Identifiers commonly used at import
- EORI — used for customs identification in the EU.
- VAT ID — used for VAT accounting and invoicing context; may be referenced for certain import VAT arrangements.
- Importer of record details — legal entity name and address as declared.
Where checks occur
- Customs systems validate EORI structure and existence within the customs domain.
- VAT IDs for B2B invoicing are typically validated through VIES where applicable.
- Carriers and brokers often run internal format checks to reduce declaration errors.
Common mismatches
- EORI belongs to a different entity than the invoice customer.
- Using an EORI for a branch/establishment while billing another entity.
- Outdated VAT IDs used after legal entity changes or reorganizations.
Recordkeeping focus
Keep declaration references, importer/exporter identifiers used, and any validation logs (where your process performs checks) aligned to the shipment record.
Related pages
VAT verification overview | VAT formats by country | When to use VAT vs EORI vs LEI
