EORI registration in Poland

Updated on Wednesday 01st November 2023

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The Economic Operators’ Registration and Identification number, known as the EORI, is used to identify an economic operator throughout the EU.

The system was created in order to support the electronic implementation of duties under the e-Customs and each EU Member State has developed its own EORI system, which is part of the unified European one.

The EORI system in Poland has been implemented by the Ministry of Finance in the Department of Customs Service for the Polish Administration Customs as one of the first projects of the E-Customs Program.

For all economic operators that are involved directly or indirectly in customs, the use of an EORI number is mandatory and it is assigned upon request, with no option to apply for an ad-hoc number.

In this article, our team of lawyers in Poland answers some of the most commonly asked questions about the procedure related to assigning this number and the obligations that derive for those companies that are registered.

Investors involved in trade in Poland in 2023 can reach out to us for more detailed information or data that applies to their particular business field.

Our attorneys in Warsaw assist foreign investors who wish to engage in import and export activities and need to apply for the EORI number. Compliance with the ongoing EU and Polish regulations and mandatory documentation is important for foreign companies and our lawyers know that legal advice is required in many cases, particularly for companies moving certain types of goods between EU borders.

Quick Facts
Who needs EORI registration in Poland	Companies that import goods in/out of the EU
Non-EU company EORI registration	Yes
Automatic EORI registration in Poland	No. Performed upon request on a permanent basis
EORI usage	Identification for customs purposes
Time frame for EORI registration in Poland	Approximately 2 days in most cases
EORI registration services	Yes, upon request
Exemptions	Not required when importing/exporting within the EU
Period for registration in Poland	Permanent
Validity	Permanent
Availability outside EU	The EORI number is used in connection with EU imports/exports
Documents for EORI registration in Poland	Proof of registration with the business register in the country of origin Valid passport or travel document for the identification of the natural person (representative)
EORI number format	Country code + unique code or number
EORI de-registration	Upon request or as requested by the customs authority in case of irregularities
Local tax agent required	Not mandatory, although recommended. Applications for EORI registration in Poland are submitted via a natural person
EORI registration services offered by our lawyers in Poland	Yes, complete services upon request
Implementation in Poland	By the Department of Customs Service, under the E-Customs Program.
Objective of the EORI system	- identify economic operators throughout the EU, - facilitate customs operations, - provide a unified European identification system, - ensure compliance with EU regulations, etc.
EORI registration methods	- email, - in person or our Polish lawyers representative, - while customs-related activities are ongoing.
AEO certificate	Having an EORI number is one of the requirements for obtaining AEO status.
EORI number for branches	Are required to use the EORI number of the parent company or the legal entity to which they are affiliated.
Content of EORI application form	- applicant information, - tax identification number, - company information, - office address, - PKD code, etc.
Language options for application form	- Polish, - German, - French, - English, etc.
Power of attorney required	If the applicant is not the owner of the company or in other exceptional cases, a power of attorney is required to be legally represented by our lawyers in Poland.
Checking valid EORI number	- on the EU official website, - contacting customs authorities
Fees	administrative fee for the power of attorney
Main steps of registration	- create online account on PUESC, - fill and submit application form, - register the company online, - fill out application for authorizing the link between the company and applicant.
Possible delays	- missing documents, - incomplete information
Consequences of not having EORI number	- not conducting trade with other countries, - customs delays, - penalties, etc.
Changing information	Only through the online portal.
Additional services by our law firm in Poland	- company formation, - real estate transactions, - trademark registration, - employments disputes, - tax planning, etc. You can also count on the support of our team of lawyers in Warsaw.

Why is EORI registration needed in Poland?

The main objective of the EORI system is to speed up formalities and customs operations by businesses and individuals engaged in business activities, involved in customs activities.

Businesses in Poland can apply for EORI registration in Poland and will receive a unique EORI number. Entrepreneurs are obliged to use the single number recognized, throughout the EU EORI system, in all transactions and activities of customs in the EU, for which identification is required.

