VAT Numbers and EORI in the European Union: Conversion and Key Facts

The European Union (EU) uses a system of VAT (Value Added Tax) identification numbers for businesses, and a separate system of EORI numbers for customs purposes. Understanding how a VAT number relates to an EORI number is crucial for companies engaged in cross-border trade. This document explains the difference between being inside the EU (having an EU VAT number) and outside the EU (no EU VAT number) in terms of EORI requirements, and how in some cases a VAT number can be converted into an EORI number using a simple pattern, whereas in other cases it cannot. The information below is presented in a formal yet accessible manner, as of 2025.

What is a VAT Number?

A VAT number is an identifier for businesses registered for Value Added Tax in a given country. In the EU, each member state issues its own VAT numbers to businesses for tax purposes. These numbers are used for reporting and paying VAT on sales. Every country has its own format and local name for the VAT number:

• Netherlands: Called the BTW-nummer (Belasting Toegevoegde Waarde number), which is the VAT or turnover tax number for NL.
• Germany: Known as the Umsatzsteuer-Identifikationsnummer (USt-IdNr.), the German VAT identification number.
• France: Referred to as the numéro de TVA intracommunautaire, often incorporating the company’s SIREN/SIRET business registration code.
• Italy: The VAT number is the Partita IVA, an 11-digit tax identification number for businesses.
• Spain: Businesses use an identifier called NIF (Número de Identificación Fiscal) for VAT purposes (formerly known as CIF for companies).

All EU VAT numbers include a two-letter country code prefix (e.g., NL, DE, FR) followed by the national identifier. These numbers are primarily used for tax reporting and intra-EU sales declarations, not for customs clearance.

What is an EORI Number?

An EORI number (Economic Operators Registration and Identification number) is a unique identifier assigned by customs authorities to businesses or individuals involved in importing or exporting goods. Think of it as a “customs registration” number for the EU. The EORI system was introduced under the Union Customs Code (UCC) and an EORI number is mandatory for any import or export of goods with the EU customs union. Without a valid EORI, customs declarations cannot be lodged and goods may be blocked at the border. Key points about EORI numbers:

• They are used by customs authorities to track and identify traders (economic operators) in all EU member states.
• An EORI is required for businesses established in the EU who engage in cross-border goods trade, as well as for businesses outside the EU when they first import/export into the EU.
• EORI numbers have a standardized format: they begin with the two-letter country code of the issuing Member State, followed by a unique code or number unique within that country. For example, an EORI issued in Ireland starts with “IE”, in France “FR”, in Germany “DE”, etc.
• A company generally has one EORI number for the entire EU customs territory, even if it holds multiple VAT registrations in different EU countries. The EORI is used across all EU borders, whereas VAT numbers are country-specific.
• UK businesses (after Brexit) use a separate UK EORI starting with “GB” for trade with the EU or other countries. For instance, a UK EORI for a VAT-registered business looks like GB123456789000 (GB + the 9-digit VAT number + 000). (The UK is outside the EU, but the concept is similar; an EU EORI is distinct and begins with an EU member country code.)

Relation Between VAT and EORI Numbers

VAT and EORI numbers serve different purposes: a VAT number is for taxation (VAT returns, invoicing, etc.), while an EORI number is for customs clearance. They are not the same identifier. However, there is often a close relationship between them in many EU countries. Notably:

• In most EU member states, the EORI number assigned to a business is based on that business’s VAT number. Essentially, the unique identifier part of the EORI is often the VAT registration number or a similar tax ID for the company.
• Example: In the Netherlands, a company with VAT/BTW-nummer NL123456789B01 will typically have the EORI NL123456789B01 – basically the same number including the country prefix. In Italy, a business with Partita IVA IT12345678901 would have EORI IT12345678901 (no additional digits or letters).
• There are exceptions. For instance, Germany does not derive EORI from the VAT (USt) number – instead, German companies must apply for a separate customs number; the German EORI is a different sequence issued by customs. A German EORI might look like DE512345678900000 (an example format with 15 digits after DE, not matching the 9-digit VAT).
• Because of these country differences, having an EU VAT number doesn’t always mean you can deduce the EORI automatically in every case. In some countries (like NL, IT, FR, etc.) it’s a straightforward conversion, whereas in others (like DE) it is not.

Below is a summary of how some countries’ VAT numbers relate to EORI numbers:

(The table above provides illustrative examples. Actual formats must conform to each country’s official specifications.)

EU Businesses vs. Non-EU Businesses

EU-established businesses: If your business is established in an EU country, you generally apply for an EORI number through your national customs authority (usually a quick, online process). In many EU countries, when a business registers for VAT, an EORI number may be automatically issued or easily obtained using the VAT info. The EORI will typically use your existing VAT or tax ID as part of its structure. This means many EU companies can in effect “convert” their VAT number into an EORI by prefixing it with the country code (if it isn’t already) and registering it with customs.

Non-EU (foreign) businesses: If a company is based outside the EU (having no EU VAT number), it still must obtain an EU EORI if it plans to import into or export out of the EU. However, there is no simple conversion in this case – a foreign business must apply for an EORI in the first EU country of operation. Often a non-EU company will need to appoint a fiscal or customs representative in the EU to handle this process. The assigned EORI might be linked to that representative’s VAT number or simply be a unique number issued by the chosen country’s customs. In short, businesses outside the EU “don’t stand a chance” of deducing an EORI from a VAT – they must go through the application procedure to get a valid EORI.

Using VAT Numbers to Derive EORI Numbers

Given the close relationship in many countries between VAT and EORI, it is sometimes possible to derive or guess a company’s EORI number from its VAT number. This should be done with caution, and an official check is recommended. You can use online tools, such as an EORI-from-VAT converter, to attempt to generate an EORI from a known VAT number and verify if that EORI is valid in the EU database. This works well for countries where the EORI uses the VAT (tax) ID as the identifier. For example, entering a Dutch BTW-nummer or Italian Partita IVA will likely return a matching EORI if one exists. On the other hand, for countries like Germany where the EORI is not the VAT ID, such a tool will indicate that the VAT number cannot be directly converted to an EORI (meaning a separate application is necessary).

Always ensure the EORI number is valid and active before using it in customs documents. The European Commission provides an official EORI validation service to check any EORI number’s status. Both the VAT number and EORI number may be required on certain customs and tax documents, serving different purposes.