In Ireland, businesses engaged in trading operations now have access to the Economic Operator Registration and Identification (EORI) system. Companies that engage with the Customs Authorities within the European Union must have an EORI number as of the first day of July 2009. A higher level of security for the commodities sold in the Community is achieved through the EORI system. For businesspeople in the European Union, the number serves as a standard reference identifier.
EORI system
The European Union (EU) implemented the “Safety and Security Amendment” intending to create a unified system throughout the EU for businesses that must submit declarations to the Customs Authorities located in each member state. The EORI system is a part of this amendment. The authority responsible for allocating it is the Customs Division, and the process is simple enough to typically allow applicants to acquire the number quickly. In most cases, within 24 hours or even sooner should they choose to apply via the Customs Helpdesk.
EORI application
Economic operators that participate in the registration process do not need to provide any additional papers beyond those currently needed for tax registration control because the company’s number is only a simple extension of the tax registration control. Although applying online is typically the simplest process, not all business owners can use it because they do not already have an account with the Revenue Online System. Even though it is possible to set up an account and proceed, as usual, considering the operator’s position and whether he or she is already registered with the Customs Authorities, relevant guidance should be sought. According to the information on the e-Registration form, the application is filed under the Customs and Excise options if the registration has already been completed.
Irish entities that require an EORI number
It is required by EU law for any company founded in Ireland as well as for natural people engaged in customs activities in this nation. According to this legislation, the local Customs Authorities will issue an individual number to each business or natural person engaged in customs activity. Since their operations are restricted to Irish territory, Irish businesses that do not engage in commercial activity as defined by customs law do not require it.
Irish EORI numbers
The EU’s database on customs action in Europe is maintained by the European Commission, which receives Irish EORI numbers from the Irish Revenue. The Value Added Tax (VAT) number, which is required for all enterprises in Ireland, is linked to Irish the number. It is identical to VAT numbers and can be distinguished by the following convention: the use of the prefix “IE” and a number with seven digits. The number must be entered on the Single Administrative Document at the Irish Revenue by all economic operators in Ireland.
Looking up the database online
The online database allows users to search through all EORI numbers. The Northern Ireland Protocol states that only Northern Ireland EORI numbers may be examined following the UK’s separation from the EU. Interested parties have three alternatives, including determining whether an EORI number is legitimate, conducting a search on the EORI Sharing Authorities, and conducting a search on the EORI Registering Authorities.
Other information
It is important to be aware that non-governmental groups and international organizations can both use it. Even though these kinds of businesses don’t engage in commercial activities, they might complete customs operations under certain circumstances, which is why the number might be necessary. In this instance, these entities may be regarded as economic operators, and the legislation requires the assignment of the number even if they receive complete exemptions from customs taxes.
Any Irish legal entity engaged in trade with non-EU nations is required to use the EORI system. The Revenue Commissioners have built a web-based registration system for EORI-required organizations in Ireland. The online registration service for EORI operators is the Revenue Online Service (ROS) and to register here, the applicants need the login details provided by ROS and the digital certificate issued by the same service.