The creation of an European identification system which includes the participants in the exchange of goods throughout the EU, under the customs administrations of the Member States, offers current information about the entities involved in customs activities. Moreover, this EU system allows businesses' access to specific data on other entities (with the prior consent of those parties).

How can entrepreneurs obtain an EORI number in Poland?

The legal basis for the EORI registration in Poland are the EU customs on the EORI resulting from Commission Regulation No. TAXUD 1435/2007, Commission Regulation No. 312/2009 of 16 April 2009 amending Regulation No. 2454/93, laying down the provisions for the implementation of Council Regulation No. 2913/92, establishing the Community Customs Code. The national regulations for EORI registration in Poland lay down in the regulation of the Minister of Finance dated June 5, 2009, amending the regulation on the jurisdiction of the customs authorities and the regulation of the Minister of Finance dated 22 July 2011, on the model forms used in customs matters of registration in Poland.

Our lawyer in Poland can provide you with more details of you are interested in the legal background for the implementation of the EORI. The list of laws listed above is only a guide and we suggest reaching out to our attorneys for complete information.

The registration process is handled by the Integrated Commodity Trading Entrepreneurs’ Registration System (SZPROT) and the application itself is submitted electronically via the portal of the Customs and Fiscal Service.

EORI registration in Poland can be achieved:

by submitting or sending an email registration request,
personally by the applicant or by a representative of the applicant at the customs offices or branches in Poland,
before the first customs operation or during this action.

The main steps for registration are the following:

Create the account: in order to be able to lodge an application for EORI registration in Poland, an account needs to be created with the Electronic Services Portal of the Customs and Fiscal Service, PUESC.
Fill in the application: the next step is to fill in and send the Application for registration in order to receive an ID number required for the process.
Register the company: next, the applicant will register the company in the system, by filing a separate application for the legal entity.
Register the authorization: the application for registration of the representation is required in order to establish a link between the applicant and the legal entity.

The EORI number is not assigned if the data is not introduced in the correct manner or if it is incomplete. Any subsequent changes will need to be introduced in the system, via the online portal, using the account created for the initial registration. Poland does not allow for ad-hoc numbers that could be used only for certain transactions. EORI registrations are permanent ones.

A special situation applies in case of economic operators that cannot access the PUESC and goods are already awaiting customs clearance, in this case, the application for an EORI number can be submitted to the nearest Customs Office or a hard copy of the application can be sent to the Chamber of Fiscal Administration in Poznan. The information on the results following the processing of the application will be sent wither to the indicated e-mail address or to the customs office where it was submitted (most often in urgent cases).

What data is provided for EORI registration in Poland?

The polish authorities ask applicants to provide several important information about the business that will engage in economic activities.

The application form designed for EORI purposes can be used for the following:

Registration: the form is filled out with data for registration for entities that need to apply for an EORI number in order to conduct their activities; when the applicant has an AEO certificate (see below), it is only required to fill in certain sections of the application form;
Update: the form can also be used to update the information provided in a previous application, for example when the company has changed its particulars;
Completion: when the applicant wishes to complete previously stated data, he can fill in the PG-Z application form solely for this purposes;
Cancellation: the PG-Z form can also be used to cancel a previously assigned EORI number; this can be submitted if the assigned number is incorrect, if the applicant has more than one EORI number or in other cases.

The AEO certificate (Authorised Economic Operator) is issued by the competent Customs Authority, and it is designed for traders who meet a number of criteria voluntarily and will work closely with the customs authorities.

The AEO programme has a legal basis in the EU that can be detailed, upon request, by our team of attorneys.

An economic operator established in the customs territory in the Union, which is part of the international supply chain and involved in customs operations can apply for AEO status.

Part of the advantages of becoming an AEO include easier admittance to customs simplifications, as well as fewer physical and document controls related to security and safety and priority treatment in certain cases (if selected for control, as well as the ability to request a special location for customs controls).

A distinction is made between economic operators that are authorized for customs simplification (AEOC) and those that are authorized for security and safety (AEOS) or a combination of the two options.

The scope of the AEO concept is to facilitate trade, and to encourage a good relationship between the customs and the AEO (the applicant who is granted this status).

