EORI Registration in the Netherlands - 2021 Update
EORI Registration in the NetherlandsUpdated on Sunday 07th March 2021
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The EORI number is required for all Dutch companies that are involved in trading activities at the level of the European Union (EU). The EORI number (Economic Operators Registration and Identification) represents a unique code that is associated with each economic operator. For more detailed information regarding the EORI number and other accounting services, our accountants in the Netherlands are here to help.
EORI number format in the Netherlands
The EORI number in the Netherlands contains the following: the country code (NL for Netherlands) and the unique code created for each Dutch company, which is represented by the fiscal number of the company. In the situation in which the company’s fiscal code is composed of less than 9 numbers, the EORI number will begin with one or two zeros. According to the legislation in the Netherlands, a Dutch EORI number should respect the following sequence: NL + 9 numbers.
What is the legislation regulating EORI numbers?
- • the EORI number assigned to a company and the company’s trading name;
- • the place in which the economic operator develops his or her business activities (the country code and the full address of the operator);
- • the value added tax (VAT) identification number, considering the entity must have a VAT number;
- • the legal form under which the business operates and the incorporation date;
- • in the case of a natural person trading goods in the EU, it is necessary to obtain his or her identification data;
- • the full contact information of the person/legal entity and if it is applicable, the main activities developed by an economic operator;
- • the company’s business activities have to be classified following the EC’s classification of economic activities.
Economic operators required to apply for EORI numbers in the Netherlands in 2021
all natural persons and companies involved in operations with the EU customs authorities;
all economic operators registered outside the EU but with customs operations on EU territory;
other persons and companies bound by law to apply for EORI numbers under their national laws;
EU diplomatic missions could also be required to register for EORI under specific circumstances;
international organizations, associations and non-governmental organization can also be required to obtain EORI numbers.
Foreign companies and EORI registration in the Netherlands
EORI number assignment in the Netherlands
EORI numbers are only assigned to specific types of entities. Thus, branches cannot have their own Dutch EORI number and must use the one assigned to their head office. The EORI number is assigned by the EU Member State where the company is established. In the Netherlands, businesses with excise tax permits also receive EORI numbers.
This is done to avoid the use of multiple identification numbers for businesses who deal with customs procedures. The requirement to obtain an EORI number for entities that have obtained excise tax permits is determined by the fact that the Dutch customs are in charge with issuing this type of permit and also handles any compliance requirements deriving from this.
Thus, when trading goods as a holder of a excise tax permit, it will be required to use the EORI number as a main means of identification in 2021. This is necessary for the import, export or the trading of goods in the EU or in the Netherlands. Our Dutch accounting firm can provide further information concerning this aspect.
How to apply for an EORI number in the Netherlands in 2021
Companies based in the Netherlands have two main options for receiving an EORI number. Companies in the Netherlands which have a tax reference number do not need to officially apply for an EORI number (since it is comprised of the fiscal number of the company); all Dutch companies which have had customs related activities in the Netherlands before July 1st 2009 have been assigned an EORI number. This also applies to economic operators that are registered as partnerships and which have obtained an identification number in the Netherlands.
Companies that wish to officially apply for an EORI number can complete a standard application form through which their EORI number is published on the European EORI website. In order to obtain an EORI number in 2021, Dutch companies do not need to provide any document. The Dutch customs have access to the required information.
Companies based in non-EU Member States can apply for an EORI number in one of the member states in which they operate. The number is valid in all European Union countries. Companies operating outside the EU are required to provide a document from the trade register, no older than 6 months. The European Union has a central database for all EORI numbers available to the customs authorities in member states.
What forms should I use for the issuance of a Dutch EORI number in 2021?
Can I verify the EORI number of an economic operator?
When is the EORI number necessary in the Netherlands?
Foreign trade statistics in the Netherlands
in 2018, foreign trade represented 158% of the country’s Gross Domestic Product (GDP);
Germany and Belgium are the Netherlands’ main trading partners, with percentages of 22.4%, respectively 10.2%;
the Netherlands’ trade balance for goods and services for 2018 was 97,5 billion USD;
in the same year, Dutch exports of goods were worth 723,7 billion USD.
FAQ on EORI registration in the Netherlands
How do I verify if I have an EORI number?
How long does it take to obtain an EORI number?
If I de-register from the EORI system, can a reapply for the same number?
Do I need an EORI number if I am an individual?
For further details regarding the EORI number, we invite you to address to our Dutch accounting firm. Our Dutch accountants can provide more information concerning the registration of an EORI number in this country and can also advise on all the customs procedures available in this case, as well as on the legislation for trading a specific type of product at the level of the European Community.