EORI Registration

You may have already heard about the system of identification and registration of economic operators – EORI registration. What is EORI and how do you get EORI in the Slovak Republic? The answers to these as well as similar questions will be explained by our consultants in the following article.

What is EORI registration and who needs it?

All economic operators established in the European Union or third country operators who communicate with the customs administrations of the Member States of the European Union must be assigned an EORI number and must use it in any communication with the customs authority, when lodging a customs declaration (import, export and transit), for requests for simplified procedures, etc.

The EORI number does not have to be held by natural persons who do not perform a business activity, but these persons must be registered in the Central Register of Financial Administration.

EORI (Economic Operators’ Registration and Identification system) is a system of registration and identification of economic operators and other persons doing business in the territory of the European Union. The EORI number is a maximum 17-character alphanumeric code, the initial letters being the code of the Member State of the European Union in which the entity is registered. In the case of Slovak entities, it is the code “SK“.

This code is used to identify economic operators when communicating with the customs authorities of the Member States of the European Union, without these economic operators having to register in each Member State in which they perform their business activities.

In Slovakia, the number is identical to VAT ID or SK + VAT number. Companies and natural persons – entrepreneurs who have not been assigned a VAT number have an EORI number consisting of SK + 0I + IČO.

How to apply for EORI registration?

An economic operator established in the Slovak Republic must apply for EORI registration by filling in and sending an electronic registration form on the financial administration’s website.

An economic operator established in the customs territory of the Union, with the exception of the Slovak Republic, shall be registered in the Member State in which he has his registered office.

An economic operator who is not established in the customs territory of the Union and has not yet been assigned an EORI number in another Member State shall apply for EORI registration by completing and submitting an electronic registration form on the financial administration website. The registration form shall be accompanied by an extract from the commercial or other register on the basis of which he performs his activity in the country in which he is established.

In the event that the economic entity has been assigned a Slovak VAT ID, or has a VAT ID assigned in another member state of the European Union, states it in the electronic registration form as an identifier.

The application for the assignment of an EORI number is sent by filling in and sending an electronic registration form on the website of the financial administration or by post to the address of the Financial Directorate of the Slovak Republic.

An economic operator who has already been assigned an EORI number is obliged to notify any change (change of company name, change of registered office, change of contact persons of the company, etc.) by filling in and sending an electronic registration form on the financial administration website.

BREXIT

The United Kingdom left the European Union’s internal market on 1.1.2021. The EORI numbers issued in the United Kingdom expired on this day. Our consultants will be happy to provide you with more detailed information on Brexit and validity of EORI numbers.