EORI Number in Poland: Who Needs It, How to Register & Common Mistakes (2026 Guide)
An EORI number is required before a company can make customs declarations for goods imported into or exported from the European Union. For many foreign companies, especially from the UK, USA, China or other non-EU countries, Poland may be the first EU country where EORI registration is required.
Intertax supports foreign businesses with EORI registration in Poland, including document preparation, representation before Polish customs authorities and coordination with VAT compliance or fiscal representation obligations.
Intertax handles EORI registration in Poland on behalf of foreign companies, including preparation of documents and full representation before Polish customs authorities. [Contact us]
What Is an EORI Number and Why Does Poland Require It?
EORI – Economic Operators Registration and Identification – is a unique customs identification number assigned to businesses involved in cross-border trade with the European Union. In Poland, it is required before the first customs declaration and is valid across all EU Member States.
The EORI system is part of the EU customs framework under the Union Customs Code, established by Regulation (EU) No. 952/2013. The Regulation lays down common customs rules for goods brought into or taken out of the customs territory of the Union.
In practical terms, the EORI number allows customs authorities to identify the importer, exporter or other economic operator in electronic customs systems. PUESC confirms that EORI is used as a common reference number in contacts with customs authorities in any EU Member State.
Without a valid EORI number, a customs declaration cannot be properly processed. This may result in delays at the border, storage costs, missed delivery deadlines and problems with import VAT or customs duty settlement.
Who Needs an EORI Number in Poland? Three Common Scenarios
Whether your company should obtain an EORI number in Poland depends mainly on where the company is established and where the first customs declaration in the EU will be made.
1. Polish-Registered Companies
A company registered in Poland needs an EORI number if it imports goods from outside the EU or exports goods outside the EU.
For Polish entities, the EORI number is usually based on the Polish tax identification number – NIP.
Typical Polish EORI format: PL + NIP + 00000
Example: PL123456789000000
A Polish company may need EORI even if customs operations are occasional. The decisive factor is not the frequency of transactions, but whether the company acts as an importer, exporter or declarant in customs procedures.
2. Companies From Other EU Member States
A company established in another EU Member State should normally obtain its EORI number in its country of establishment – not in Poland.
For example, a German company should obtain EORI in Germany, an Italian company in Italy and a Dutch company in the Netherlands. Once issued, that EORI number is valid throughout the EU, including Poland.
This is a frequent source of confusion. If an EU-established company applies for EORI in Poland instead of its home Member State, the Polish registration may be rejected or delayed because the company should be registered by the customs authority of its own Member State.
3. Non-EU Companies – UK, USA, China and Other Third Countries
A company established outside the EU generally obtains its EORI number in the first EU Member State where it performs customs formalities.
If the first import or customs declaration takes place in Poland, the non-EU company may need to register for EORI in Poland through PUESC.
For non-EU companies, the EORI number issued in Poland usually follows a different structure than for Polish companies.
Typical non-EU EORI format in Poland: PL + 14 digits + Z
For foreign companies, the practical challenge is not only the EORI application itself, but access to the Polish electronic customs system. PUESC requires electronic identification and, in many cases, electronic signing by means such as a trusted profile, qualified electronic signature or customs certificate.
For that reason, many non-EU companies use a Polish representative to complete the process.
| Type of company | Where to register | Typical EORI format | Can Intertax help? |
| Polish company | Poland, through PUESC | PL + NIP + 00000 | Yes |
| Company from another EU Member State | Country of establishment | Format of that EU country | Advisory support only |
| Non-EU company, e.g. UK, USA, China | First EU country of customs declaration; Poland if the first declaration is in Poland | PL + 14 digits + Z | Yes |
Need to confirm whether Poland is the right country for your EORI registration? Intertax can verify your situation before the application is filed, so your company avoids applying in the wrong Member State. [Contact us]
EORI vs VAT Number in Poland: Key Differences
An EORI number and a VAT number are not the same thing.
