What an EORI number is
EORI is short for Economic Operators Registration and Identification. Customs uses the number to recognise your company on every import and export declaration in the EU. You need one number for the whole EU.
Your carrier or customs broker puts your EORI number on every declaration. Customs needs this number on each import and export.
EORI number or VAT number
| VAT number | EORI number | |
|---|---|---|
| What it is for | Invoices and VAT returns | Customs declarations for import and export |
| Who issues it | The Dutch tax office | Dutch Customs |
| Who needs it | Companies that charge or reclaim VAT | Companies that import or export goods |
| Where it is valid | The Netherlands, checked in the EU database VIES | The whole EU, checked in the EU EORI database |
Many importers need both. A Dutch company often has an EORI number that looks like its VAT number. They are still two separate registrations. Read more in EORI vs VAT number.
How your company gets an EORI number
- Head office in the Netherlands. Your company applies with a form from Dutch Customs. A company with a tax number (RSIN) that files its own customs declarations can sometimes create the number itself.
- Head office outside the EU. Your company applies at Dutch Customs with the form for companies outside the EU (form DO 438). It sends an original or certified extract from the company register in its home country, at most six months old. This works well when your first imports arrive in Rotterdam or at Schiphol.
- Head office in another EU country. Your company applies in its own country. That number is valid in the Netherlands too.
What comes with it for importers
The EORI number is the first step. Importers often also arrange:
- A Dutch VAT number, to charge and deduct Dutch VAT. See Dutch VAT registration.
- The Article 23 licence, to report import VAT in the VAT return. Then you keep that cash in your business. See the Article 23 license and fiscal representation.
- An importer of record, the company named as declarant on the import declaration. See importer of record in the EU.
- A customs broker, who files the declarations with your EORI number.
How we help
- Check. We check where your company applies and which form to use.
- Application. We fill in the form with you and send it to Customs.
- Next steps. We arrange the VAT number, the Article 23 licence and the contact with your customs broker, so you can plan your first shipment.
The fee is in your written proposal. Your first advice is free.
Sources
Last reviewed: October 2026.
- business.gov.nl, EORI number for all customs operations, checked October 2026
- Dutch Customs, application for an EORI number, companies with their head office outside the EU (form DO 438), 2025
- European Commission, EORI number
Company formation
Your company in the Netherlands
One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.
Swipe to see all four options →
Your Dutch BV
from €2,950
excl. VAT
- The notary deed, signed for you with a power of attorney
- Registration at the Dutch Chamber of Commerce (KVK)
- The identity check the law requires
- Registration of the owners in the register of ultimate owners (UBO register)
- Your tax number and VAT number
- The list of documents from your country, and how to legalise them (apostille)
- Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
- Personal support during the setup and the start of your company
Holding and operating company
from €4,950
excl. VAT
Set up for growth of your company and your wealth.
- Two companies, set up together, with everything from the BV package for both
- You can pay profit to your holding tax-free (participation exemption)
- In your holding, you keep your profit apart from the risks of daily business, and you can invest it
- If you sell your operating company later, your holding receives the profit tax-free
What you can add
Made for your company. The price is in your proposal.
- Business bank account: the complete file your bank asks for
- eHerkenning: your login for the Dutch tax portal
- EORI number: your number for import and export
- Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
- One VAT return for all your online sales in the EU (One Stop Shop, OSS)
- Payroll tax number, so your company can pay you a salary
- A lower director salary, prepared and submitted to the tax authority
- The 30% ruling for you or your staff, when you relocate to the Netherlands
- Bookkeeping, VAT returns and annual accounts
- Licences and EU rules for your sector
Your first-year plan
Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →
- The registrations and licences your company needs
- Your salary, dividend and loans from your company in year one
- The tax schemes and deductions you are entitled to
- Your numbers for the first year: tax, salary and what you keep in your company
Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.
Want our team to have a look? →Free advice on your next stepFrequently asked questions
Is an EORI number the same as a VAT number?
They are two different numbers. The VAT number is for invoices and VAT returns. The EORI number is for customs declarations. A Dutch EORI number can look like the VAT number, but they are separate registrations.
What does an EORI number cost?
The EORI number is free of charge. We charge a fee for the application and the steps around it. That fee is in your written proposal.
Can a non-EU company get an EORI number?
Yes. A company with its head office outside the EU applies at Dutch Customs with the form for companies outside the European Union (form DO 438). It sends an original or certified extract from the company register in its home country, at most six months old. The number is free of charge. To settle the import VAT in your VAT return, see the Article 23 license in the Netherlands.
EORI number for a US company: how does it work?
A US company applies at Dutch Customs with the form for companies with their head office outside the EU. It sends an original or certified extract from its company register in the United States, from the state where the company was formed, at most six months old. The form goes to the National Customs Help Desk in Apeldoorn, and the number is free of charge. Then decide which company is the importer for your goods: see importer of record in the EU.
My company is in Germany. Where do I apply?
A company with its head office in another EU country applies for the EORI number in that country. The number is valid in the whole EU, also in the Netherlands.
How do I check an EORI number?
You check an EORI number in the EORI database of the European Commission. You can search there by EORI number.