The glossary to understand and take action

EORI number

The EORI number identifies an economic operator in dealings with the customs authorities of the European Union. It is useful for companies carrying out customs operations, in particular with third countries.

Démarche et formalité · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

What is this process for?

A VAT number should not be presumed to be active as an EORI number without verification. Identification of the operator does not replace declarations and authorisations specific to the goods.

In your file

How to prepare the process

Check the existence and validity of the number before the first transaction. If registration is required, use the procedure of the competent authority and data consistent with the company. Then provide the exact references to your customs representative. A change of identity or information must be monitored to avoid customs clearance being blocked.

A scenario to help you understand

Educational example

An SME imports a machine and checks its EORI number before the carrier prepares the import declaration.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier la validité de l’EORI
  • Utiliser l’identité exacte de l’opérateur
  • Informer le représentant en douane

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Customs and Excise Administration (ADA)The Customs and Excise Administration is involved, in particular, in customs formalities and excise duties in Luxembourg. Companies importing or exporting goods must identify the procedures applicable to their flows.Customs declarationA customs declaration provides information on the goods and the procedure requested in an operation subject to customs. It is based in particular on their nature, value, origin and the parties to the transaction.VAT numberThe VAT number identifies a person for their value added tax obligations within the relevant system.IntrastatA system for the statistical collection of trade in goods between Member States of the European Union.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.

Put it into practice

Explore further with our guides

Practical guideIntrastat: organising data on trade in goods

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.