number EORI will be made up of:

  • 2-digit ISO code corresponding to Spain ( ES ) followed by the letter K

  • An eleven position alphanumeric code.

This Identification Number assigned through registration in EORI will remain unchanged regardless of the possible changes that may occur in the Tax Identification Number of its owner.

The EORI should not be confused with the number VIES or with the Authorized Economic Operators (AEO).

In relation to the number VIES , economic operators who are going to carry out commercial operations with States of the European Union, whether they are exchanges of goods or services, must register as intra-community operators, which which means your registration in the census VIES .

Authorised Economic Operators (AEO) are trusted traders in their customs operations and will consequently enjoy advantages throughout the European Union. That is, all economic operators must have a EORI number while only those who wish to do so will request a OAS certificate, to benefit from the advantages. corresponding.