EORI Registration in Ireland - The 2023 Guide
EORI Registration in Ireland
Updated on Tuesday 18th April 2023 Rate this article
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The Economic Operator Registration and Identification (EORI) system was introduced in Ireland in 2009 for companies involved in trading activities. The EORI became effective from 1st of July 2009 and companies which interact with the Customs Authorities within the European Union are required to have an EORI number. Foreign investors interested in opening a company in Ireland in 2023 can receive an in-depth presentation on the EORI system from our Irish lawyers. Our attorneys can offer legal consultancy regarding the customs legislation available for European operators, but also for companies that are registered outside the European Union (EU).
| Quick Facts | |
|---|---|
| Who needs EORI registration in Ireland | Companies exporting or importing goods in/out of the EU |
| Non-EU company EORI registration | Yes, when trading within the EU |
| Automatic EORI registration in Ireland | Enabling the EORI number with the Irish Tax and Customs is required |
| EORI usage | As a common reference number for interactions with customs authorities across EU Member States |
| Time frame for registration | 24 hours in most cases |
| EORI registration services | Upon request |
| Exemptions | Not used by persons other than economic operators |
| Period for registration | Unlimited |
| Validity | Valid as long as the holder remains registered for customs |
| Availability outside EU | Valid throughout the EU |
| Documents for EORI registration in Ireland | The company's VAT number for online registration |
| EORI number format in Ireland | IE + VAT or IE + business tax reference number |
| EORI de-registration | When the trader is no longer registered for customs |
| Local tax agent required in Ireland | Not mandatory, but advisable |
| EORI registration services offered by our lawyers in Ireland | Complete registration services for EU and non-EU companies |
What is the law regarding the EORI system?
The EORI system was established at the level of the EU under the Regulation (EEC) No. 2913/92 and it was created in order to increase the level of security for the goods traded in the Community. The legislation was amended by the Regulation (EC) No. 648/2005; our team of lawyers in Dublin, Ireland can offer an extensive presentation on the legislation regulating the usage of EORI numbers.
EORI system in Ireland
The EORI system is a part of the “Safety and Security Amendment” implemented by the European Union (EU), which was created with the purpose of establishing a unified system throughout the EU for companies which have to file declarations at the Customs Authorities situated in each member state.
The Customs Division is the authority responsible for assigning the EORI number and the procedure is a straightforward one that will usually allow applicants to receive their EORI number in a short amount of time, in most cases within 24 hours or even faster when they opt for the application via the cCustoms Helpdesk.
Because the company’s EORI number is a simple extension of the tax registration control, the economic operator who engages in the registration process is not required to present addition documents apart from the ones already required for tax registration control. Our lawyers in Ireland can give you more details.
The online application is usually the simplest procedure, however, it is not available to all economic operators in the same manner as they may not have an existing account with the Revenue Online System. While it is possible to create an account and follow the steps as per usual, one should seek proper guidance according to its status and whether or not that operator is already registered with the Customs Authorities. When the registration is already made, the application is submitted under the Customs and Excise options according to the details on the eRegistration form. We remind those interested that when they are not registered with the Revenue Online System they will need to handle additional steps.
The following video offers a short presentation on the EORI registration requirements applicable in Ireland in 2023:
According to the EU’s legislation, the EORI number is compulsory for any company established in Ireland, as well as for natural persons who are involved in customs activities in this country. Under this legislation, any company or natural person involved in customs activities will receive a unique EORI number, which will be issued by the local Customs Authorities.
Irish companies which do not operate commercial activities under the customs legislation do not need an EORI number, as the activities are carried only within the territory of Ireland; our Irish law firm can provide you with more details on the matter. Our firm is also able to assist individuals who need to solve personal matters, such as those related to divorce in Ireland.
EORI number in Ireland
Irish EORI numbers are submitted by the Irish Revenue to the European Commission, which keeps the EU’s database on the customs activity across Europe. Irish EORI numbers are attached to the Value Added Tax (VAT) number, which is compulsory for all companies in Ireland.
As a general rule, EORI numbers in Ireland are identic with the VAT numbers and are identified by the following rule: the use of the prefix "IE" and a number comprised of 7 digits. Economic operators in Ireland are required to submit their EORI numbers on the Single Administrative Document at the Irish Revenue.
All EORI numbers can be checked in the online database. It should be noted that after the UK’s withdrawal from the EU, only Northern Ireland EORI numbers can be checked, as per the Northern Ireland Protocol. There are three options available for interested parties and they include checking is an EORI number is valid, make a search on the EORI Sharing Authorities and and searching on EORI Registering Authorities. If you have further questions on this matter, please do not hesitate to reach out to our attorneys in Ireland.
What entities need an Irish EORI number in 2023?
The EORI system is required for any Irish legal entity that is involved in trading activities with countries outside the EU. Ireland benefits from an online system, established by the Revenue Commissioners, where entities that need an EORI number can register. The online registration service for EORI operators is the Revenue Online Service (ROS) and in order to register here, the applicants need the login details provided by ROS and the digital certificate issued by the same service.
The obligation for having an EORI number is also necessary for EU companies, but it is necessary to know that natural persons involved in trading operations are also required to have an assigned EORI number. This is prescribed under the regulations of the Customs Code Implementing Provisions. However, the national legislation of each member state provides the definition for what a natural person means and the legal understanding of a corporate body.
