Company formation and accounting in Latvia
Last updated: 2018-03-03
EORI number (scheme) was established on 1st July 2009 by COMMISSION REGULATION (EC) No 312/2009.
EORI is an abbreviation of "The Economic Operator Registration and Identification".

The economic operator is any natural or legal person that, in the course of business activities, is involved in the activities (transactions), which are regulated by the customs legislation.

EORI is a system of registration and identification of entrepreneurs (merchants) in the European Union. This system is related with the carrying out of customs procedures and helps to reduce the time required to perform customs operations. EORI number is used to identify persons that commit the customs procedures. Each number is unique and valid within the entire European Union. One of the goals of the EORI number - to help traders in communication with the customs authorities in the process of importing and exporting goods.

Legislation: regulation 2015/2447 and regulation 2015/2446.

In what cases the EORI number is required?

The unique EORI number is required for merchants that:
  • Perform certain import and export procedures.
  • Participate in transit.
  • Get custom permissions and orders.
  • Conclude an agreement on submitting the customs declarations using the electronic declaration system.
If a natural person regularly makes customs operations (customs formalities), then the individual is also must receive the EORI number. A person must receive the EORI number prior to the customs operations.

Who has the right to request EORI number?

Individuals and legal entities, as well as association of those persons that have the legal capacity (rights to perform legal acts), has rights to request EORI number. In Latvia such persons are:
  • a limited liability company,
  • a joint stock company,
  • a sole trader,
  • a limited partnership
  • a general partnership.

An entrepreneur (a merchant) can request EORI number only in that country of the European Union, in which the entrepreneur is registered (established).
If an entrepreneur is registered outside the European Union, then the entrepreneur can request EORI number in a country in which the entrepreneur for the first time makes the customs formalities.
Representations of foreign traders have no right to receive the EORI number if the representation has no legal status or the status of a permanent establishment (according to the tax legislation).

It is considered that legal person or association of persons is registered in the European Union, if in the European Union is located:
  • a legal address or
  • a main management or
  • a permanent business establishment.

How to get the EORI number in Latvia?

A legal person registered in Latvia, submits the application of approved form to the State Revenue Service (Customs administration). In the application must must write the name and registration number, as well as data about the contact person (name, surname, address, telephone number).
If a legal entity registered outside Latvia, then to the application must add a copy of the registration certificate.
The application can be sent by e-mail. By e-mail you can also get information about assignment of the EORI number.
Sample application.
A merchant can receive the EORI number only once and a term of use of the number is unlimited.

The structure of Latvian EORI number.

If a legal person registered in Latvia, then EORI number consists of the letters LV, to which added the unique number (usually, registration number of the legal person). If a legal entity has a VAT number, then the EORI number usually is identical to the VAT number.
If legal entity registered outside the European Union, then the EORI number consists of:
  • letters LV;
  • the code of a country of registration (for example, BY);
  • a unique number.
The economic operator can have only one EORI number.
EORI number can be checked on the website of the European Commission.

The use of the EORI number.

EORI number should be used in all customs transactions and activities related to the customs office, if it necessary to identificate an economic operator.
The number is also used by the customs services of different countries of the European Union for the analysis of risks of non-payment of customs duties and exchange of information related with the risks.

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