Local and foreign investors who open companies in Slovakia
have the possibility of operating in many prolific industries. Among these, the trading sector is one of the most important for Slovakia’s economy
, however, when involved in import-export operations with companies in other EU member states, local businesses must adhere to the Economic Operator Registration and Identification (EORI) system
The EORI system was enabled in 2009 at the level of the entire European Union. Slovakia as a member of the Union has also implemented the system in its national legislation and companies here now can obtain EORI numbers in a fast manner.
How does the EORI system work?
The EORI system was created in order to replace the Trader’s Unique Reference Number (TURN) system and implies the assignment of codes based on the VAT numbers of economic operators which are valid on the entire territory of the European Union.
The EORI system is governed by EU Regulation (EEC) No 2913/92 and our local consultants in Slovakia
can offer more information on the national legislation which relies of the European Regulation.
The EORI system in Slovakia in 2021
EORI registration becomes mandatory when a company engages in import/export activities with a business located in another EU country. The company is required to register with the Customs Administration which will issue the EORI number.
It is possible for foreign companies trading with Slovak companies
to obtain their EORI numbers
the first time they enter the country. However, they are advised to apply for EORI registration
before arriving to Slovakia
All EORI numbers are issued based on the VAT numbers of businesses, which implies Slovak companies must register for VAT no matter if they have reached the mandatory registration threshold or not.
If you want to open a company in Slovakia
and need information on the steps to complete in order to obtain an EORI number
, our local consultants can advise you.
Who needs to register for EORI in Slovakia?
As mentioned in the beginning of the article, companies operating in the trading industry
are required to file for EORI registration in Slovakia
. However, it is important to note that natural persons and sole traders must also obtain EORI numbers
when involved in cross-border sales of goods and services on the territory of the European Union.
The EORI number is issued by the Customs Authority in Slovakia upon the first import or export activity registered by an operator. There are several requirements to complete before applying for an EORI number in Slovakia and that is to obtain a VAT number.
It is important to note that foreign companies
operating through branch offices and subsidiaries in Slovakia
are required to comply with various EORI registration requirements
. In the case of subsidiaries, the EORI registration is a mandatory requirement for the Slovak company. In the case of branch offices set up in Slovakia, it is possible for these to use their parent companies’ EORI numbers if they have such numbers.
Our Slovak company formation specialists can guide you through the procedure of applying for an EORI number with the Customs Authority.
We invite you to read about the EORI registration process in Slovakia below:
How to apply for an EORI number in Slovakia in 2021
The EORI registration process in Slovakia
is simple an implies completing several actions. The first one, for companies or individuals who do not have VAT numbers is to obtain them with the Financial Administration in Slovakia
For companies and other economic operators who have obtained their VAT certificates, the EORI registration application can be completed by filing documents such as:
the application form(s) and the VAT certificate
issued by the Customs Authorities in Slovakia;
a copy of the identification document (ID or passport) of the person applying for the EORI number;
a document indicating the identification data of the company (information issued by the Trade Register and tax authorities);
holders of TIR Carnets must also submit a copy of their carnets with the Customs Authority.
It is important to note that before issuing the EORI number, the authorities will first verify if the company already has such a number. Then, it will issue the EORI number within a maximum period of 5 days.
If you want to open a company in Slovakia
, our agents can help you register it, but also obtain VAT and EORI numbers for trading activities in 2021
When must the EORI number be used?
After the issuance of the EORI number in 2021
, a Slovak business
must use it for every customs operation. This means that every time the company imports or exports goods in/outside the country, it will use its EORI number
which will lead to less operational effort for the Slovak Customs Administration, as well as faster processing and waiting times for the company.
The EORI number
is usually issued within 24 hours for local companies and about 5 working days for foreign companies
seeking to obtain it in Slovakia
You can rely on our Slovak company formation representatives for complete information on the steps to complete in order to register for EORI in the shortest time possible.
Import and export activities based on EORI numbers in Slovakia
Even if the EORI number
can be used for other activities such as warehousing and temporary storage, the main operations it is used for are related to import and export of goods
. For this purpose, a Slovak company
is required to provide the EORI number
to the customs authorities of the country it trades in.
It is useful to note that once registered for EORI, a Slovak company has the option of letting Customs to publish its EORI details with the European Commission. This way, all EU member states will be able to access the database and simplify the import-export procedures for the respective company.
Another important aspect to consider is that even if a Slovak company
has an EORI number
, it doesn’t exempt the company from filing the documentation associated to the goods and products entering or exiting Slovakia. Moreover, for specific categories of goods, special certificates are required.
Among the documents to accompany goods entering and exiting Slovakia through Customs, we mention the following:
- the Single Administrative Document (SAD);
- invoices and documents as required by the EU Customs Code;
- certificates of origin and various declarations.
For goods imported from non-EU countries, the list of documents can be more extensive.
Activities to be completed based on Slovak EORI numbers
Even if the most important activities that be completed through an EORI number
are related to imports and exports, there are other activities that be completed by Slovak companies
based on these numbers, and among these we mention:
- temporary storage and warehousing of goods;
- inward customs procedures;
- temporary admission procedures;
- transit and transportation.
