The EORI number, explained for non-EU and UK sellers

Vaytax Editorial Team

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Vaytax is operated by FRADECO GmbH tax advisory firm, a Franco-German tax advisory firm specialising in cross-border German VAT compliance for international businesses. The firm holds both German tax advisor and French Expert-Comptable qualifications and files via the Finanzamt.

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If you are shipping product into Germany for the first time, an EORI number is one of the first acronyms you will hit, and one of the easiest to get wrong. Some sellers pay a service for something customs hands out for free. UK sellers assume the EORI they already have works in the EU, then find it does not. And almost everyone confuses the EORI with the German VAT registration, when they are two separate things from two separate authorities. This guide explains what an EORI number is, who needs one, why it is free, how a non-EU or UK seller gets one for Germany, and how it sits next to your German VAT obligations.

What is an EORI number, and who needs one?

An EORI number (Economic Operators Registration and Identification number) is the identifier that customs authorities use to recognise a business in customs procedures across the EU. Any business that lodges customs declarations in the EU needs one. In practice, if your goods physically enter Germany from outside the EU and you are the party clearing them, you need an EORI number to do it.

According to German customs (Zoll), the EORI is an operator identification number that is valid throughout the European Union, and it must be quoted to identify the operator, in particular when lodging customs declarations. There is one EORI per company: you apply once, and the same number follows your shipments across every EU member state. You do not get a separate EORI for each country you import into.

Does an EORI number cost anything?

No. An EORI number is free. German customs (Zoll) states plainly that the application for the EORI number is free of charge, and that EORI numbers are issued free of charge. You can apply directly through the German customs online portal or the official application form, and the use of a chargeable third-party provider is not required.

This matters because EORI registration is a common upsell. A logistics or VAT provider may put a line on the quote for obtaining your EORI number. They are charging for their time filling in the form, not for the number, because the number itself costs nothing. If you are comfortable submitting a short application yourself, you can get an EORI without paying anyone.

Can a non-EU company get an EU EORI number?

Yes. A company established outside the EU can hold an EU EORI number. German customs (Zoll) follows the EU rule: an operator that is not established in the customs territory of the Union lodges its EORI application in the first EU member state where it lodges a customs declaration or requests a customs decision.

For most foreign sellers shipping into Germany, that first country is Germany itself, because Germany is where the goods clear customs. So you apply for a German EORI number through the German customs (Zoll) online portal, or by submitting the official application form to the central customs authority. Non-EU applicants are typically asked to attach proof of legal status, such as an extract from the national commercial register, and identification for the authorised representative. Processing is typically a few days once a complete application is submitted, though you should apply ahead of your first shipment rather than at the border.

I am a UK seller, is my GB EORI valid in Germany?

No. This is the single most common EORI mistake for UK sellers, so it is worth stating directly: since Brexit, a UK (GB) EORI number is not valid in the EU. The GB-prefixed EORI issued by UK customs works only for UK customs procedures. The UK and EU customs systems have run entirely separately since 1 January 2021.

If you import stock into Germany as the importer of record, you need a separate EU EORI number, obtained from an EU member state. If Germany is where your goods clear, that means a German EORI from German customs (Zoll), exactly as for any other non-EU seller. Without an EU EORI your German import declaration cannot be completed, so shipments stall at the border. The fix is simple but it has to happen first: apply for the EU EORI before stock arrives, and keep your GB EORI for the UK side of your supply chain.

How is the EORI different from a German VAT registration?

The EORI number and the German VAT registration are two different things from two different authorities, and you generally need both to run import stock into Germany.

• The EORI number comes from German customs (Zoll). It identifies you at the border so your goods can be cleared. It says nothing about VAT, it is purely a customs identifier.
• The German VAT registration and the resulting Steuernummer (German tax number) come from the Finanzamt (the German tax office). This is what lets you charge German VAT, file your returns, and recover input VAT.

