EORI Number Ireland: Registration Guide for New Companies

When an Irish company needs EORI

The trigger is customs activity involving goods entering or leaving the EU customs territory. Buying services from abroad or making an ordinary sale within Ireland does not by itself create an EORI requirement. Movements involving Great Britain commonly do because Great Britain is outside the EU customs territory, while the Northern Ireland position requires transaction-specific review.

Decide which legal person will be the importer or exporter. A freight forwarder can submit declarations as a representative, but that does not automatically make the forwarder the importer of record or transfer every compliance responsibility away from the company.

Prepare ROS and the official address

Revenue requires the trader to register for Revenue Online Service before applying for EORI. Current guidance also says the Eircode must be included under the official address for new and existing EORI registrations to avoid customs declarations being rejected.

Make sure the legal name, CRO record, tax registration and Revenue profile are consistent. A recent registered-office change may need to be reflected across systems before the first shipment. Do not leave the setup until goods are waiting at a port or courier hub.

• Irish company's exact legal name and CRO number.
• Tax reference and active ROS access.
• Official Irish address with the correct Eircode.
• Description of the planned import or export activity.
• Named customs contact and agent arrangements.

An EORI number is only the identifier

Before shipping, classify the goods under the correct commodity code, establish origin, calculate customs value and identify duties, import VAT, licences and restrictions. Product safety, labelling, sanctions, excise or food rules can apply independently of customs registration.

Agree the Incoterm and importer of record in the sales or purchase contract. A phrase such as delivered duty paid has commercial consequences, but it does not correct an invalid declaration or make an overseas supplier capable of holding every required authorisation.

Validate the number and test the process

Revenue links to the EU EORI validation facility. Validate the issued identifier and give the exact number to the customs representative. Run through one sample shipment showing seller, buyer, route, goods, value, origin, Incoterm and taxes before trading at volume.

Keep customs declarations, transport documents, invoices, origin evidence, classification decisions and agent instructions with the accounting records. The company remains responsible for retaining evidence even where an intermediary operates the declaration software.

Formation planning for an import-export company

The incorporation application should describe the intended activity accurately and identify the Irish place where it will be carried on. Banking and payment providers may ask for suppliers, customers, countries, goods and expected shipment values as part of onboarding.

StartCompany.ie can form the Irish company and provide core company documents. Customs, VAT and product compliance should be planned with the appropriate tax and trade advisers before the company signs its first shipment contract.