The Economic Operator Registration and Identification (EORI) system is used by every Irish trader who interacts with the customs authorities in anyEuropean Union (EU) country; this number is also required whentrading with countries outside the EU. Each economic operator is allocated with an unique reference number, called an EORI number, which will be used by the customs authorities in Ireland and other EU member states for identification.
The EORI system was introduced under the provisions of the Regulation (EEC) No. 2913/92, amended by the Regulation (EC) No. 648/2005. Through this, the EORI system was applied at the level of the EU, being also transposed into the Irish law. Once a company or a natural person receives an EORI number, the respective code will be recognized at the level of the entire European Community.
In Ireland, the EORI numbers became applicable starting with 2009, when they were also applied at the EU level. They are used by businesses that develop import-export operations at a EU level. The EORI number is also used for the exchange of information between EU member states and by the EU customs institutions.
It is important to know that the EORI number can be used for the exchange of information only as long as the person or the company owning the respective EORI number provided his or her consent. Our team of consultants in Irish company registrationcan help businessmen with advice on how to obtain an EORI number in this country.
Who must have an EORI number in Ireland in 2021?
Following the EU’s regulations concerning the EORI system, there are several categories of entities that should register for the issuance of an EORI number. The legislation refers to both natural persons and legal entities and the registration for an EORI number has to be concluded following the legislation of the country where the person/entity is tax resident. For the purpose of the law, the following entities are required to have an EORI number:
•the economic operators who are involved with the customs authorities of the member states of the EU;
•this is applicable to both natural persons and legal entities considered economic operators;
•in the case of a natural person who was assigned with an EORI number in a member state there is no need to re-register in the case in which the person relocates to Ireland;
•the economic operators who are not established with the customs territory of the EU, provided that they perform specific economic activities;
•other persons that are not considered economic operators might also need an EORI number, as long as the national legislation of the country where they perform their activity can require them to be registered;
•the EU diplomatic representations may also need an EORI number in specific cases, but as a general rule, the registration is not necessary;
•the same can apply to international organizations and to non-governmental organizations.
If you want to apply for an EORI number in Ireland in 2021, you can rely on our local specialists.
What are the EORI requirements for multinational companies?
Business activities in Ireland are also developed through multinational companies. The EORI number in Ireland can also be required in the case of multinational companies. Those who want to open a company in Ireland should verify the conditions imposed by the customs authorities, as long as the business develops any activities that are handled through the Irish customs.
The manner in which the EORI number is assigned is influenced by a set of factors. A multinational company defines a type of business which is expanded across borders and which has an official headquarter in a specific country, where the company is considered a tax resident. When expanding in other countries, the multinational company will have in its composition other legal entities or branches.
In the case in which a sub-division of the parent company operating abroad has gained legal personality in Ireland and it is involved in customs operations, then, the company operating in this country will need to apply for an Irish EORI number. However, the parent company does not have the obligation to apply for an EORI number in its home country, as long as it is not involved in customs operations, even though its subsidiaries may need to be assigned with an EORI number.
The structure of the EORI number in Ireland
The structure of the EORI number in Ireland is aligned with the structure of the VAT number. The EORI system is made up of two elements, one at national level where all Irish economic operatorsare registered and one at European level, where all EU economic operators are registered.
In Ireland, all EORI numbers are formed by a prefix, starting with IE, the letters designating Ireland, and then the number is formed by the company’s VAT number. In the case of foreigners who want to apply for an EORI number in Ireland, the structure of the number can vary based on the structure of the VAT number with which they were issued in their home countries; our team of specialists in company formation in Ireland can provide more details concerning this matter.
The use of Irish EORI numbers in 2021
At the level of 2021, all Irish companies involved in cross-border activities are required to quote their EORI numbers orVAT numbers on electronic declarations. Economic operators are required to fill out electronic Single Administrative Document (SAD) declarations in which they will also insert their EORI numbers for both import and export procedures and then file the declarations with the Irish Revenue.
When completing the SAD declaration, the EORI number should be inserted into theboxes 2, 8 and 14 of this document. Irish companies will also be required to submit other documents related to the transport of goods. This is also available for any foreign economic operator trading into Ireland.
Disclosure of information of the EORI number in EU
Those who are involved inimport-export activities in Ireland should become familiarized with the requirements addressed to this field of activity. The issuance of an EORI number is a compulsory requirement for all businesses involved in trading activities registered after 2009 and it is important to know the following:
•the EORI number can be requested when performing trading activities with countries such as Andorra, Bosnia and Herzegovina, Gibraltar, Guernsey, Iceland, Liechtenstein, Moldova, Switzerland and Norway;
•the Irish Revenue is required to provide information concerning anytrader that has obtained a EORI number in Ireland to theEuropean Commission (EC);
•the EC holds anEU database comprised of the information offered on the EORI traders registered in eachEU member state;
•the Irish Revenue is required to provide regular updates on the EORI registrations concluded in the country.
Many Irish companies operate in the trading sector in 2021 for which they require EORI registration.
How to register an EORI number in Ireland in 2021
Businessmen who want to open a company in Ireland that will trade with other EU and non-EU countries are required to register with the Irish Revenue, through theironline portal. But, in order to do so, it is necessary to have an account with the Revenue Online Service (ROS), as well as a ROS Digital Certificate. Furthermore, it also required for the respective company to register for customs and excise with thisonline service.
The issuance of an EORI number in Irelandin 2021 can differ based on the nature of the applicant. For example, in the case of businesses that do not already have a ROS Certificate (meaning that they were not registered on the online platform of the Irish Revenue) or if they do not have an agent to represent their activity in Ireland, they should contact the eCustoms authorities, by sending an e-mail in which they request the issuance of the EORI number.
