Do I need an EORI number?

One of the questions we have been receiving more and more often lately is: “What exactly is an EORI number, and do I need one?”

The short answer is: if you are a business involved in importing or exporting horses to or from the European Union, or if you lodge customs declarations in the EU, you will most likely need an EORI number. If the sale of the horse is between private individuals, an EORI number is generally not required. Because there is still quite a bit of confusion around the topic, we wanted to put together a short guide to help horse owners, traders, and companies better understand what an EORI number is and why it is important when importing or exporting horses.

The good news? Getting an EORI number is usually quick, easy, and completely free.

What is an EORI number?

EORI stands for Economic Operators Registration and Identification. It is a unique identification number used by customs authorities to identify businesses involved in international trade.

If your company is importing goods into the European Union, exporting goods from the European Union, or lodging customs declarations within the EU, customs will need this number to process the necessary declarations.

Is an EORI number the same as a VAT number?

Not necessarily. In Belgium, an EORI number generally consists of the country code BE, followed by your VAT number. However, having a VAT number does not automatically mean that you have an active EORI number. The EORI registration still needs to be requested and activated before it can be used for customs purposes. This is something many people are unaware of until they are preparing an import or export shipment, which is why we often recommend checking this in advance.

In other EU countries, such as Germany or France, the EORI number may have a completely different format and is not necessarily the same as the VAT number.

The EORI system is used across the entire European Union. Once your EORI number has been issued by an EU Member State, it can be used for customs formalities throughout the EU. In other words, you only need one EORI number for all your customs activities within Europe.

Don’t forget this before your horse travels!

When a horse is imported or exported, there are already plenty of documents and formalities involved. Making sure your EORI number is active beforehand can save valuable time and help avoid unnecessary customs delays.

At EHS, we assist our clients with these procedures every day. That’s exactly why we wanted to write this blog: to answer one of the most common questions we receive and help make the import and export process a little easier to understand.

One additional point that is often overlooked is the link between an EORI number and VAT on export sales. When horses are sold abroad, the sale may qualify for a 0% VAT rate if the horse is purchased directly for export. Your valid EORI number is the reference that legally links the export declaration to the sale. Without an export document featuring your valid EORI number, the tax authorities may not accept the VAT exemption, meaning you could still be liable to pay the VAT on the sale. Depending on the value of the horse, this can amount to thousands of euros.

If you’re unsure whether your company has an active EORI number, feel free to reach out to our team. We’re always happy to help!