If 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.
buhalterinės apskaitos paslaugas Lietuvoje
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
EORI applications in Lithuania can be submitted through the Customs Authorisations System (MLS), using access provided through the Common User Management Portal (BAP). Electronic access is not restricted to Lithuanian citizens. Applicants or their authorised representatives may authenticate through the Electronic Government Gateway or using a digital certificate issued by Lithuanian Customs.
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.
Company in Lithuania UAB teikia teisinę ir reguliavimo pagalbą įmonėms, siekiančioms gauti kriptovaliutų turto paslaugų teikėjų (CASP) leidimą Lietuvoje pagal Reglamentą (ES) 2023/1114 (MiCA). Nuo 2026 m. sausio 1 d. buvusi Lietuvos nacionalinė VASP registracijos tvarka nebesuteikia leidimų teikti reguliuojamas kriptovaliutų turto paslaugas. Įmonės, ketinančios teikti paslaugas, patenkančias į MiCA taikymo sritį, paprastai turi gauti CASP leidimą iš Lietuvos banko arba atitikti taikomų išimčių reikalavimus.
DAŽNAI UŽDUODAMI KLAUSIMAI
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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.
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Do I need an EORI number for services (non-tangible goods)?Providing services, including digital services, does not by itself require an EORI number. However, service providers carrying out customs activities, such as customs representation or transport activities subject to EORI registration, must obtain an EORI number.
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Where should I apply for an EORI number if my company has international locations?A company established in the EU customs territory must register with the customs authority of the Member State where it is established. A company with no establishment in that territory must register in the Member State where it intends to carry out its first customs operation. A non-EU company with permanent business establishments in several Member States may register in any one of those states. The same EORI number is valid throughout the EU.
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Do I need to obtain an EORI for my EU-based distribution centres?Operating a distribution centre or supplying goods within the EU does not by itself require a separate EORI number. Registration depends on whether the operator carries out customs activities requiring EORI identification. A branch or warehouse without separate legal personality uses the EORI number of the company to which it belongs.
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 apskaitos paslaugos 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. Kontaktas our competent and dedicated team to learn more about your responsibilities and opportunities for paying the right amount of taxes in Lithuania.
