For any business moving goods across the EU’s external border, the EORI number is the key that opens customs. Without it, an import declaration cannot be lodged, an export cannot be cleared, and a shipment can sit in a warehouse while storage fees grow. For companies trading through Poland, understanding how EORI works is a basic step in planning a supply chain.
What an EORI number is and who needs one
EORI stands for Economic Operators Registration and Identification. It is a single identifier used by customs authorities across the whole European Union. Any economic operator that deals with customs, by lodging import, export or transit declarations, using customs warehouses, or filing safety and security data, needs one.
The number is valid throughout the EU, so a business only ever needs one. A company established in Germany that clears goods in Gdańsk uses its German EORI. It does not need a Polish one.
Can a non-EU business register in Poland?
Yes, under conditions. A company from outside the EU can obtain an EORI number in Poland if it has not already been given one in another member state. In practice, a non-EU business usually registers in the country where it first lodges a customs declaration or carries out another customs activity. If a non-EU company already holds an EORI from another EU country, it does not apply for a second one. It registers on the Polish customs portal and provides its existing number instead.
EU-established companies cannot get a Polish EORI. They must obtain one in their own country of establishment.
How the application works
In Poland, EORI matters are handled through PUESC, the electronic platform of the National Revenue Administration. The usual sequence is:
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Check whether the company is already registered on PUESC.
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If it is not, submit the company identification data through the PUESC registration service, which also results in an EORI number.
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If the company is already registered but has no EORI, update its data on the portal.
Businesses should prepare their company name, registered address, tax identifiers, legal form, details of the persons authorised to represent the entity and contact information. A foreign entity may need extracts from its home commercial register and powers of attorney, sometimes with sworn translations. For businesses with a Polish tax identification number, the EORI typically follows the format PL plus the NIP plus five zeros.
A detailed walkthrough of the procedure, including support for foreign companies, is available at https://polishtax.com/services/vat-compliance/eori-number/.
Verifying an EORI number
Before working with a new supplier, customer or customs broker, it is worth checking that the EORI number they provide is active. The European Commission runs a public EORI validation tool where any number can be checked.
Common causes of customs delays
Most EORI problems come from inconsistent data rather than a missing number. The most frequent issues are:
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The company name or address in the EORI register differs from that on commercial invoices.
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The importer of record on the declaration is a different entity from the EORI holder.
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Registration starts only once goods have already arrived at the border.
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After a merger, relocation or change of legal form, the data in PUESC is not updated.
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The customs broker uses the wrong number, for example a group company’s EORI instead of the importing entity’s.
Each of these can lead to questions from customs, holds on the shipment and extra costs.
Practical tips
Apply for an EORI before the first shipment, not during it. Keep company data the same across the EORI register, VAT registration and commercial documents. Share the correct number with your forwarder and broker in writing, and review it whenever your corporate structure changes. Because customs and VAT obligations are often linked, especially import VAT and its simplified settlement in the VAT return, coordinate EORI registration with your wider tax compliance plan.