Every EORI number follows the same basic structure: a two-letter ISO country code followed by a unique identifier. However, the length and composition of the identifier varies significantly between countries. Some countries use VAT numbers as the base, while others assign entirely separate customs identification numbers.
This reference page provides the complete format specification for all 27 EU member states plus the United Kingdom (GB and XI prefixes). Understanding these formats is essential for validating EORI numbers and ensuring correct data entry in customs declarations.
The EORI number can contain up to 17 characters total. The first two characters are always the ISO 3166-1 alpha-2 country code (such as DE for Germany or FR for France). The remaining characters form the unique identifier, which can be up to 15 alphanumeric characters.
In many EU countries, the EORI number incorporates the business's VAT identification number. This creates a logical link between tax and customs registration. However, some countries assign completely independent EORI numbers, particularly for businesses not VAT-registered.
The following table lists the EORI number format for each EU member state. The "Total Length" column shows the complete length including the country code.
| Country | Code | Total Length | Example |
|---|---|---|---|
| Austria | AT | Up to 17 | ATU12345678 |
| Belgium | BE | 12 | BE0123456789 |
| Bulgaria | BG | 11-12 | BG123456789 |
| Croatia | HR | 13 | HR12345678901 |
| Cyprus | CY | 11 | CY12345678X |
| Czech Republic | CZ | 10-12 | CZ12345678 |
| Denmark | DK | 10 | DK12345678 |
| Estonia | EE | 11 | EE123456789 |
| Finland | FI | 10 | FI12345678 |
| France | FR | Up to 16 | FR12345678901234 |
| Germany | DE | 17 | DE123456789012345 |
| Greece | EL | 11 | EL123456789 |
| Hungary | HU | 10 | HU12345678 |
| Ireland | IE | 9-10 | IE1234567X |
| Italy | IT | 13 | IT12345678901 |
| Latvia | LV | 13 | LV12345678901 |
| Lithuania | LT | 11-14 | LT123456789 |
| Luxembourg | LU | 10 | LU12345678 |
| Malta | MT | 10 | MT12345678 |
| Netherlands | NL | 11-14 | NL123456789 |
| Poland | PL | 12 | PL1234567890 |
| Portugal | PT | 11 | PT123456789 |
| Romania | RO | 4-12 | RO123456789 |
| Slovakia | SK | 12 | SK1234567890 |
| Slovenia | SI | 10 | SI12345678 |
| Spain | ES | 11 | ESA12345678 |
| Sweden | SE | 14 | SE123456789012 |
Since Brexit, the UK operates its own EORI system separate from the EU. There are now two types of UK EORI numbers, each serving different purposes and trade routes.
| Type | Prefix | Format | Example |
|---|---|---|---|
| Great Britain | GB | GB + 12 digits (VAT + 000) | GB123456789000 |
| Northern Ireland | XI | XI + 12 digits | XI123456789000 |
The GB EORI is used for all trade between Great Britain (England, Scotland, Wales) and countries outside the UK, including EU member states. For VAT-registered businesses, the GB EORI typically consists of the GB prefix, followed by the 9-digit VAT number, followed by 000 (three zeros), making 14 characters total.
The XI EORI is specifically for businesses in Northern Ireland trading with the EU under the Windsor Framework. It allows Northern Ireland businesses to access the EU single market for goods. The format mirrors the GB EORI but uses the XI prefix instead.
When working with EORI numbers from trading partners, here are some quick ways to identify and validate the format based on the country code.