By registering for customs purposes in one Member State, an Economic Operator (EO) is able to obtain an EORI number which is valid throughout the Community.
Who needs an EORI number?
If your company is the exporter or the importer on a customs clearance document for a shipment through a Spanish (air)port, you need an EORI number, otherwise the shipment will not be cleared.
You should get your EORI number in the member state where you did your first import/export trading. This will normally be your home country. Once you obtain the EORI number, this will be valid for all EU member states.
If your company is not registered in Spain but it has a tax representation or is VAT-registered in Spain, then you still need an EORI number, which will normally be the same you already obtained in your home country.
HOW CAN I OBTAIN AN EORI FOR MY COMPANY?
For Spanish public limited companies (their NIF starts with a letter A) and limited liability companies (their NIF starts with a letter B), the Spanish VAT Tax Identification Number (NIF-IVA) is the same as their EORI number with “ES” before it (TIBA’s EORI for example is: ESA08536583). The Spanish authorities have automatically registered 90% of Spanish companies with the EORI database and numbers are automatically assigned to legal entities which are S.A.s (public limited companies) or S.L.s (limited liability companies).
Some Spanish Tax Identification Numbers (NIFs) may not have their corresponding EORIs, so it is advisable to check that the client’s Spanish EORI is valid on the official EU website.
WHEN APPLYING FOR AN EORI, HOW LONG BEFORE IT IS ACTIVATED AND GOODS CAN BE RELEASED?
Once you have applied and registered with the Spanish Tax Agency, you will have to wait for approximately 48 hours for it to be activated and the goods can then be released.
IF I AM A FOREIGNER AND ONLY HAVE AN EORI NUMBER, CAN I BEGIN EXPORTING AND IMPORTING?
No. You have to apply for your EORI to be linked to your NIF.
If you have any questions regarding obtaining your EORI, do not hesitate to contact us. The process is simple and quick.
Alternatively, you can find more information about the EORI on the Spanish National Tax Agency (AEAT) website.