Registers and tax registers: Application to register Economic Operators Registration and Identification number (EORI) or for EORI-NIF (Personal Tax ID) membership.
General Details
Name
Registers and tax registers: Application to register Economic Operators Registration and Identification number (EORI) or for EORI-NIF (Personal Tax ID) membership.
Procedure type
Taxation
Subject
Customs
Purpose
Customs procedure to register operators in the census of registration and identification numbers of economic operators, or to associate a fiscal identification number assigned by the AEAT with an EORI number assigned by another Member State.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Citizen-Company
Place for presentation
Online.
Documentation
The application is not subject to a specific format and does not require any additional documentation except for justification of the power of attorney, if applicable.
Process/service phases
Start. Filing the application through the Customs and Excise Duties Virtual Office Or by writing to any Customs and Excise Duties Department
Procedure: The Customs and Excise Duties Department The requested registration/association will be granted after checking the centralised system managed by the European Commission and verifying that the operator has not been registered previously.
Termination. Granting or denial of the requested registration/association.
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Act 58/2003 of 17 December,
on Tax General. (Official State Gazette, 18-December-2003)
-
Royal Decree 1065/2007, of 27 July,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. (Official State Gazette 5-septiembre-2007)
- Customs Code and provisions for the application of the Customs Code,