The two connect at import VAT (Einfuhrumsatzsteuer). When goods enter Germany from outside the EU, customs charges import VAT at the border, calculated on the customs value of the consignment. That is real money paid up front. The good news: once you hold a German VAT registration, import VAT is generally reclaimable as input VAT (Vorsteuer) on your German VAT return. So for a registered business, import VAT is usually a cash-flow timing cost, money out at the border, recovered on the return, rather than a permanent cost. But you only recover it if you are registered and filing, which is why both pieces have to be in place: the EORI to clear the goods, the VAT registration to reclaim the import VAT.

Who should be the importer of record, and why does it matter?

The importer of record is the party legally responsible for the goods at the point they enter Germany: the one named on the customs declaration, the one that owes the import VAT, and the one whose EORI number is used to clear the consignment. In plain terms, it is whoever is officially bringing the goods into the country.

For a foreign seller running stock into a German warehouse, the importer of record should be your own company, not a freight forwarder, not the marketplace, not a third party acting in their own name. The reason is the import VAT. Import VAT is only recoverable by the business that is the importer of record and holds a German VAT registration. If someone else is named as the importer, the import VAT attaches to them, and you cannot reclaim it on your German VAT return. You can end up paying import VAT at the border with no way to get it back, which turns a timing cost into a permanent one. So before your first shipment, make sure the import paperwork names your company, using your EORI number, and that your German VAT registration is in place to recover the import VAT.

Does Vaytax file the EORI application?

No. The EORI application is a short form you file directly with German customs (Zoll), through their online portal or the official paper form, and it is free. We do not file it for you, and you do not need to pay anyone to obtain an EORI number.

What we do is point you to the exact form and the right authority during onboarding, so you are not hunting for it, and then we handle the VAT side: your German VAT registration, your monthly and annual returns, and the recovery of import VAT as input VAT on those returns. The EORI gets your goods across the border. We make sure the VAT registration that lets you reclaim the import VAT is in place and filed correctly. Splitting it this way keeps you from overpaying for an EORI that costs nothing, while still getting the part that genuinely needs a licensed German tax advisor done properly.

Frequently asked questions

Does an EORI number cost anything?

No. An EORI number is free. German customs (Zoll) states that the application for the EORI number is free of charge and that EORI numbers are issued free of charge. You can apply directly through the German customs online portal or the official application form, and you do not need a paid third-party service to obtain one. If a provider quotes you a fee just to get an EORI number, you are paying for their admin time, not for the number itself.

Can a non-EU company get an EU EORI number?

Yes. A company established outside the EU can get an EU EORI number. According to German customs (Zoll), an operator not established in the customs territory of the Union lodges the EORI application in the first EU member state where it lodges a customs declaration or requests a customs decision. If Germany is that first country, for example because your stock clears customs in Germany, you apply for a German EORI number through the German customs online portal or the official form. There is one EORI per company and it is valid throughout the European Union. Processing is typically a few days once the application is complete.

Is my UK (GB) EORI valid for importing into Germany?

No. Since Brexit, a UK EORI number (the GB-prefixed one issued by UK customs) is only valid for UK customs procedures. It is not valid for clearing goods into the EU. To import stock into Germany as the importer of record you need a separate EU EORI number, which you obtain from an EU member state such as Germany. Without an EU EORI your German import declaration cannot be completed, which means delays at the border. Apply for the EU EORI before your first shipment arrives.

Do I need both an EORI number and a German VAT registration?

Yes, to run import stock into Germany you generally need both, and they come from two different authorities. The EORI number is issued by German customs (Zoll) and identifies you as an importer at the border. The German VAT registration and the Steuernummer (German tax number) come from the Finanzamt (the German tax office) and let you charge, file, and recover VAT. Import VAT (Einfuhrumsatzsteuer) is paid at the border when goods enter Germany, and once you hold a German VAT registration you recover that import VAT as input VAT on your German VAT return. The EORI gets your goods across the border, the VAT registration lets you reclaim the import VAT and file your returns. Vaytax handles the VAT side and points you to the exact EORI form during onboarding.