EORI stands for Economic Operators Registration and Identification. It serves as a user identification number for traders who must communicate with EU customs and tax authorities. Communication such as filing a declaration or requesting customs simplifications, approvals, or decisions. The Union Customs Code (UCC) and the delegated and implementing acts under it set forth the scheme. While it is not necessary for traders to have one when transporting products inside the EU Member States, they do require one when importing into or exporting from outside the EU. If they want to file a customs declaration, an Entry-Exit Summary declaration, or request a decision or approval from a Member State, traders formed outside of the EU must also have an EORI number.
EORI number
A code that is exclusive to the European Union is called an EORI number. Economic operators (companies) or private people are given an EORI by a customs authority in a Member State. The number is valid across the Community. To identify the client during customs procedures, this code is necessary.
VPID number
The Hungarian customs authority began registering and managing economic operators based on the customs identity number (VPID number) on May 1, 2004, when the system developed following the EU customs legislation that went into effect. A Customs identification number is given to the customer during the VPID registration process by the customs authority. This number will be used as the primary identifier on all subsequent customs paperwork. Clients who are not individuals are required to notify any changes to their personal information, in writing, within 15 days of the change. The inability to do so could lead to issues later during the customs process. Filling out the application form and having the authorized signature of the economic operator are requirements for requesting a VPID number.
Requesting for the EORI number
After the enactment of the relevant legislation, the VPID number used for national identification purposes can also be used as an EORI identity. This means that the client is not required to take any additional actions if they are engaged in activities covered by customs legislation after May 1, 2004, and are established in Hungary. The client must first apply for a VPID number if the client is based in Hungary and does not already have one. To start a process governed by customs law at the customs authority, the client must declare on the Datasheet required for the application that it desires to use the desired VPID number as an EORI code.
Documents to be attached to the application
Here are the documents required for application based on whether the applicant is an economic operator or an individual:
Prospective economic operators
Issued no later than 30 days after filing a certificate of incorporation or a business extract with historical data. Documents certifying an owner and customer registration number, an IBAN, and a bank account contract (only for situations when the certificate of incorporation is missing).
Private businessperson
Entrepreneurship document certified copy. A contract for a bank account that verifies the owner and customer identification number. Individuals must affix copies of their passports, ID cards, address cards, tax numbers, and documents attesting to their ownership and client registration numbers if they are foreign nationals.
It’s crucial to know that the client must declare whether they want to use their VPID number as an EORI code when applying for a VPID number.
Authorizing body for the EORI number application
Any business or person with a presence in the European Union who wants the code must apply for one at the appropriate authorities in their home country. The Hungarian Customs and Finance Guard is permitted to issue it in Hungary. The customs authorities or other authorities of the Member State where the client first files a customs declaration for a customs procedure or an entry/exit summary declaration related to border crossing are responsible for registering the customer’s EORI if they do not already have one. The pertinent Member State may be able to give information regarding the EORI registration of clients not formed in Hungary, that is, established in the other Member States. The Hungarian Customs and Finance Guard is the designated authority in Hungary; in this case, registration is conducted following the rules about the issuance of the VPID number.
The permanence of the EORI number
EORI numbers granted in the other EU Member States may be used in all EU Member States, including Hungary, to conduct activities governed by customs law. As a result, EORI numbers issued in Hungary can be used in all Community Member States. It is vital to remember that business establishments in Hungary with tax identification numbers from the other Community Member States must request that the Hungarian Customs and Finance Guard include those numbers in the EORI documents. On the website of the European Commission, anyone can determine whether an EORI code is active or not.
