Do You Need an EU EORI Number?
An EORI number (Economic Operators Registration and Identification) is what EU customs uses to identify a business when goods cross the EU border. Not every foreign seller needs one, and the number itself is free at German customs (the Zoll). Answer three quick questions to find out whether you actually need an EORI for Germany, or whether your real obligation is German VAT registration or OSS.
EORI, VAT and OSS: three different things
Foreign sellers often hear "EORI", "VAT number" and "OSS" used interchangeably. They are not the same, and you may need one, two, or none of them depending on how your goods move.
- EORI number identifies your business to EU customs when goods cross the external EU border. You need your own EORI only if you are the importer of record. The number is free at German customs (the Zoll) and the application is a short online form.
- German VAT registration (Umsatzsteuer / Steuernummer) is required if you store stock in Germany or have a German VAT obligation, regardless of who imports the goods. This is the core of what Vaytax does.
- OSS (One-Stop-Shop) is for B2C cross-border sales between EU countries. It is a VAT-reporting scheme, not a customs identifier, and has nothing to do with the EORI.
A typical Amazon FBA seller importing from China into a German warehouse needs an EORI (if they clear the goods themselves), a German VAT registration (because stock sits in Germany), and possibly OSS later (once they sell B2C across EU borders). A seller whose stock is already inside the EU, cleared by someone else, usually needs only the VAT registration.
On cost, to be completely clear: the EORI number is issued free of charge by German customs and you are free to file the application yourself. Vaytax can file the EU EORI application for you as a one-time 149 euro add-on if you would prefer we handle it as part of your German setup. The 149 euro is for our work on the application, never for the number itself.
Frequently asked questions
Do I need an EORI number to sell in Germany?
You need your own EU EORI number if you are the importer of record, meaning you bring goods across the EU border from a non-EU country and the customs declaration is in your company's name. If a freight forwarder or a marketplace clears the goods as the importer, or if you only sell stock that is already inside the EU (for example Amazon already holds it in a German warehouse), you usually do not need your own EORI. In both cases you still need a German VAT registration if you store stock in Germany.
How much does an EORI number cost?
The EORI number itself is free. It is issued by German customs (the Generalzolldirektion / Zoll) and the application is a short online form you can submit yourself at no charge. There is no government fee for the number. Vaytax can file the EU EORI application for you as a one-time 149 euro add-on if you would rather we handle the paperwork as part of your German setup, but the number is never something you pay the authorities for.
Is a GB EORI valid in the EU?
No. Since Brexit, a UK EORI number (starting with GB) is only valid for UK customs. If you import goods into the EU as the importer of record, you need a separate EU EORI number, which for sellers established outside the EU is typically obtained in the first EU member state where you carry out a customs operation. If Germany is that country, the EU EORI is issued by the German Zoll.
Does Vaytax file the EORI?
Yes, optionally. Vaytax can file the EU EORI application for you as a one-time 149 euro add-on alongside your German VAT setup. The 149 euro covers us preparing and submitting the application; the EORI number itself is free at the Zoll, and you are free to file it yourself instead. We only handle the EORI for customers who want it done as part of their onboarding.