Everything About the EORI Code: When Do You Need It?

In international trade, businesses have to deal with various customs requirements, and one of the key identifiers is the EORI code. It stands for Economic Operators Registration and Identification and is used in European Union customs systems.

The EORI code allows customs authorities to identify companies and individuals carrying out customs procedures, such as importing or exporting goods. Without the required identification number, customs clearance may be delayed, which can lead to extra storage, logistics, or delay-related costs for the business.

In this article, we explain what the EORI code is, when it is needed, how to obtain it, and what businesses trading outside the European Union should know.

When Is an EORI Code Mandatory and When Can You Manage Without It?

An EORI code is usually required when a company or an individual completes customs formalities for goods moving between the European Union and third countries. For example, it is used when importing goods from China, the United States, the United Kingdom, or other non-EU countries, as well as when exporting goods outside the EU.

In trade between EU member states, customs formalities usually do not apply, so an EORI code is generally not required simply because goods are being bought or sold in another EU country.

This code may be needed not only by companies but also by individuals when they carry out economic activity or, in certain cases, complete customs procedures. The EORI code is issued once and is valid throughout all European Union member states.

Getting an EORI Code Online: A Step-by-Step Guide

In Lithuania, the EORI code is obtained electronically. The application to register an economic operator is submitted through the Lithuanian customs electronic systems, such as BAP or MLS.

First, the applicant must log in to the electronic services using approved e-government identification tools. The application must include the main details: company or individual information, contact details, registration data, and other information required by customs.

Obtaining an EORI code is free of charge. The review time depends on the accuracy of the submitted data and customs workload, so it is best to complete registration in advance rather than right before a shipment is due for customs clearance.

Once issued, the EORI code can be checked in the European Commission's EORI database. This verification helps confirm that the number is valid and can be used in customs procedures.

Common Registration Mistakes and How to Avoid Goods Getting Stuck at Customs

One of the most common issues when registering for an EORI code is submitting inaccurate information. Mistakes in the company name, addresses, registration numbers, or contact details can slow down approval of the application.

Another frequent mistake is postponing the EORI application until the shipment has already reached the customs terminal. In that case, additional costs may arise because of storage, logistics delays, or disrupted supply processes.

To avoid these situations, it is worth obtaining the EORI code before starting international transactions. Accurate company data in the application helps ensure a smoother process and faster issuance of the code.

EORI Code and Accounting: What Should You Know About Taxes and Import VAT?

The EORI code is used in customs declarations, which makes it important for companies importing or exporting goods. Properly completed customs procedures help calculate import duties correctly and, where the legal conditions are met, include import VAT in the VAT deduction.

It is important that customs documents are aligned properly with the company's accounting records. Import invoices, customs declarations, and other related documents should be handled consistently so that the company can substantiate the transactions it has carried out.

Well-organized import accounting supports transparent financial management and reduces risk during tax authority or customs inspections.

How to Prepare for Smooth Trade Outside the EU?

To avoid disruptions, the EORI code should be obtained before international transactions begin. Ideally, this question should be resolved before signing supply or sales agreements for goods.

Smooth trade does not depend on a single document alone. Cooperation between company management, logistics specialists, and accounting is equally important. Clearly assigned responsibilities help ensure that customs procedures run without interruptions.

It is also important for businesses to monitor legal changes, update information in customs systems when company details change, and use digital tools that help manage accounting and logistics processes more efficiently.

When handled properly, the EORI code becomes not an obstacle but a reliable tool for smooth international trade.