EORI Registration in Luxembourg

EORI Registration in Luxembourg - 2023 Guide

Updated on Wednesday 15th March 2023

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The Economic Operator Registration and Identification (EORI) number is granted by the EU member state in which the company operates and it is recognized thereafter by any customs authority in the European Union. Companies are required to obtain the EORI number in order to be able to perform customs formalities.

In Luxembourg, the EORI number is based on the VAT number. Companies may check if they can use the VAT number as their EORI number on the European Commission website. Typically, the EORI number contains the country’s initials, LU for Luxembourg and it is followed by the company’s VAT number containing 8 digits.

Below, we invite you to read about how to obtain an EORI number for your company in Luxembourg. With the help of our lawyers in Luxembourg you can start a trading business and obtain the necessary business licenses and permits, including the EORI number.

The importance of the EORI number

EORI registration is mandatory for all companies importing and/or exporting goods into/from Luxembourg and which must go through the Customs and Excise Administration. The EORI number enables companies and sole proprietorships in and outside Luxembourg to obtain a single identification number which will be used on the entire EU territory for customs operations.

The EORI number facilitates customs operations for both Luxembourg and non-EU companies with trading activities in all EU member states. Obtaining an EORI number is quite easy as it is assigned based on the VAT number of the company or sole proprietorship applying for it. One must pay attention to the fact that VAT registration is not mandatory in Luxembourg until a certain turnover is reached, therefore voluntary VAT registration is required in order to obtain an EORI number.

If you plan on starting a business and need assistance in obtaining VAT and EORI numbers, our Luxembourg law firm can help you.

Who is required to obtain an EORI number in Luxembourg?

EORI numbers are assigned in accordance with the EU Regulation (EEC) No 2913/92 to economic operators registered in EU member states. EORI registration is not mandatory for companies with trading activities within the boundaries of Luxembourg, however, it becomes mandatory once these companies start trading with businesses in other EU member states.

Companies from non-EU countries can also apply for EORI numbers in Luxembourg if their first trading activity was with a company registered here. In other words, companies registered in countries outside the European Union can apply for EORI numbers in the first EU country they enter. Sole traders involved in customs operations in Luxembourg are also required to obtain EORI numbers.

If you want to open a business in the Grand Duchy and need more information on the EORI registration system, our Luxembourg lawyers are at your disposal with complete information.

EORI application

If companies based in Luxembourg cannot use their VAT number as an EORI number, they must contact the Customs and Excise Agency. Companies may register an EORI application either for a company that is established in Luxembourg or for a company that is established outside the European Union. Economic operators established in the EU should always be registered in the member state in which their company is based.

The application for an EORI number must be submitted before the operator begins the activities that are subject to customs legislation (import or export operations).

How to apply for an EORI number in Luxembourg in 2023

EORI registration in Luxembourg is quite simple and must be completed with the Customs Bureau. In order to obtain an EORI number, the applicant must submit a few documents with the Bureau. Among these:

the application form issued by the Luxembourg Customs Authorities which must be duly completed;
a copy of the identification document of the person applying for the EORI number;
a document indicating the identification data of the company (the VAT number is mandatory);
holders of TIR Carnets must also submit a copy of their carnets with the Luxembourg authorities.

For Luxembourg companies, the procedure of obtaining an EORI number is quite simple. It should be noted that no matter if the company applying for the EORI number is based in an EU or non-EU country, the VAT number must first be verified in order to see if it can be used as an EORI number.

Our law firm in Luxembourg can help new business owners of new companies verify if their VAT numbers are eligible for EORI registration.

You can read more about EORI registration in Luxembourg in the scheme below:

EORI number use

After an economic operator is granted its EORI number, it must use the number in every customs transaction and activity. Because the registration process for an EORI number may take a few days, economic operators are advised to apply for registration in advance, before they start the activities covered by customs legislation.

Operators can make their EORI information public. If they choose to do so, their name and address will be published on the European Commission website. This option may be stipulated on the EORI registration application or, if they are already registered, they can submit their consent to the Customs and Excise Agency to publish their EORI data.

Import and export procedures in Luxembourg

Companies with trading activities in Luxembourg are required to present various documents upon the import or export of goods. While specific documents need to be provided with respect to the origin of the products (when it comes to products traded from outside the EU), the EORI number is mandatory when completing the customs operations.

Based on the EORI number, the Customs Authorities in Luxembourg will issue other import-export documents, among which:

the warehousing authorization;
the inward processing authorization;
the outward processing authorization;
the warehouse keeper authorization.

Our lawyers in Luxembourg can offer more information on the import-export procedures in this country.