It is necessary to know that the EORI number can also be applied to international organizations or to non-governmental organizations. Although these types of entities are not involved in commercial activities, they may conclude, in specific conditions, customs operations and this is why the EORI number can be required. In this situation, such entities can be considered economic operators and the allocation of the EORI number is imposed by the law, even in the case in which they benefit from full exemptions on the customs duties.
For the scope of the EORI number, the following definitions are commonly used:
- Economic operator: a person involved in activities covered by the customs legislation/Article 5(5) of the Union Customs Code;
- Person: a natural or level person or any association of persons that are not legal persons but have the capacity to perform legal acts as recognized under the Union or national law;
- Established in the territory of the European Union: for natural persons, any person who has his/her habitual residence in the customs territory of the Union; for legal persons, having the central headquarters or the permanent business establishment in the customs territory of the Union.
The permanent business establishment is a fixed place of business where the company has both the human and technical resources permanently present and through which the customs-related operations are carried out in part or in their entirety.
It is also useful to note for the purpose of EORI registration that the current provisions state that when an economic operator has several establishments throughout Member States, it will only use one EORI number assigned by one of these states. The team of experts at our law firm in Ireland can provide more details on how this applies in case of branches and/or subsidiaries. For example, when foreign company, for example one from the United States, has offices in Ireland as well as other EU countries such as Denmark, it will use only one EORI number and it may apply for it with the authorities in Ireland, as briefly described in this article.
Are there any requirements for non-EU traders in Ireland?
As a company established outside the EU involved in trading activities with member states of the Community, there are special requirements concerning the EORI number. Thus, a non-EU company will need an EORI number when it has to submit documents such as: the customs declaration, an entry summary declaration or a exit summary declaration. The following will also apply:
- • non-EU companies registered as Authorized Economic Operators (AEOs) are required to have an assigned EORI number;
- • the EORI number must be revealed by the AEOs when completing the AEO application form;
- • the application for the EORI number can be registered in the country where one of the customs procedures are required for the respective type of company;
- • thus, if a company lodges a customs declaration with the Irish customs, the EORI number can be obtained in this country;
- • the same applies when signing the exit and entry summary declaration or when requesting the AEO status.
What are the parties involved in the usage of EORI numbers?
As a member state of the EU, Ireland follows the applicable legislation prescribed by the European Commission (EC). The EC represents in this case the central structure of the EORI system and it has the role of gathering the information sent by each member state, Ireland included, on the EORI numbers registered across the EU.
Another party involved in the EORI system is represented by each member state of the EU, which has the right of appointing the local institutions that can regulate at a national level various matters related to the EORI number. The economic operators involved in trading activities in Ireland or in another member state have the personal responsibility of starting the registration procedure, in order to obtain an EORI number.
Third parties are also involved in this process, in the sense that, as users, such entities are allowed to verify if a certain EORI number is active. This can be done through the European portal where all the information of EORI numbers is stored. Our lawyers in Dublin, Ireland, can tell you more about this procedure.
What is an entry summary declaration in Ireland?
An entry summary declaration in Ireland refers to a legal document that has to be completed by entities trading goods and products. The document, as its name suggests, needs to be completed and filed when the trader shows the intention of entering the territory of an EU country. Through the entry summary declaration, the EU customs verify if the carrier complies with the legislation in its designated field (it establishes the level of risks associated with the respective products).
The entry summary declaration needs to be lodged with the Irish authorities with a certain amount of time prior to the actual import of goods in the country; the requirement to file this document at the level of the EU is generally imposed only once, at the first EU customs authority where the economic operator will enter the Community area.
What is the exit summary declaration?
Another requirement is for goods that are taken out of the customs territory of the Union. This is the obligation to lodge the EXS or the exit summary declaration. This is done irrespective of the final destination of the goods and it is part of a risk assessment and the general customs control before departure. However, the exit summary declaration is lodged when the re-export declaration is not required.
An example of a situation during which this declaration is needed is when the goods are moved overland between two EU Member States via a third country unless a safety and security agreement is in place between the EU and those countries. It also applies for goods that are taken outside of the EU customs territory after they have been in temporary storage for more than 14 calendar days. Our lawyers in Ireland can give you more information on the situations in which the EXS is required.
We also highlight the fact that the EU has security agreements with countries such as Norway and Switzerland and in this case there is a waiver from presenting the EXS. This is based on the fact that the signatory states apply security rules that are the equivalent of those that are currently in force in the EU.
The EXS is lodged by the carrier or by his representative.
According to the Irish Central Statistics Office, the seasonally adjusted trade surplus decreased by 1.7 billion EUR in October 2020. Other data show the following:
- the exports value was 12,263 million EUR in October 2020;
- the exports value in October 2020 was 6,758 EUR;
- the exports value in September 2020 was 13,480 EUR and that of the exports 6,275 EUR.
The same Statistical Office also offers us data about the business environment in the country in 2020. According to the numbers released by the statistical publication, small and medium enterprises accounted for 41.9% of the business economy turnover in 2020. Other data about the SME sector shows that:
- the small and medium enterprises were responsible for engaging 68.4% of the persons in the workforce;
- their gross value added was of 34.5%;
- 99.8% of these companies were active ones.
In 2020, there were 18,743 new entity registrations. As far as the percentage of persons that were engaged by some of the most relevant business sectors, the data shows that 47.4% of the workforce was engaged by the services sector.
If you need further information on the EORI number in Ireland in 2023, please contact our team of Irish lawyers for assistance on this matter.
Our lawyers provide a wide range of services to companies and individuals alike, such as those related to divorce in Ireland, among others.
