The EORI number: the EU customs ID, and how to get one

What an EORI number is

EORI stands for Economic Operators Registration and Identification. It's the EU-wide reference number that customs authorities use to identify a business in customs procedures: import declarations, export declarations, transit, and summary declarations. One number is recognised across the EU, so a Dutch BV's EORI is recognised at any EU port or airport where your goods clear customs.

Each economic operator has one EORI within the EU, issued by the customs authority of the member state where it's established. For a company based in the Netherlands, that's Dutch Customs (Douane).

When you actually need one

You need an EORI number whenever your business interacts with EU customs, in other words whenever goods cross the EU's external border. In practice that means:

• Importing physical goods from outside the EU: inventory from China, the US, or post-Brexit the UK, arriving at a Dutch port or airport.
• Exporting goods to non-EU countries, where the EORI identifies you as the exporter on the declaration.
• Acting as the declarant or consignee on a customs document. Even where a freight forwarder or customs agent files it for you, the declaration references your EORI.

You do not need an EORI for purely intra-EU trade. If your BV only buys and sells within the single market, those movements are handled under the VAT system, with no customs declaration and no EORI. The trigger is the external customs border, not the volume or value of what you sell.

EORI vs VAT number: the difference

First-time importers often mix these up, because in the Netherlands the two numbers are closely related. They are not the same thing:

A Dutch EORI takes the country prefix NL followed by digits based on your BV's RSIN, so the two identifiers look related. But customs systems read the EORI, the tax system reads the VAT number, and they're issued and administered by different authorities. An importing BV typically ends up using all three. For how EORI fits into the wider registration chain when you incorporate, see the non-EU founders guide.

How a Dutch EORI is issued

For a BV established in the Netherlands, the EORI builds on registrations you already have. For importers using a freight forwarder or customs agent, it also needs an application to Dutch Customs:

1. The KVK registers the BV and issues its RSIN as part of incorporation. The Belastingdienst then decides on VAT registration off the same filing (see our non-EU founders guide for the full sequence).
2. Your EORI is based on that RSIN: according to the KVK, a Dutch EORI is normally the RSIN with the NL prefix.
3. Where a freight forwarder or customs agent will make declarations for you, which is typical for importers, the BV applies through Douane's EORI application form. This can run right after incorporation, in parallel with VAT registration.
4. We don't publish a processing time for the Douane side, because it depends on Dutch Customs and we can't confirm a reliable figure. Check the current position with Douane, or with your freight forwarder, before committing to a shipment date.
5. Verify the number is live in the EU's EORI validation database before your first import, so a forwarder isn't held up at the port over an unactivated number.

None of this needs a trip to the Netherlands; it's administrative and handled remotely, in keeping with the rest of the formation process. See how it works for the incorporation timeline this sits alongside.

How EORI relates to Article 23

Article 23 is a Dutch licence that lets you defer import VAT to your periodic VAT return instead of paying it at the border when goods clear customs. It's a timing benefit, not an exemption: the VAT is still due, it's just declared and deducted on the same return rather than paid upfront and reclaimed later.

The EORI sits underneath Article 23 as a separate prerequisite, not an alternative to it:

• The EORI lets you clear goods at all. Without it, customs can't process your import declaration, with or without deferral.
• Article 23 changes the cashflow of the VAT on those cleared goods, once you have a VAT number and turnover-tax number to apply against (Article 23 is applied for as soon as those are issued, and the Belastingdienst decides within eight weeks; approval isn't guaranteed).
• You typically need both for an import operation: the EORI to declare, the Article 23 licence to defer the VAT, and a Dutch VAT registration to file the return where the two net out.

Because of that link, EORI application help is included in our Article 23 support add-on (€995 ex VAT, available with any package): we prepare the Article 23 application and evidence pack and help with the EORI application; you sign the Article 23 application as the entrepreneur. If you want to see the cashflow arithmetic for your own import volumes, the Article 23 calculator works through it as a deferral, not a saving.

What the number actually looks like

An EU EORI is the two-letter country code of the issuing member state followed by a numeric sequence. A Dutch EORI takes the form NL followed by digits based on the entity's RSIN, for example NL123456789 (illustrative only). The prefix tells customs across the EU which authority issued it; the digits tie it back to your Dutch registration.

Because the RSIN is issued at KVK registration, you'll generally know the basis for your EORI as soon as your BV is registered, but confirm it's been activated in the customs systems before relying on it. The EU keeps a public validation tool where you can check that any EORI is registered and active.

Common mistakes to avoid

• Assuming the VAT number alone is enough. Customs needs the EORI specifically; a forwarder can't clear goods against a VAT number on its own.
• Leaving it to the last minute. A held shipment at the port is expensive. Confirm the EORI is live before goods are in transit, not once they've already arrived.
• Confusing the EORI with the Article 23 licence. The EORI lets you import; Article 23 defers the VAT on what you import. They're separate registrations, applied for separately.
• Forgetting the GB side post-Brexit. Your NL EORI covers the EU import; clearing goods out of the UK may need a separate GB EORI. See the BV vs UK Ltd comparison for the wider cross-border picture.
• Not closing it on dissolution. If you wind the BV down, the EORI should be closed along with the other registrations. Our dissolution guide covers deregistration.

This guide is general information, not tax or legal advice. Rules and rates change; check the current position and get advice on your own situation before acting.

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