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. The EORI belongs to whoever files the customs declaration, so you need your own only where German customs is responsible for issuing you one, meaning your company has its own staff and premises in Germany. 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: most foreign sellers do not need their own EORI at all, so for them there is nothing to pay and nothing for us to file. Where German customs is responsible for issuing you one, the number itself is still free and you are free to apply yourself; Vaytax can file it as a one-time 199 euro add-on, and that 199 euro is for our work on the application, never for the number.
Frequently asked questions
Do I need an EORI number to sell in Germany?
Usually not. An EORI number belongs to the declarant, meaning whoever files the customs declaration in their own name. If a freight forwarder, customs agent or marketplace declares for you, their EORI is used and you need none of your own. A company established outside the EU generally cannot be the declarant for regular commercial or fulfilment imports in any case, so German customs will not issue it one unless it has its own staff and premises in Germany. Your import VAT stays deductible either way, provided your forwarder passes you the Einfuhrabgabenbescheid. If you store stock in Germany you still need a German VAT registration.
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. Where German customs is responsible for issuing you one, Vaytax can file the application as a one-time 199 euro add-on, but the number is never something you pay the authorities for, and most foreign sellers turn out not to need their own at all.
Is a GB EORI valid in the EU?
No. Since Brexit, a UK EORI number (starting with GB) is only valid for UK customs. On the EU side the declaration is normally filed by your forwarder on its own EORI, as your indirect representative, so most non-EU sellers need none of their own. Where German customs is responsible for issuing you one, meaning your company has its own staff and premises in Germany, an EU EORI 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?
Only where German customs is actually responsible for issuing one, which for a company established outside the EU means it has its own staff and premises in Germany. In that case we file the application as a one-time 199 euro add-on, and the number itself remains free at the Zoll. For most foreign sellers the honest answer is that no EORI is needed at all, because their forwarder declares as indirect representative, so there is nothing for us to file and nothing to pay.