A VAT number identifies a business for VAT purposes, especially for domestic VAT obligations and intra-EU B2B transactions. An EORI number identifies a business for customs purposes when goods enter or leave the EU customs territory.
In Poland, the EORI number for Polish entities is usually based on the NIP, which may create the impression that VAT and EORI are the same. They are not. They belong to different systems and serve different purposes.
A company importing goods into Poland may need both:
- VAT registration for Polish VAT reporting, import VAT settlement or intra-EU transactions,
- EORI registration for customs clearance of goods imported from China, the UK, the USA or another non-EU country.
Companies importing into Poland often also need VAT registration in Poland or broader VAT compliance services.
| Feature | EORI number | VAT number |
| Main purpose | Customs identification | VAT/tax identification |
| Used for | Imports, exports, customs declarations | VAT reporting, invoices, intra-EU B2B transactions |
| Relevant for | Trade with non-EU countries | Domestic and intra-EU VAT transactions |
| Issued/managed by | Customs/tax administration | Tax administration |
| Can a company need both? | Yes | Yes |
How to Get an EORI Number in Poland: Step-by-Step Process
In 2026, EORI registration in Poland is handled through PUESC – the Polish electronic platform for tax and customs services. PUESC is the official platform used for customs-related electronic services, including EORI registration.
The process usually involves three main stages.
Step 1 – Create a Personal Account on PUESC
The first step is to create a personal account on PUESC.
PUESC registration is made at the individual level. The person who will submit or sign the application must have access to the platform and the appropriate authorisation method.
By creating an account, an individual obtains a unique SISC ID used in communication with the National Revenue Administration through PUESC.
For foreign directors or logistics managers, this step may be difficult because the Polish system is designed around Polish electronic identification methods. This is often where non-EU companies encounter the first practical barrier.
Step 2 – Register the Individual in SISC and Obtain a SISC ID
The next stage is registration in SISC – the Polish customs and tax information system.
The SISC ID identifies the individual user in communications with Polish customs authorities. Depending on the case, the relevant registration may involve the WRR0001 form or an equivalent electronic path in PUESC.
At this stage, the person submitting the application must ensure that the data entered in the system is consistent with the documents and the authority to act on behalf of the company.
Step 3 – Register Your Company and Apply for the EORI Number
The company must then be registered in PUESC/SISC. The relevant company registration process is connected with the WRP0001 form and the company’s customs area of activity.
A critical step is selecting the correct area of activity – CUSTOMS – and requesting the EORI number. If the company is registered in PUESC but the EORI request is not correctly selected, the company may receive a SISC registration but no EORI number.
The application usually requires:
- full legal name of the company,
- registered office address,
- tax identification number or foreign company registration number,
- company registry details,
- details of persons authorised to represent the company,
- contact details,
- power of attorney, if a representative files the application.
For non-EU companies, the application is generally reviewed by the competent Polish customs registration authority. In practice, applications are processed through the Polish customs and tax administration, with EORI matters handled by the competent authority indicated for EORI registration.
How Long Does EORI Registration Take in Poland?
If the documents are complete and the application is correctly prepared, EORI registration usually takes a few business days.
In urgent cases, with complete documents and proper representation, the process may be completed faster. In practice, delays usually result from inconsistent company data, missing authorisations, incorrect PUESC settings or incomplete attachments.
Is EORI Registration Free?
The EORI number itself is issued free of charge.
However, if the application is submitted by a representative, a power of attorney may be required. In Poland, the standard stamp duty for a power of attorney is PLN 17.
Intertax handles EORI registration in Poland on behalf of foreign companies – including preparation of documents and full representation before Polish customs authorities. [Contact us]
Documents Required for EORI Registration in Poland
The exact document list depends on whether the applicant is a Polish company, an EU company or a non-EU company.