Customs obligations of Luxembourg companies

As mentioned earlier, all companies involved in customs operations on the EU territory are required to use their EORI numbers. This is also the case of companies registered in Luxembourg which must use their EORI numbers when trading in other member states. Not only companies registered in Luxembourg need to use their EORI numbers, but also foreign companies established outside Luxembourg and the EU must apply for EORI registration. In their case, EORI registration can be completed with the Luxembourg if this the first country in the EU they complete customs operations in. It is also useful to know that each economic operator will be assigned a unique number which will be used every time it engages in customs operations. Also, the EORI number assigned will be recognized by all customs authorities on EU territory.

EORI registration in Luxembourg will contain the VAT number of the taxpayer preceded by the country code LU. In the case of foreign companies with EORI numbers issued in Luxembourg, the same country code will be used.

In the case of foreign companies, even if they have EORI numbers, the obligation of registering for VAT and declaring its imports and exports still exist.

The EORI number is mandatory when submitting customs declarations. When filing customs declarations in Luxembourg, these must respect the provisions of the Union Customs Code and must comply with the following requirements:

they must be created by using the Single Administrative Document (SAD);
they must contain all the information required by the Customs Code, in accordance with nature of the goods or services provided;
they must use a computer format acknowledged by the EU Customs Code;
they must be accompanied by supporting documents, such as certificates of origin and other declarations.

There are cases where simplified customs declarations can be filed based on which they will obtain clearance from Customs. All declarations must contain the EORI numbers of the companies filing them.

Our law firm in Luxembourg can guide foreign companies in applying for EORI numbers.

When is the EORI number required in customs operations?

EORI numbers issued in Luxembourg can be used for various customs operations, among which:

entry of goods from non-EU countries in an EU member state;
temporary storage and warehousing of goods from non-EU countries;
temporary warehousing activities with the Customs in Luxembourg;
placement of goods from non-EU states into a free zone on the territory of EU states;
inward customs procedures;
temporary admission procedures;
transit transportation activities;
import and export of goods from non-EU countries;
re-export activities.

The main advantages of obtaining an EORI number for these operations is that they can be completed faster and with less documents in certain cases.

If you need more information on the necessity of an EORI number in 2023, our lawyers in Luxembourg can offer it.

Non-EU companies obtaining EORI numbers in Luxembourg in 2023

Companies registered in non-EU countries can set up various types of entities in Luxembourg in order to enter into trading relations on the EU market or can trade directly. In both cases, EORI registration is required in order to complete customs operations.

Foreign companies can apply directly for EORI numbers with the Luxembourg Customs and can use the numbers for each of their branches and subsidiaries when engaging in trading activities. A foreign company needs to apply for an EORI number once in order for all its satellite companies to use it on the entire EU territory.

Foreign companies deciding to set up subsidiaries in Luxembourg can have the subsidiary apply directly for an EORI number.

The procedure of obtaining an EORI number as a foreign entity from a non-EU country is similar to that of a Luxembourg company. The documents need to be submitted by e-mail and the number will be issued in a few days.

Our Luxembourg lawyers can help the representatives of foreign companies apply for EORI numbers in 2023.

Advantages of EORI registration in Luxembourg

Luxembourg is a founding member of the European Union and starting a business here has many advantages. Companies seeking to obtain EORI registration in Luxembourg will benefit from a fast procedure and will have their numbers issued in maximum 4 working days. Foreign companies can appoint domiciliation agents who can complete this procedure on their behalf. Our lawyers in Luxembourg can handle the registration for EORI on behalf of EU and non-EU companies.

When engaging in trading operations in 2023, having an EORI number in Luxembourg will be very helpful as it will ease the entire customs operations.

Also, if you want to set up a business in Luxembourg in 2023, you can register for the EORI system after obtaining its VAT number, as there is no requirement related to a registration threshold.

Foreign enterprises entering Luxembourg in 2023 for the first time in order to complete trading operations can request EORI numbers a few days prior to the customs activities they need to complete.

We invite you to watch our video on EORI registration:

Luxembourg’s trade balance

With an important role within the European Union, Luxembourg is also one of the most prolific trading partners of other EU member states. Among these, Germany, France and Belgium are some of the most important.

In 2018, Luxembourg trading balance indicated:

total exports worth 15,127 million USD;
total imports of 23,011 million USD;
a total balance trade of 7,884 million USD;
the export of goods and services represented 224.76% of the country’s Gross Domestic Product (GDP);
the import of goods and services accounted for 190.71% of Luxembourg’s GDP.

According to Fitch Ratings, real GDP will expand by 1.5% in 2023 (down from 2.0% in 2022). Due to difficulties from high inflation and high interest rates that weigh on company and consumer mood, domestic demand will continue to be a significant economic driver, but at a slower rate. Due to its small size and high degree of openness, Luxembourg's economy is anticipated to continue to suffer from the net exports' negative GDP contribution. However, Luxembourg is a resilient state with good economic prospects.

If your company performs activities that are subject to customs legislation in the European Union and you need help for registering for an EORI number, please contact our law firm in Luxembourg for additional information.