What is a EORI number?
All bodies established in the European Union and active Economic Operators must have an EORI number (Economic Operators Registration and Identification Number).
With this number of operators in all Member States can be identified in the same way. This provides for both the operators and for the customs efficiency benefits. An operator is any legal or natural person who carries out part of its business activities and has a relationship with the customs.
You are obliged to EORI registration in the Netherlands for all customs operations as the EORI number represents the identifier in the data with the customs. You must have a EORI number even if you perform these customs operations in other EU Member State.
When do you need a EORI number?
You are required to use the EORI number as identification in the data exchange with the Dutch customs for all customs operations.
You must specify the EORI number in the import declaration in the 'Recipient' form. This section was the introduction of EORI used for the VAT identification number of the taxable person for VAT purposes.
When doing import declaration in writing (via the Single Administrative Document), you will need the VAT identification record as a special entry in box 44 of the Single Administrative Document.
EORI registration in the Netherlands with the issuance of EORI numbers is available only to legal entity. As a result, branches (divisions of a legal entity) can not obtain a EORI number and / or customs authorization.
How can you obtain an EORI number?
EORI registration in the Netherlands is mandatory for all market participants and can be achieved in two different ways:
- operators who have a tax number do not need to explicitly ask for EORI registration in the Netherlands, as in most cases, at the incorporation moment, in accordance to the company's activity, an EORI number is assigned.
- You can also apply for an EORI number explicitly using an available specific form for companies with headquarters in the Netherlands. There is also a consent form (reply) that you may agree to be published with your EORI data on European EORI website.
- Operators from third countries can apply themselves for an EORI number in one of the Member States in which they operate. This is done by the application for EORI number for companies headquartered outside the European Union. The EORI number is then valid in all EU countries. There is also a consent form (reply) that you may agree to be publish with your EORI data.
Ask our lawyers about the EORI registration in the Netherlands and find out more on this subject from specialized Dutch lawyers.
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