An EORI number is needed for all customs transactions into and out of the European Union. Those companies resident in Spain or those importing and exporting lots of products via the Spanish border should apply for an EORI number there. We summarized all important information on the EORI system in Spain for you in the following page.
Antonia Klatt
Last Updated on 3 January 2022What is an EORI number in Spain?
An EORI number is an alphabetical and numerical code used to identify each individual company or private person carrying out importing and exporting activities within the Economic Operators’ Registration and Identification System. After a legal entity applies for an EORI number, for example in Spain, the number is then used when it comes to customs duties EU-wide. This does not only encompass products leaving or entering the European Union, but also the intra-community operations and movement of goods.
Who needs this number in Spain?
In Spain, as well as any other European countries, every merchant, company, transporter, forwarder or even privat person with customs duties requires an EORI number to fulfill them. However, every entity only needs one number, which is valid EU-wide. Therefore a company resident in Germany and registered for the EORI system in Germany can use their number to import goods into the European Union via Spain. Similarly a Spanish resident company with a Spanish EORI number will be able to export products via a German harbor.
There are a few exceptions to this rule. For one, branches of a larger company do not use their own, but the EORI number of their headquarters. Furthermore companies, which only submit a few customs declarations per year are not required to register and apply for an EORI number. You can find out more about the regulations, which apply EU-wide, in our main EORI page.
What does a Spanish EORI number look like?
All across Europe, an EORI number consists of a numerical code indicating the country of registrations, the ISO code, and numerical code identifying the applicant. The length of the numerical code depends on the country. In Spain, the country ISO code ES is followed by the Spanish Tax Identification Number (NIF), which is eight digits long. A Spanish EORI number therefore could look like this:
ES1357924
However, the EORI numbers in Spain don’t always follow this form. Companies established in the European Union but not in Spain should apply for an EORI number in their own country. But companies which are not established in any European country at all can generally choose where to register for the EORI system. If they choose to apply in Spain, the country’s ISO code, ES, will be followed by a K, the ISO code of the company’s home country, and the number assigned by their tax office.
A seller from the UK, for example, will already have the UK tax identification number called unique taxpayer reference (UTR). The UTR consists of 10 numerals and the UK’s ISO code is – of course – GB. Therefore an UK companies EORI number applied for in Spain could look something like this:
ESKGB1357924680
Note: Since the UK’s departure from the European Union all EORI numbers starting with GB, which originate from Britain, are invalid.
Generally, foreign companies which are not resident in the European Union tend to apply for an EORI number in the country, in which they first registered for VAT or in which they are registered for OSS. While the OSS and EORI number are different topics, both are necessary to successfully and lawfully trade across the EU and companies tend to bundle administrative tasks in one country. Find out more about OSS here.
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How to get the Spanish number
In Spain, you can apply for an EORI number via the online platform of the Spanish tax office – the AEAT. In order to do so, you will need a digital certificate which acts as an online identification document and can be obtained from via the online platform as well – no matter if you are a Spanish citizen or foreigner.
If you are a Spanish citizen or company, you will have been most likely assigned an EORI number when registering your business. However, if you are a non-EU company you will definitely need to complete the application process. You will also need to register for VAT in Spain and submit regular VAT returns in this country as well.
Register for VAT in Spain
Submit VAT Return in Spain
Once you have the digital certificate you can start your application process on the electronic platform. Simply upload the digital certificate when necessary and fill out the forms. In order to do so, you will need a document identifying you as a natural person, in the case of Spain a NIE number, or a document identifying your company in the business register. NIE roughly translated stands for Number of Identity of Foreigner and is a number assigned to foreigners so they can be identified once they enter into Spain. Both documents need to be translated into Spanish prior to the application.
Please also note that the entire process and all form pages need to be read and filled out in Spanish. If you do not speak the national language you might consider getting help from specialized service providers, such as hellotax. Our Team primarily takes care of your VAT duties, but can also aid you in several registration processes in Spain and is able to translate all documents for you. Contact us today!
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