Planning to import or export goods outside the European Union? Without an EORI number, customs clearance simply isn’t possible. Let’s look at who needs this number, how to obtain it through PUESC in 2026, and how much it costs.

In short and to the point:
  • The EORI number (Economic Operators Registration and Identification) is needed by anyone who imports or exports goods outside the EU, as well as carriers, freight forwarders, and customs agents.
  • One number is valid across all 27 EU countries, so there’s no need to register separately in each country.
  • The number is issued free of charge through the PUESC portal (puesc.gov.pl); the procedure is handled by the Tax Administration Chamber in Poznań.
  • Format of the Polish number: PL + 10-digit NIP + 00000.
  • The application is filed by an individual with extended access rights to a PUESC account, signing the document with a qualified signature or Trusted Profile.
  • The number becomes active in the European Commission’s database usually within 1-3 business days.

What an EORI number is and who needs it

An EORI number is a unique identifier used exclusively for customs purposes when importing and exporting goods to and from countries outside the EU. It’s issued within the Economic Operators Registration and Identification system and applies uniformly across all EU member states as a common reference number in dealings with customs authorities.

The number is needed by every entity, legal or natural person, that conducts business, files customs declarations, participates in transit procedures (T1, T2, NCTS), applies for a simplified procedure, AEO status, registered exporter (REX) status, or uses the TIR procedure. Without an EORI number, customs clearance isn’t possible, and the goods may be held at the border.

How to get an EORI number, step by step

StepDescription
1. Registering an individual with PUESCCreating an account at puesc.gov.pl with extended access rights, obtaining an ID SISC number
2. Filling in form WRP0001Registering the company’s data: in the “Area of activity” section, check “Customs (EORI)” and answer “Yes” to the question about issuing an EORI number
3. Signing and submitting the applicationQualified signature or Trusted Profile, electronic submission through PUESC
4. Activation of the numberThe EORI number is activated in the European Commission’s database, usually within 1-3 business days
In Poland, an EORI number can only be obtained by a domestic company or a foreign company from a third country (outside the EU),

if that number hasn’t already been assigned to it in another EU country. A foreign company from an EU country that already has an EORI number, or a company from outside the EU with a number assigned in another EU country, uses that same number on PUESC rather than obtaining a new one in Poland.

Specifics for foreign companies

If the entity being registered is a foreign entrepreneur without a registered office in Poland, the application must include the original or a copy of an extract from the business register in the country where the company is based, showing the authority to appoint a representative by the persons who issued the power of attorney. For entities from outside the EU planning to carry out customs operations in Poland, the registration documents from the home country should be translated by a sworn translator.

How to verify an EORI number

Checking whether a given EORI number exists and is active is simple and completely free. The fastest way is through the validation search tool on the European Commission’s website (the TAXUD system): just enter the full number with the country prefix, without spaces, e.g. PL1234567890 00000, and click “Validate.” The system instantly shows a message reading “EORI number is valid” along with the company name and country of registration, or “EORI number is invalid” if the number doesn’t exist or isn’t active.

Alternatively, an entrepreneur logged into a PUESC account can check their own status in the “My dashboard” section, choosing “My data” and “Search entity,” then filtering by ID SISC number, NIP, or EORI. If the application for the number was only recently filed, its update in the EU-wide European Commission database can take anywhere from 2 to 5 business days, so it’s worth being patient and not filing at the last minute before a planned customs clearance.

Customs port operations related to an EORI numberCustoms port operations related to an EORI number

Updating, suspending, and revoking the number

An EORI number is permanently assigned to a specific entity, but any changes to registered data, such as the company name, legal form, or registered address, must be reported immediately through PUESC as part of an EORI data update. Neglecting this obligation can result in the number’s validity being suspended in the EU-wide database, which in practice blocks the ability to complete customs clearance until the discrepancy is resolved.

The authority responsible for revoking or suspending an EORI number in Poland is the Director of the Tax Administration Chamber in Poznań. Applications to update or deactivate the number are filed electronically through PUESC as part of the e-Klient service, using the appropriate forms. A company that has ceased business activity or permanently stopped customs operations should also consider filing an application to deactivate the number to avoid misunderstandings in the future.

It’s worth remembering that a single entity may hold only one EORI number, issued by the customs authority of the country where it has its registered office or the country where it carries out its first customs operation (for non-EU companies). A VAT group doesn’t receive a separate EORI number; its members use their individual numbers for customs purposes, even though they file jointly for VAT.

The most common mistakes

The first common mistake is filing the EORI application only right before a planned customs clearance, expecting immediate activation, whereas the number usually appears in the EU-wide database after 1-3, and sometimes even 5, business days.

The second mistake is failing to report changes to the company’s data (name, address, legal form) through PUESC, which can lead to the number’s validity being suspended without any clear warning to the entrepreneur.

The third mistake is trying to obtain a new EORI number in Poland for a company that already has an active number issued in another EU country, when it should use its existing number in all member states.

The fourth mistake is skipping the sworn translation of registration documents for companies from outside the EU, which results in the application being rejected or the procedure being prolonged.

Planning to start importing or exporting goods outside the EU and need an EORI number? We help register a PUESC account, prepare the application, and support the entire process of obtaining the number.

Book a free consultation

Frequently asked questions

How much does it cost to obtain an EORI number?

Obtaining an EORI number is free; you just need to register on the PUESC portal and file the application.

Do I need to register separately in each EU country?

No, one EORI number is valid across all 27 EU member states and is used as a common reference number.

Who issues EORI numbers in Poland?

The Tax Administration Chamber in Poznań, through the electronic PUESC system.

What should I do if goods are waiting for clearance and PUESC access is unavailable?

In case of a system failure or lack of access, you can submit a written application for an EORI number to the nearest customs office.

How can I check whether a company already has an EORI number?

You can use the validation search tool on the European Commission’s website, entering the number in the format PL + NIP + five zeros, or log into PUESC and check the data under “Search entity.”

Can a company have more than one EORI number?

No, each entity can hold only one EORI number across the entire European Union, issued by the customs authority of the country of its registered office or the country of its first customs operation.

What happens if I don’t report a change to my company’s data in the EORI system?

Outdated registration data (e.g. a change of name or address) can lead to the EORI number’s validity being suspended in the EU-wide database, which blocks the ability to complete customs clearance.

See also: What Is CEIDG in Poland? Sole Trader Registration Explained, Free Company Registration in Poland, How the S24 Portal Really Works, Types of Business Activity in Poland for Foreigners.

Sources

  1. National Revenue Administration, EORI number, registration and verification
  2. European Commission, EORI number validation system (EOS)

Author: Valerii Kushnirskyi, in-house legal practitioner at MojaFirma.

This article is not legal advice. The procedure for obtaining an EORI number may vary depending on the applicant’s status, so we recommend consulting a specialist before filing the application. Sources: PUESC.gov.pl – EORI number; Biznes.gov.pl – EORI number.