Article

Importance of EORI Registration

Indirect Tax Matters August 2020

As Brexit draws ever closer, Irish Revenue have begun issuing correspondence entitled ‘Act Now – Get and Be Brexit Ready’ to large numbers of traders in Ireland. Many of you may have already received this letter which details a number of considerations in relation to Brexit. In particular, it draws attention to the potential requirement to hold an EORI number to ensure efficient and effective movement of goods to/from the UK from 1 January 2021.

The EORI number is the Economic Operators Registration and Identification number, and it is required by any trader who imports or exports goods into or out of the European Union. From 1 January 2021, this will include such movements into and out of the UK. The EORI number, once successfully secured, is valid throughout the EU and it is used as a common reference number for interactions with customs authorities in any Member State.

If you are concerned this is a requirement that may apply to you it is worth considering the following before proceeding further with an EORI application:

  • If you are a services only trader, you should not require an EORI but may still have received the Brexit correspondence from Irish Revenue
  • If you previously registered for Customs and Excise (C&E), you may already hold an EORI number. This can be verified using the following link:

https://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp?Lang=en

Please note, the default option for validation will be ‘IE’ followed by your VAT/Tax Registration number.

If you do not fall into one of the above categories, we would strongly recommend that you apply for the EORI number and to take this action sooner rather than later. Without the EORI number in place before 1 January 2021, traders can expect unnecessary and unwanted delays in the import/export of goods from/to the UK.

The EORI registration can be processed online using the Revenue Online Service (ROS) which any trader filing returns in Ireland should have access to. A registration for Customs and Excise (C&E) is required in advance of the granting of the EORI number, a registration that can also be granted through ROS.

Securing your EORI number is an important step in the journey to being Brexit ready, one which will allow traders a smoother transition in trading with the UK once they officially depart the EU.

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