EORI and VAT
2026.04.08

Let's talk about the differences between VAT and EORI.


1  Definition

VAT: It is the value-added tax commonly used in EU countries and 

serves as the tax identification number for merchants when they pay taxes.

2 EORI: It is a registration number necessary for enterprises

 in EU countries that have economic activities, 

especially import and export business, 

and for goods entering or leaving customs.


3  Access method

VAT: Tax agents with relevant qualifications will handle the registration.

 In some countries, 

registration can be done independently.

EORI: The tax agent applies for VAT at the same time.


Usage form

VAT: Which country for storage, which country for registration.

EORI: Universal in the European Union.


4. Usage Scenarios

VAT: Used for financial transactions 

(payment of customs duties, import value-added tax, sales declaration, etc.)

EORI: Used for customs clearance


The website for checking the validity of EU VAT

https://ec.europa.eu/taxation_customs/vies/#/vat-validation

The website for checking the validity of the EU EORI

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