The same procedure for EORI registration in Ireland is required provided that the economic operator has its goods in the EU customs and the EORI number is necessary. When requesting to register for EORI in Ireland, the applicant company should provide its tax registration number, the company’s name and address.
Those that are already registered on the ROS portal can request the issuance of the EORI number by signing into their account and send an inquiry via the respective platform. Please note that those who have a ROS account must also conclude the required steps for excise and customs registration.
Once the procedures are successfully completed, the Irish authorities will automatically issue the EORI number assigned to the applicant. In a period of maximum 24 hours since the number became active, the EORI number will also be included in the Central European database.
Once the procedure for EORI registration in Ireland was completed, the EU law stipulates that Ireland, and other EU member states, must provide access to their national database to the EU authorities. The EU requires member states to provide mandatory information on the EORI number assigned to economic operators; however, other data can be optional. The mandatory information refers to the following:
• the EORI number assigned to an economic operator in Ireland;
• the full name of the person representing the company or of the natural person who acts as an economic operator;
• the address of establishment (in the case of Irish businesses) or the address of residence (in the case of natural persons);
• the establishment of the business in the customs of the European Union;
• the VAT number associated with Irish traders, where applicable.
Obtaining an Irish EORI number in 2021 is not difficult for any economic operator, as the procedure can be completed online with the help of our company registration agents.
How many businesses have registered for the Irish EORI number?
The Irish Revenue holds the information on the applications requested by the local economic operators for the issuance of an EORI number. Having the EORI number is the basic requirement for trading goods at the level of the EU and its importance is even higher, in the context of Brexit. Currently, the following data is available:
•the total number of business in Ireland which registered for an EORI number stands at 42,662 (at the level of March 2019);
•at the level of 2018, there were a total of 2,976 EORI registrations completed with the Irish Revenue;
•by the end of February 2019, the institution received 2,617 new applications;
•at the end of January 2019, the Irish Revenue registered 384 new registrations;
•in February 2019, the Irish Revenue received approximately 100 applications per day;
•this represented an increase of 330% compared to January 2019.
Even though the number of businesses applying for an EORI number in Ireland increased, the Irish Revenue addressed to approximately 84,000 businesses operating in this country, to request an evaluation on the necessity of having an EORI number. These businesses were contacted by the institution as it was observed that they have a certain level of trade with the United Kingdom (UK), and, once the Brexit procedure is completed, the EORI number will be compulsory to ensure good customs procedures.
Most of the businesses that were contacted by the Irish Revenue were registered in Dublin (14,000 companies), inCork (6,183 companies) or in Donegal and Galway. Our team of consultants in Irish company formation can advise businessmen on how to set up a business in any of these Irish regions. We will also help them register for EORI in 2021.
Does the EORI number in Ireland expire?
In theory, the EORI number does not expire, as long as the economic operator is still active. In this sense, it is necessary to know that once the application was made and the Irish EORI number was granted to the applicant, it will not be required to apply again in a given period of time.
However, there are several situations in which the EORI number can be deleted by the Irish and the European authorities, as stipulated by the Union Customs Code (UCC), applicable starting with 1st of May 2016. Article 7 of the UCC stipulates that the EORI number can be deleted in the case in which the economic operator requests this. The provisions of this law will also apply in the case in which the company ceases to operate due to various reasons, such as bankruptcy.
In the latter case, the EORI number can be deleted without the request of the applicant. This can happen if the respective authorities will observe the company’s current legal situation, which will lead to the invalidation of the number. After this, the local authorities will inform the company on the fact that the EORI number is no longer valid.
Economic operators in Ireland that will face this situation should know that in the case in which they will resume their business activities, they will need to apply for a new EORI number. The procedure for EORI registration in Ireland in 2021 will follow the same steps presented in this article; our team of consultants in company registration in Irelandcan offer more information to those interested in re-registering for an EORI number. We also invite you to watch our video:
What is an ad-hoc number in Ireland?
The ad-hoc number is a type of identification number that can be issued by the customs authorities in the EU, including in Ireland, in exceptional cases. This concerns only economic operators that are registered in third party countries and which trade their goods in the EU.
The ad-hoc number is issued by the customs authorities where the import of goods takes place and it can be used when an entity needs to file a specific type of declaration concerning the import of goods and which does not have an EORI number.
This particular situation can occur when an entity did not receive its EORI number, or when the economic operator is not legally required to complete the EORI registration in Ireland or in another member state, but needs an identification number solely for the purpose of the filing a required customs declaration. This type of number does not replace the EORI number and will not be included in the EORI system, which means that if the company registered outside the EU will actually need an EORI number, it must register for EORI in Ireland or in another member state where the import takes place.
Those who want to register for EORI in Ireland in 2021 can rely on the entire support of our company formation agents who can guide them through the entire process.
For complete information about the Irish EORI system, you can refer to our specialists. You can also contact us if you want to open a company in Ireland; and we can provide assistance for all the steps related to this procedure, which also includes assistance on the tax regulations and tax compliance imposed to any business form; our representatives may assist with any other legal matter that could be of interest for foreign businessmen investing in Ireland.
Paul Sheridan is one of our company formation specialists. He can help you establish your company in Ireland fast and easy.
Call us now at +353 1 254 6150to set up an appointment with our lawyers in Dublin, Ireland. Alternatively you can incorporate your company without traveling to Ireland. All our clients beneficiate from the joint expertize of local lawyers and international consultants.
- cost-efficiency: competitive company formation prices;
- prompt response to your inquiry (maxim 24 hours);
- free and complete legal information featured on our site, at your disposal.