Purpose
- EORI: customs identification used in declarations and customs procedures.
- VAT ID: tax identification used for VAT invoicing and VAT reporting context.
Issuing authority
- EORI is issued by a customs authority.
- VAT IDs are issued by national tax authorities.
Where you will see each
- EORI on customs declarations, customs correspondence, brokerage systems.
- VAT ID on invoices, VAT filings, VIES checks for intra‑EU VAT validity.
Common confusion cases
- Using VAT ID in a customs filing where EORI is required.
- Assuming EORI proves VAT registration (it does not).
- Mismatch between the legal entity on the VAT invoice and the legal entity acting as importer/exporter.
Related pages
EORI verification overview | EORI formats by country | How to get an EORI number
