EORI Number in Lithuania

EORI number in LithuaniaIf you have to deal with the customs in Lithuania for the very first time, you may find yourself asking what an EORI number is. It stands for the Economic Operator Registration and Identification number, which is used for registration and identification of economic operators in all customs procedures throughout the European Union (EU). The use of the EORI number enables customs of the EU countries to optimise the control of the flow of goods and their samples.

Any business engaging in export, import or transit activities is obligated to obtain a unique EORI number and use it as a reference number during all custom procedures and in all international trade related communications with customs and other appropriate government bodies.

An EORI number might be needed in the following situations:

  • To lodge a customs declaration in the customs territory of the EU.
  • To lodge a temporary storage declaration in the customs territory of the EU.
  • To act as a carrier for the purposes of transport by sea or air freight.
  • To make an entry summary declaration.
  • To make an exit summary declaration.

An  EORI number is issued by the customs department of one of the EU member states in which a business is established (either has a registered office or central headquarters) and it’s valid in other EU member states as well. If a business engaging in international trade within the EU is established outside the EU territory, an EORI number should be applied for via the customs authorities of the country responsible for the place where they first lodge a declaration or apply for a decision.

More information about the EU customs authorities responsible for assigning an EORI number and the validity of an EORI number can be accessed here.

EORI Number Application Process

If a company’s representative is a Lithuanian citizen, it means he/she has an option to prove his/her identity via the Shared User Management Portal, which also enables them to apply for an EORI number via the Customs Authorisation System Portal.

However, currently, the option to submit EORI number applications via the Customs Authorisation System Portal is being developed for foreign representatives. In the meantime, foreign applicants have to email the EORI number request form along with required documentation to one of the Territorial Customs Offices in Lithuania:

At the time of applying, you will be required to submit such information as:

  • Residence address of the legal or natural person, including the two-letter ISO code of the country in which they are registered.
  • VAT payer code(s) issued by Lithuania and, if applicable, by other EU member states.
  • Data on the company’s establishment in the EU.
  • Contact details of an applicant or a representative.

FREQUENTLY ASKED QUESTIONS

  • Is the EORI number the same as the VAT number?
    No. Although they are linked, the EORI number is specifically related to the customs of the EU as it’s used to track and optimise import and export of goods into or out of the EU.
  • Do I need an EORI number for services (non-tangible goods)?
    No. Service providers don’t have to obtain an EORI number for any services (including digital services) delivered to or from the EU.
  • Where should I apply for an EORI number if my company has international locations?
    You should register in the country where your company’s headquarters is located.
  • Do I need to obtain an EORI for my EU-based distribution centres?
    Yes, if your distribution centre is an economic operator (supplies good) within the EU.

We strongly encourage you to apply for an EORI number as early as possible so that you can avoid any frustrating delays of the shipment of your goods and ensure smooth operations of your supply chain.

Company in Lithuania UAB provides accounting services and comprehensive tax advice, including advice on possible tax allowances and avoidance of double taxation. We’ll be pleased to help you to navigate through this intricate but often favourable system. Contact our competent and dedicated team to learn more about your responsibilities and opportunities for paying the right amount of taxes in Lithuania.

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