- in November 2019, imports decreased by 5.8% on a year-to-year basis, reaching 7,152 million euros;
- 67.5% of the country’s total imports came from the European Union;
- in terms of exports, these too registered a 4.3% slowdown in November 2019, generating a turnover of 7,309 million euros;
- exports to the EU increased by 0.6% and represented 84.4% of the total exports.
At the level of 2021, it is expected for the number of companies trading within the EU to remain stable and thus the number of Slovak companies requesting EORI registration to be the same as in previous years.
Non-EU economic operators and Slovak EORI numbers
Foreign citizens, sole proprietors
from non-EU states engaged in customs operations on Slovak territory are required to apply for EORI numbers
, as these numbers will be required when completing the applications forms which need to be submitted with the customs authorities.
Entities that do not have such a number can apply for it directly with the Customs Authority in Slovakia. The papers required for EORI registration as a non-EU entity requires a valid identification document or passport of the applicant and the VAT number issued in their home country. EORI registration for non-EU entities in Slovakia can also be completed via email.
Another important aspect to consider in case of foreign citizens and companies obtaining EORI numbers in Slovakia is that these numbers will start Slovakia’s country code, however, they will be valid on the entire EU territory.
EORI registration for non-EU citizens and companies can be completed under the supervision of our company formation specialists in Slovakia, however, we recommend considering this step a few weeks ahead of entering Slovakia in order to have the number before reaching customs.
Branch offices and EORI registration in Slovakia
A particular case is that of foreign companies operating in Slovakia
through branch offices
requesting EORI numbers
. There are two situations that can be found:
The first one is when the foreign company setting up the branch office already has an EORI number, case in which the Slovak branch will use this number.
The second one, when the foreign company does not an EORI number, and it will apply for one. The EORI number obtained in Slovakia will be used by all branch offices in or outside Slovakia.
Foreign companies only need to obtain an EORI number that will be used throughout the entire EU when operating through branch offices.
However, this is not the case of subsidiary companies: these are required to obtain each its own EORI number.
Other details foreign companies
should pay attention to when soliciting EORI numbers in Slovakia
is that they will need to submit an extract from the Trade Register in their home states indicating the details of the business. Also, the documents need to be translated into Slovak and certified before being submitted.
If a company representative is not sure if the business has or does not have an EORI number, he or she can consult the EORI database for information.
If you want more information on how to obtain an EORI number as a foreign company with operations in Slovakia, you can request the assistance of our local consultants.
EORI is a very complex system, yet it is very well administered so find information or requesting registration numbers can be completed without bureaucracy by EU and non-EU economic operators.
Validity of Slovak EORI numbers in 2021
do not have an expiration date, however, when a Slovak company
is liquidated or ceases it activities for any other reason, it can also de-register from the EORI system. Also, when entering back into business, the same EORI number
will be re-assigned to it, provided that he company’s representatives apply for registration again.
The procedure of EORI registration in Slovakia in 2021 is simple and only takes a few days to complete, however, it depends on how soon the business file the required documents. If you need help in preparing the documents for reapplying for an EORI number, our agents in Slovakia can help you.
Foreign investors who want to set up businesses and want to register them for EORI in Slovakia in 2021 can complete the procedure online with the help of our agents.
Why is EORI registration important?
, EORI registration
is mandatory for all companies
importing and/or exporting goods and that must go through Customs. A Slovak EORI number
enables a company, but also a natural person to use a single identification number to complete operations that would otherwise require more time and additional documentation. However, it should be noted that for certain products, specific licenses must be obtained, and they must be provided upon entering or leaving Slovakia.
An EORI number eases customs operations for both companies in and outside the European Union with trading activities on EU territory.
Applying for an EORI number is easy as it is assigned based on the VAT number entity requesting it. However, there are specific aspects to consider when it comes to VAT registration based on which EORI numbers are issued. These usually have to do with the following facts:
- in certain countries, VAT registration is mandatory only after reaching a specific threshold (turnover), which is also the case of Slovak companies;
- in this case, the company must apply for a VAT number voluntarily before requesting EORI registration,
- in the case of natural persons, obtaining a VAT number is always voluntary when seeking EORI numbers,
- where the VAT number does not have the format agreed by the EORI system, it will be adapted so that such a number can still be obtained (this is usually the case of Asian companies).
EORI numbers are important throughout the entire European Union and those who want to apply for it in Slovakia can rely on our specialists who can guide them.
FAQ on EORI registration in Slovakia
Here are the answers to some of the most common questions on obtaining an EORI number in Slovakia:
Do individuals need to apply for an EORI number?
need to apply for EORI numbers if they engage in trading activities within the EU. In order to obtain the EORI number
, they will need to submit their identification papers.
Are there any differences between EORI number of local and foreign companies?
The EORI number of each economic operator is unique, no matter if it is a local or foreign one.
What happens if I don’t use the EORI number for a long time?
Can foreign companies apply for EORI registration when first entering Slovakia?
It is advised for the EORI application to be submitted by email at least week before arriving to Slovakia in order to avoid staying at the border until the number is issued.
Is it necessary for the company owner him/herself to apply for EORI registration in Slovakia in 2021?
Not necessarily, as a representative can be appointed. The proxy will need to provide their ID or passport with the Customs.