Definição
EORI (Economic Operators Registration and Identification) is the mandatory identifier used by EU customs authorities to track import and export operators. Any business physically moving goods across the EU's external border — as exporter, importer, or both — needs an EORI number.
Structure: country code (2 letters) + a national registration number. For example, a Spanish EORI looks like "ESA12345678" where "ES" is Spain and the rest typically matches the VAT / tax ID.
How to get it: apply to the customs authority of your member state. In Spain: Agencia Tributaria; UK post-Brexit still issues GB EORIs for cross-border with the EU; Germany: Zoll (customs administration). The process is usually online, free, and takes 1-3 business days.
Scope: one EORI is valid across the whole EU. You only need one even if you trade through multiple member states.
The commercial invoice for any import or export must carry the EORI of both sides. Without it, goods can be held at customs or the VAT input credit refused.
After Brexit, UK businesses exporting to or importing from the EU need a GB EORI plus (depending on flow) an EU EORI obtained in an EU member state they trade with.