Articles on: OSS & Dropshipping
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What is the EORI number?

The EORI number is an identifier requested by certain entities that deal with export and import operations in Europe.

This is what the European course on EORI says:

"Economic operators", i.e. persons and companies carrying out customs-related activities in the EU, must be registered in the economic operator identification and registration system and be assigned a unique EORI number in certain circumstances.

To qualify for EORI registration, individuals or organisations must be an "Economic Operator" (EO) as defined by their legal status and the activities they carry out.

This applies to companies established in the EU if they deal with customs or the import/export of physical goods.
Each EU member state (through its customs authority) is responsible for issuing EORI numbers to qualifying EOs. In the case of companies, it is a legal entity, such as a limited company, incorporated in a particular EU member state. A "legal person" must be registered in only one member state.
And, of course, it implies that the company's activities involve the import or export of goods into or out of the EU.

To be considered, a company must carry out activities that involve:

Import goods into the EU.
Export goods from the EU.
Transit through the EU and also manage a customs warehouse.
Request Biding Tariff information.

Does it affect me?



In practice, this only affects companies that deal directly with the merchandise, which means that these are companies involved in customs operations with these merchandise (import or export them). As you already know, the e-Residency is just a good option for digital companies.


The only business model we support that has anything to do with physical goods or an online shop is the pure dropshipping model, or also the FBA model. In these models, there is an external supplier who sends the goods to the customer directly. In other words, the Estonian company does not keep, store in a warehouse, export, or import any goods.

This means that the company does not store, export or import any product.

Therefore, you would not need an EORI number unless the authorities require you to obtain it. It is easy to do this on the EMTA (Estonian Tax Office) website.

We explain how to apply for your EORI number online in this article.

Updated on: 13/10/2023

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