Our team of lawyers in Poland who specialize in trade matters can provide more information on the steps needed to obtain an EORI number and can assist economic operators who need to go through this process.

What is the structure of EORI number in Poland?

An EORI number for domestic entities consist of the country code (in case of Poland, the letters PL), followed by the company’s fiscal number (for locally registered legal entities). For third-country operators that apply for the EORI in Poland the number will contain the country code PL followed by a unique string of digits.

Branches in Poland and other secondary establishments will not be assigned their own number and are thus required to use the parent company's number.

Are there any special requirements for the EORI application?

Applicants are required to follow the general rules for submitting the application for the EORI number by filling in the PG-Z application form and submitting it to the head of customs.

Our team lists some issues concerning the manner in which the form is filled in below:

the EORI application form can be filled in the following languages: Polish, German, French or English;
the company’s short name is provided on the form; if the company does not use an abbreviation, it will mention the first 35 characters of its full name;
the number for tax or customs purposes assigned by the competent authorities in the country where the company is registered is required;
the code of the core business activity is written using the equivalent of the NACE classification or the Polish classification of economic activities;
any fields that do not refer to the applicant are left blank.

Companies that submit the EORI application with the first transaction using an EORI number can file a subsequent form used for completing data. In all cases, they will be asked to provide certain minimum information.

Please keep in mind that this short guide is intended for informative purposes only.

If you need specialized assistance for filling in the EORI application form in one of the accepted languages, please reach out to our team for details.

Additional information on the EORI number in Poland in 2023

The EORI cannot be assigned to other parties apart from economic operators.

It is useful to know that the registration process can last for approximately two days if the application is submitted correctly.

The process will be delayed by any missing documents or by failure to provide all of the information in the submitted application.

As far as the requested documents are concerned, the most important one is the one indicating that the economic operator has been assigned a tax number, either in Poland or in the country where it is registered.

Individuals who commence the process on behalf of a company will need to provide a power of attorney which indicates that they have been expressly charged with the completion of the said registration.

Our team of attorneys in Poland can provide more details on the use of the power of attorney and can assist throughout the registration process.

Company representatives who have already commenced the EORI registration process in Poland can reach out to our lawyers for more information on searching the EORI database and checking the application status if needed.

A special search engine is available at an EU level and individuals can search it to determine if an EORI number is truly assigned and valid.

Upon registration, economic operators may consent that their data remains public (to a certain extent) and in this case, the one performing the search will be able to see other details about that company, apart from its EORI number.

Applying for the EORI number remains a valid and mandatory procedure in 2023. Our team can assist investors who wish to proceed with this registration and can also provide them with options if they cannot be present in the country at all times.

Business operators who intend to engage in operations within the EU will need to apply for this number in their country or origin, if this is applicable in their case. Our team can help answer any questions about how to make this submission.

According to Statistics Poland, the foreign trade turnover in January 2020 amounted to PLN 82.2 bn. Other data are listed below:

imports amounted to PLN 81.5 bn, meaning that the trade balance remains a positive one.
the largest share of exports was with countries within the EU, at 80.8%.
imports with the EU amounted to 54.3%.
in January 2020 there was an increase in exports to Spain, France, and the United States.

Statistical data for the year 2022 also shows that imports and exports have increased in Poland in 2022, compared to 2021. Statistics Poland offered the following recent data, compiled below by our team:

· Compared to 2021, exports increased by 22.7% in 2022, while imports increased by 30.1% (the analyzed period was January-November 2022);
· Total exports amounted to 315.5 bn EUR, and imports reached the value of 333.1 bn EUR;
· As far as Poland’s trade partners are concerned the largest percentage of exports was to EU countries (239.1 bn EUR); the majority of imports were also from the EU;
·During January-November 2022, Poland mostly exported to Germany, and it also imported most of its goods from this country of origin.

Contact our Polish lawyers for further information about the EORI number and EORI registration in Poland in 2023.

Our lawyers can also help you register your company for VAT or help you comply with the taxes imposed in Poland.

A separate division of our team also offers Family Law services, such as those for divorce in Poland.