Business Tax Identifiers for International Shipping: EORI, EIN, and VAT

Why These Numbers Are Required

Customs authorities use business and tax identification numbers for several purposes: tracking shipments for security, verifying business registration, calculating tax obligations, and maintaining trade statistics. Without these numbers, customs cannot process shipments efficiently.

The requirements depend on multiple factors. Shipment value often determines whether identifiers are mandatory. Business-to-business shipments typically require identifiers more often than consumer shipments. The destination country's regulations determine which identifiers are needed.

Some countries require the shipper's identifier. Others require the consignee's. Some require both. The rules can be complex, and missing or incorrect numbers cause customs holds while verification occurs.

Include an identifier on the commercial invoice when the destination, customs procedure, carrier, or transaction requires it. Using an incorrect number can trigger verification and delay clearance.

EORI (Economic Operators Registration and Identification)

EORI is used in the European Union and some other European countries. It's a unique identifier assigned to businesses involved in import/export activities. The number is used for customs declarations, security screening, and trade statistics.

An EORI number is mandatory for economic operators carrying out customs operations in the EU customs territory, including import, export, and transit declarations. The requirement follows the operator and customs procedure, not a €150 shipment-value threshold.

The format is typically country code followed by a business registration number. For example, a UK-based business might have an EORI starting with "GB" followed by their company registration number. Non-EU businesses receive EORI numbers from the EU country where they first import or export.

EORI numbers are obtained from customs authorities in the relevant EU member state. The process varies by country. Some countries issue EORI numbers automatically when businesses register for VAT. Others require separate applications.

On commercial invoices, EORI numbers typically appear in the shipper or consignee section, depending on which party is the EU-based business. Both parties may need EORI numbers if both are EU-based businesses. The invoice should clearly indicate which number belongs to which party.

EIN (Employer Identification Number)

EIN is used in the United States. It's a tax identification number issued by the Internal Revenue Service (IRS) to businesses for tax purposes. While primarily a tax identifier, customs may also use EIN for verification and tracking purposes.

A U.S. business may use its EIN as an importer identification number. Whether it belongs on a commercial invoice or customs filing depends on the shipment, transaction, destination, and filing requirements; it is not a universal field for every international shipment.

The format is nine digits, typically displayed as XX-XXXXXXX. EIN numbers are obtained from the IRS, usually during business registration. The process is straightforward and can often be completed online.

Customs may use EIN numbers to verify business registration, track shipments, and ensure tax compliance. However, EIN is primarily a tax identifier, and customs may use other systems for customs-specific purposes.

On commercial invoices, EIN numbers typically appear in the shipper section for US-based businesses. The invoice may also include other identifiers if required by the destination country. The format should match how the number is registered with the IRS.

VAT Number (Value Added Tax)

VAT numbers are used in the European Union, the United Kingdom, and other VAT jurisdictions. Canada generally uses GST/HST identifiers and Australia uses GST identifiers, so do not label those numbers as VAT registrations.

VAT numbers are required when shipping to countries that use VAT systems, especially for business-to-business shipments. The requirements vary by country. Some countries require VAT numbers for all commercial shipments. Others only require them above certain values or for specific product types.

The format varies by country. EU VAT numbers typically start with a two-letter country code followed by alphanumeric characters. UK VAT numbers follow a similar format. Other countries have their own formats.

VAT numbers are obtained from tax authorities in the relevant country. Businesses register for VAT when they reach certain revenue thresholds or when they engage in specific activities. The registration process varies by country.

On commercial invoices, VAT numbers typically appear in the shipper or consignee section, depending on which party is registered for VAT in the destination country. The invoice should clearly indicate which number belongs to which party and in which country it's registered.

Comparison Table

This table provides a general overview. Specific requirements depend on shipment value, destination country, shipping method, and whether you're shipping as a business or individual. Always verify current requirements with destination country customs authorities.

Role on Commercial Invoices

Include business or tax identifiers on the invoice or customs declaration when the applicable procedure requires them. Invoice layouts typically place them in the shipper or consignee sections.

Clearly identify which number belongs to which party. Include only identifiers that are relevant to the customs or tax procedure, using the registered format.

Missing or incorrect numbers cause customs holds while verification occurs. Customs uses these numbers to cross-reference with registration databases. If the number doesn't match or isn't found, customs may request additional documentation or hold the shipment.

Some countries require identifiers for all shipments. Others only require them above certain values or for specific product types. The requirements vary by destination, and what's required for one country may not be required for another.

Invoice templates typically include fields for these identifiers. Ensure you fill them in accurately if required. If you're unsure whether an identifier is required, check with the destination country's customs authority or your carrier. Learn more about commercial invoice requirements →

Common Confusion Points