Registers and tax registers: Application to register Economic Operators Registration and Identification number (EORI) or for EORI-NIF (Personal Tax ID) membership.
General Details
Denomination
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 about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
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.
Phases of the procedure/service
Start. Submission of the application through the Virtual Customs and Excise Office. or by writing to any Customs and Excise Department.
Procedure: The Customs and Excise Duties Department will proceed to grant the requested registration/association after checking the centralised system managed by the European Commission and verifying that the operator has not been previously registered.
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 discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. (BOE 18 -diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)
- Código Aduanero y disposiciones de aplicación del Código Aduanero,