Do I need an EORI number if I buy or sell goods?
If you are working in Spain or any other EU country and you buy or sell goods with countries from outside the EU, you need to apply for an EORI number.
This applies if you buy or sell on a regular basis or if you occasionally trade with non-EU countries. For example, if you buy a one-off piece of equipment for your business or merchandise for exhibitions from a non-EU country, you will need an EORI number to get the goods through customs.
Do I need an EORI number to trade with the UK post Brexit?
More businesses based within the EU are finding the way they trade with the UK has changed. Since the UK is no longer a member of the European Union, different trade rules, customs and taxes apply. The UK is now treated the same as any other non-EU country, which means you need an EORI number to import or export goods from and to the UK.
What is an EORI number?
The Economic Operators Registration and Identification (EORI) number is a registration and identification number by the European Union for businesses or individuals which import or export goods into or out of the EU. The EORI number records which companies are conducting customs operations. It also allows the relevant authorities to identify who is sending goods.
All goods need to be classified for customs when being imported into or exported out of the EU. Customs duty and/or IVA will then be paid on the products according to the classification code.
For businesses registered in Spain with a Tax Identification Number given to them by the Tax Agency (Agencia Tributaria), the EORI number will consist of the ISO code of Spain – ES – and the company’s NIF number. Each business has its own EORI number and the number is valid throughout the European Union.
How to import and export goods from outside of the EU
Goods being bought and sold between Spain and the UK are no longer intra-community operations. Intra-community operations are between the 27 countries of the European Union. So now more paperwork is involved such as filing a customs import or export declaration, customs controls, customs duties, taxes and any other charges to obtain quality, sanitary or other certificates for the merchandise.
Goods from a non-EU country will need an import declaration which is subject to customs controls and duties. That means you will have to pay IVA on imports from the UK.
You can settle the IVA in the customs declaration or opt for deferred IVA payments. For this option, you must submit the IVA monthly. If your declaration period is quarterly, you will need to change it to monthly in the Monthly Refund Registrer – Régimen de Devolución Mensual (REDEME).
Likewise, when exporting goods or merchandise to a non-EU country, such as the UK, the goods are also subject to customs control and will need an export declaration. In terms of IVA, your shipments to the UK will be exempt as exports.
What happens if I don’t have an EORI number?
Without a valid EORI number, your goods will not be cleared through customs.
How do I find my EORI number?
You can check online to see if your company or any company you are trading with has an EORI number. Click here and enter an EORI number to check if it is valid.
How do I apply for an EORI number?
If your business is registered in Spain, you can apply for an EORI number online at the tax office – Agencia Tributaria – or we can do it for you.
Get in touch with us if you would like further information about importing and exporting goods outside of the EU, obtaining your EORI number or opting for deferred IVA payments.