Updated: 18.04.2025
After successfully registering your company, one of the subsequent steps may involve registering it in the Polish customs and tax systems. While this step is not mandatory by law, it is often necessary and highly recommended in practice. Some entrepreneurs are explicitly required to obtain an EORI number.
| Fact | Details |
| Full Name | Economic Operators Registration and Identification (EORI) |
| Purpose | Required for customs declarations for goods entering or leaving the European Union |
| Regulation | Regulated by Regulation (EU) No. 952/2013 establishing the European Union Customs Code |
| Mandatory | Required for businesses with an established place of business in the EU intending to import/export goods |
| Unique Identifier | Each entity can only have one EORI number |
| Structure | – Domestic: „PL” + NIP number + five zeros – Third-country: „PL” + 14-digit sequence ending with „Z” |
| Application Process | Online through the PUESC portal, involves several steps including individual and entity registration |
| Timeline for Registration | Typically takes a few days; can be expedited by corporate lawyers |
| Penalties for Non-compliance | No direct penalties, but goods cannot clear customs without an EORI number, leading to storage fees |
| Applicability to Imports from the UK | Required due to the UK’s exit from the European Union |
| Proxy Application | Possible and recommended if the company lacks a PUESC account |
| Paper Application | Not available; must be submitted online |
What is EORI identification number?
EORI stands for Economic Operators Registration and Identification – a registration and identification number required by customs authorities for all customs related activities within the customs territory of the EU.
The EORI number is assigned to each economic operator established in an EU member state, and it is required for engaging in any cross-border customs operations.
The EORI number is regulated by Regulation (EU) No. 952/2013, establishing the European Union Customs Code. Each entity can only have one EORI number, and its absence will prevent the import of goods from non-EU countries.
Who must have an EORI number in Poland?
Any business entity with an established place of business in the European Union intending to import or export goods must have an EORI identification number. In practice, all traders involved in activities related to customs law must obtain an EORI number.
The absence of a valid EORI may prevent completion of declarations, and customs authorities will withhold release of goods. This leads to delays and storage fees, especially for entities involved in regular business activities across EU borders.
When should you obtain an EORI identification number?
The EORI number should be obtained before the company makes its first purchase or sale to countries outside the European Union.
This ensures the valid EORI number is active before the first customs operation, as failure to register may delay customs service clearance.
How to Obtain an EORI Number in Poland – the procedure
The application process is managed entirely within the EORI system integrated into the EU’s identification system, overseen by customs authorities.
To obtain an EORI number, follow these steps:
- Create an account on the PUESC website – Fiscal and Customs Electronic Services Platform. This account can be created by any individual, domestic or foreign, and allows communication within the Tax and Customs Information System (SISC).
- Register the individual in SISC and obtain a SISC ID number – Use the PUESC account to submit the application, which must be signed using a trusted profile or a qualified certificate.
- Obtain a customs certificate – If the individual does not have a qualified signature or trusted profile, a customs certificate must be generated.
- Register the entity – Submit an application with details such as entity type, identification numbers (NIP, REGON, KRS, VAT-EU), legal form of activity, PKD codes, entity name, registered office address, and statements regarding criminal liability for false statements. If an authorized person is filling out the application, include a power of attorney and a scan of the stamp duty payment receipt. Deliver these documents in the original to the nearest customs and tax office, UCS delegation, or customs branch, except for individuals authorized by law (owners, self-attorneys, or board members with self-representation).
How long does EORI registration take in Poland?
The registration process usually takes a few days. If you enlist our corporate lawyers, registering your company with an EORI number can take less than a few hours.
What the EORI number looks like?
- for domestic entities, the EORI number consists of the country code „PL” followed by the tax identification number (NIP) and five zeros
- for entities from third countries, it consists of the letters “PL” and a sequence of 14 digits with the character “Z” at the end.
How EORI system works?
The European Commission introduced this system to ensure that every economic operator established in the EU can be identified via a unified identification system. The number is used in the search and tracking of operators across member states, ensuring compliance and data transparency.
Obtaining an EORI number is a crucial step for businesses operating within the European Union, particularly for those involved in importing and exporting goods. This unique identifier facilitates customs declarations, ensuring smooth cross-border trade.
The application process, though straightforward, involves several steps, including registration on the PUESC portal and submission of relevant documents. While the process typically takes a few days, it can be expedited with professional assistance.
Failing to have an EORI number can result in significant delays and storage fees, as goods cannot clear customs without it. For companies seeking efficient and compliant international trade, securing an EORI number is essential.
FAQ – Registering an EORI identification number in Poland
Is a VAT number required to obtain an EORI number?
No, prior VAT registration is not necessary. The EORI number is linked to the NIP number.
Is EORI registration necessary for purchasing goods for the company’s own use?
Yes, an EORI number is required regardless of whether the goods are for the company’s own use or for trading.
Do I need an EORI number to import goods from the UK?
Yes, following the UK’s exit from the EU, an EORI number is required for imports from the UK.
What if I don’t have an EORI number when goods from outside the EU arrive?
Without an EORI number, you cannot complete the import declaration or receive the goods. Apply for an EORI number immediately.
Are there penalties for not having an EORI number?
While there are no direct penalties, goods cannot be cleared through customs without an EORI number, leading to storage fees until customs clearance is completed.
Can I submit a paper application for an EORI number?
No, applications must be submitted online through the PUESC portal.
Can I apply for an EORI number by proxy?
Yes, this is recommended, especially if the company lacks a PUESC account. Our corporate attorneys can promptly obtain an EORI number on your behalf after submitting the proper online application.
Can a natural person obtain their own EORI number in Poland?
Yes. A natural person engaged in customs activities within the EU system may apply for their own EORI number through the PUESC portal, provided they possess a valid tax number and give the required consent during the application process.
Are there any provisions for urgent cases when registering for an EORI number?
Yes. In urgent cases, registration for an EORI number can be expedited by authorized corporate lawyers. Although the standard registration process usually takes a few days, in certain cases, assistance from legal representatives can significantly shorten this period.
Where should original documents be submitted when applying for an EORI number?
In Poland, original documents – such as the power of attorney and stamp duty receipt—must be submitted to designated customs offices. These requirements are governed by specific provisions regulating the registration procedure of the EORI number under the EU Customs Code.