Registration and identification of economic operators (EORI) or EORI-NIF association
Find out how to register for foreign trade operations in Spain (EU).
EORI Applicants
Who can apply for the EORI number? Are there exceptions? Find out about the peculiarities of certain cases
All economic operators carrying out customs activities in the European Union must obtain an EORI number, distinguishing between:
- Economic operators established in the customs territory of the Union that will be registered by the customs authority of the Member State in which they are established.
- Economic operators not established in the customs territory of the Union that will be registered by the customs authority of the Member State in which they carry out, for the first time, any of the following activities:
- submit a customs declaration in the customs territory of the Union that is not one of the following declarations:
- a customs declaration made in accordance with Articles 135 to 144 of the Delegated Regulation.
- a customs declaration for the inclusion of goods in the temporary import regime or a re-export declaration for the termination of said regime.
- a customs declaration made under the Convention relating to a common transit procedure by an economic operator established in a common transit country.
- a customs declaration made under the Union transit procedure by an economic operator established in Andorra or San Marino.
- present a summary declaration of entry or exit into the customs territory of the Union.
- submit a declaration of temporary storage in the customs territory of the Union.
- act as a carrier for the purposes of transport by sea, inland waterways or by air.
- act as a carrier that is connected to the customs system and wishes to receive any of the notifications provided for in customs legislation regarding the presentation or modification of entry summary declarations.
- submit a customs declaration in the customs territory of the Union that is not one of the following declarations:
Notwithstanding the provisions of section 2, letter a. , section ii. , economic operators not established in the customs territory of the Union must register with the customs authorities before submitting a customs declaration for the inclusion of goods under the temporary import procedure or a re-export declaration for the discharge of said procedure when the registration is necessary for the use of the common warranty management system.
Notwithstanding the provisions of section 2, letter a. , section iii. , economic operators established in a common transit country must register with the customs authorities before submitting a customs declaration under the Convention on a common transit procedure when such declaration is submitted instead of an entry summary declaration or use as pre-departure statement.
Notwithstanding the provisions of section 2, letter a. , section iv. , economic operators established in Andorra or San Marino must register with the customs authorities before submitting a declaration made under the common transit procedure when such declaration is submitted instead of an entry summary declaration or is used as a declaration prior to entry. the exit.
Notwithstanding the provisions of section 2, letter d. , an economic operator acting as a carrier for the purposes of transport by sea, inland waterways or by air must not register with the customs authorities when it has been assigned a third country unique identification number under a program of a trade association of a third country recognized by the Union.
The EORI is intended for economic operators, that is, those persons or entities that, within the framework of a business or professional activity, carry out activities related to customs.
Persons who are not economic operators will not have the obligation to register with the customs authorities unless any of the following conditions apply:
- That this is required by the legislation of a Member State. The EORI is intended for those persons or entities that, within the framework of a business or professional activity, carry out activities related to customs.
People who, within the framework of a business or professional activity, do not carry out activities related to customs. They will not be required to register with the customs authorities unless any of the following conditions apply:
- That this is required by the legislation of a Member State.
- That the interested party carries out operations in which an EORI number must be provided in accordance with Annex A and Annex B. Of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015.
When the people mentioned in the previous paragraph are required to register, the following will apply:
- If they are established in the customs territory of the Union, they will be registered with the customs authorities responsible for the place where they are established.
- If they are not established in the customs territory of the Union, they shall be registered with the customs authorities responsible for the place where they first submit a declaration or a request for a decision.
Individuals, therefore, with some exceptions, do not need to be registered in the Registry.
In Spain, for the presentation of customs declarations by individuals, the code -P- must be indicated in the corresponding box of the declaration, in accordance with the provisions of the DUA Resolution.
Notwithstanding the above, those individuals who regularly carry out customs operations may be required to verify that they are actually carried out in a private capacity and, where appropriate, to obtain an EORI number.
Customs representatives will obtain their EORI number like the rest of the operators.
Yes. EORI is required to be able to carry out any customs operation in the Union. This number will be unique and must be obtained in the Member State where the operator is established.
In the event that the operator has an EORI assigned by another Member State, they may notify the Spanish customs authority to proceed with the link to the NIF that said operator had in Spain. This association will be carried out electronically through the AEAT Electronic Headquarters (at the CUSTOMS point. EORI registration application, EORI-NIF association). These requests will be processed by the Regional Customs Unit of the operator's fiscal domicile, who will require, where appropriate, the provision of any additional documentation or information that it deems necessary.
The procedure for obtaining an EORI by a non-resident, and provided that Spain is the Member State competent to assign their EORI number, distinguishes two situations:
- Operators that do not have a NIF, but are required to obtain one in accordance with current legislation on this matter. They must obtain a NIF prior to applying for an EORI number.
- Operators not established in the European Union that are not required to have a NIF in accordance with current legislation on the matter: They may request the assignment of the EORI number by submitting to customs the form available on the Customs and II.EE portal. of the AEAT.
The legislation restricts the assignment of an EORI to those operators with their own independent legal personality.
However, the specialties of branches and permanent establishments must be taken into account:
The national legislation of each Member State is what determines whether these entities have the capacity to carry out legal acts despite not having the legal status of a legal entity.
As a consequence of the differences between said legislations, branches and permanent establishments will be registered in some Member States with their own EORI, while in others they must operate with the EORI attributed to their parent company in the State where it is established.
In Spain, both branches and permanent entities of non-resident entities can carry out legal acts, so they will obtain their own EORI upon request.
In the event that you do not carry out foreign trade operations in Spain, you will not have been registered ex officio so, prior to the formalization of the first operation, you must obtain your EORI number in Spain through the management of this same page.
The legislation restricts the assignment of an EORI to those operators with their own independent legal personality. Therefore:
- If the parent company of the entity is established in a Member State of the Union, it will be responsible for assigning the EORI number.
- If the parent company corresponds to a country that is not part of the European Union, the assignment of the EORI number may be requested before any Member State (only before a State, which will normally be the one in which they carry out the first operation for which it is required. have an EORI number).
However, the specialties of branches and permanent establishments must be taken into account.