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EORI registration in Poland

EORI registration in Poland

Updated on Tuesday 26th May 2020

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What is EORI ?

 
The Economic Operators’ Registration and Identification number, known as the EORI, is used to identify an economic operator throughout the EU. The system was created in order to support the electronic implementation of duties under the e-Customs and each EU Member State has developed its own EORI system, which is part of the unified European one. 
 
The EORI system in Poland has been implemented by the Ministry of Finance in the Department of Customs Service for the Polish Administration Customs as one of the first projects of the E-Customs Program.
 
For all economic operators that are involved directly or indirectly in customs, the use of an EORI number is mandatory and it is assigned upon request, with no option to apply for an ad-hoc number. In this article, our team of lawyers in Poland answers some of the most commonly asked questions about the procedure related to assigning this number and the obligations that derive for those companies that are registered. 
 
Investors involved in trade in Poland can reach out to us for more detailed information or data that applies to their particular business field.
 

Why is EORI registration needed in Poland?

 
The main objective of the EORI system is to speed up formalities and customs operations by businesses and individuals engaged in business activities, involved in customs activities.
 
Businesses in Poland can apply for EORI registration in Poland and will receive a unique EORI number. Entrepreneurs are obliged to use the single number recognized, throughout the EU EORI system, in all transactions and activities of customs in the EU, for which identification is required.
 
The creation of an European identification system which includes the participants in the exchange of goods throughout the EU, under the customs administrations of the Member States, offers current information about the entities involved in customs activities. Moreover, this EU system allows businesses' access to specific data on other entities (with the prior consent of those parties).
 

How can entrepreneurs obtain an EORI number in Poland?

 
The legal basis for the EORI registration in Poland are the EU customs on the EORI resulting from Commission Regulation No. TAXUD 1435/2007, Commission Regulation No. 312/2009 of 16 April 2009 amending Regulation No. 2454/93, laying down the provisions for the implementation of Council Regulation No. 2913/92, establishing the Community Customs Code. The national regulations for EORI registration in Poland lay down in the regulation of the Minister of Finance dated June 5, 2009, amending the regulation on the jurisdiction of the customs authorities and the regulation of the Minister of Finance dated 22 July 2011, on the model forms used in customs matters of registration in Poland.
 
Our lawyer in Poland can provide you with more details of you are interested in the legal background for the implementation of the EORI. The list of laws listed above is only a guide and we suggest reaching out to our attorneys for complete information.
 
The registration process is handled by the Integrated Commodity Trading Entrepreneurs’ Registration System (SZPROT) and the application itself is submitted electronically via the portal of the Customs and Fiscal Service.
 
EORI registration in Poland can be achieved:
  • by submitting or sending an email registration request,
  • personally by the applicant or by a representative of the applicant at the customs offices or branches in Poland,
  • before the first customs operation or during this action.
The main steps for registration are the following:
 
  1. Create the account: in order to be able to lodge an application for EORI registration in Poland, an account needs to be created with the Electronic Services Portal of the Customs and Fiscal Service, PUESC.
  2. Fill in the application: the next step is to fill in and send the Application for registration in order to receive an ID number required for the process.
  3. Register the company: next, the applicant will register the company in the system, by filing a separate application for the legal entity.
  4. Register the authorization: the application for registration of the representation is required in order to establish a link between the applicant and the legal entity.
 
The EORI number is not assigned if the data is not introduced in the correct manner or if it is incomplete. Any subsequent changes will need to be introduced in the system, via the online portal, using the account created for the initial registration. Poland does not allow for ad-hoc numbers that could be used only for certain transactions. EORI registrations are permanent ones. 
 
A special situation applies in case of economic operators that cannot access the PUESC and goods are already awaiting customs clearance, in this case, the application for an EORI number can be submitted to the nearest Customs Office or a hard copy of the application can be sent to the Chamber of Fiscal Administration in Poznan. The information on the results following the processing of the application will be sent wither to the indicated e-mail address or to the customs office where it was submitted (most often in urgent cases).
 
Our team of lawyers in Poland who specialize in trade matters can provide more information on the steps needed to obtain an EORI number and can assist economic operators who need to go through this process. 
 

What is the structure of EORI number in Poland?

 
An EORI number for domestic entities consist of the country code (in case of Poland, the letters PL), followed by the company’s fiscal number (for locally registered legal entities). For third-country operators that apply for the EORI in Poland the number will contain the country code PL followed by a unique string of digits.  
 
Branches in Poland and other secondary establishments will not be assigned their own number and are thus required to use the parent company's number.
 

Additional information on the EORI number in Poland

 
The EORI cannot be assigned to other parties apart from economic operators. It is useful to know that the registration process can last for approximately two days if the application is submitted correctly. The process will be delayed by any missing documents or by failure to provide all of the information in the submitted application. As far as the requested documents are concerned, the most important one is the one indicating that the economic operator has been assigned a tax number, either in Poland or in the country where it is registered. Individuals who commence the process in behalf of a company will need to provide a power of attorney which indicates that they have been expressly charged with the completion of the said registration. Our team of attorneys in Poland can provide more details on the use of the power of attorney and can assist throughout the registration process.
 
Company representatives who have already commenced the EORI registration process in Poland can reach out to our lawyers for more information on searching the EORI database and checking the application status if needed.
 
A special search engine is available at an EU level and individuals can search it to determine if an EORI number is truly assigned and valid. Upon registration, economic operators may consent that their data remains public (to a certain extent) and in this case, the one performing the search will be able to see other details about that company, apart from its EORI number.
 
According to Statistics Poland, the foreign trade turnover in January 2020 amounted to PLN 82.2 bn. Other data are listed below:
 
  • - imports amounted to PLN 81.5 bn, meaning that the trade balance remains a positive one.
  • - the largest share of exports was with countries within the EU, at 80.8%.
  • - imports with the EU amounted to 54.3%.
  • - in January 2020 there was an increase in exports to Spain, France, and the United States. 
 
Contact our Polish lawyers for further information about the EORI number and EORI registration in Poland. Our lawyers can also help you register your company for VAT or help you comply with the  taxes imposed in Poland