For non-EU companies, the documents should confirm the legal existence of the company and the authority of the persons acting on its behalf.
| Document | Polish company | Non-EU company |
| Company registration extract | KRS or CEIDG data, if applicable | Commercial register extract from the country of establishment |
| Tax identification number | NIP | Foreign tax or company identification number |
| Power of attorney | If a representative acts | Usually required if a Polish representative acts |
| Stamp duty confirmation | If power of attorney is used | Usually PLN 17 if power of attorney is used |
| ID documents of authorised persons | May be required | Passport or ID of directors/authorised persons |
| Company contact details | Required | Required |
| Translation | Usually not needed | Often required or recommended, depending on the document |
For companies established outside the EU, the commercial register extract should be current and should match the data entered in the PUESC application. If the document is not in Polish, a sworn translation may be required or recommended.
Common Mistakes That Delay EORI Registration
In our practice, EORI delays are rarely caused by the customs authority itself. Most delays result from avoidable errors in the application or supporting documents.
1. Data Mismatch Between PUESC and Company Documents
The company name, address and registration details entered in PUESC must match the official company register.
Even minor differences may cause problems, for example:
- missing legal suffix,
- old registered address,
- abbreviated company name,
- different spelling of the street or city,
- inconsistent director details.
How to avoid it: use the company register extract as the primary data source and copy the details consistently across all forms.
2. Missing CUSTOMS Area or EORI Request
A company may be registered in PUESC but still not receive an EORI number if the customs area is not selected or the EORI request is not correctly marked.
This is one of the most frustrating errors because the company may assume that registration has been completed, while the customs number has not actually been assigned.
How to avoid it: check that the PUESC application includes the customs area and the EORI request before submission.
3. Power of Attorney Without Stamp Duty Confirmation
If a representative files the application, the power of attorney must be properly documented. In many cases, the PLN 17 stamp duty confirmation should also be attached.
If the authorisation is incomplete, the authority may suspend processing until the missing document is provided.
How to avoid it: prepare the power of attorney and stamp duty confirmation before filing the application.
4. EU Company Applying in Poland Instead of Its Home Country
A company established in another EU Member State should normally register for EORI in that Member State, not in Poland.
For example, a Lithuanian or German company importing goods through Poland should use the EORI issued by Lithuania or Germany. Applying in Poland may lead to rejection and loss of time.
How to avoid it: confirm the company’s place of establishment before starting the Polish PUESC process.
EORI Number and DDP/DAP Terms: What Foreign Suppliers Must Know
EORI registration is closely connected with Incoterms and the role of the importer of record.
DDP – Delivery Duty Paid
Under DDP terms, the supplier is responsible for delivering goods to the buyer with import duties and taxes paid. This usually means that the supplier is responsible for customs clearance and import obligations.
If a non-EU supplier sells goods to Poland under DDP terms, the supplier may need a Polish EORI number before the first shipment arrives at the border.
When goods are shipped from a non-EU country under DDP terms, the supplier typically bears landed costs, including transport, import VAT and customs duties.
In many cases, DDP supplies also require analysis of Polish VAT registration and Fiscal Representation in Poland.
DAP – Delivered at Place
Under DAP terms, the seller delivers the goods to the agreed destination, but the buyer is normally responsible for import clearance, duties and taxes.
In that case, the Polish buyer may be the importer and may need the EORI number, not the foreign supplier.
Why This Matters
The wrong assumption about DDP or DAP may result in the wrong party preparing for customs clearance.
Before the first shipment, the parties should confirm:
- who will act as importer of record,
- who will submit or instruct the customs declaration,
- whose EORI number will be used,
- who will pay import VAT and customs duties,
- whether Polish VAT registration or fiscal representation is required.
For companies routing goods through another EU Member State before Poland, see also: importing goods through Germany – Procedure 4200.
How to Verify an EORI Number – EORI Checker
An EORI number can be verified through the official EORI validation tool provided by the European Commission.
To check a Polish EORI number, enter the full number in the validator.
For a Polish company, the format is usually: PL + NIP + 00000
Example: PL123456789000000
Official validator: EORI number validation
In some cases, the number may be valid but limited company data may be displayed. This can happen if the company has not consented to public disclosure of its details in the EORI database.
Why Use Intertax for EORI Registration in Poland?
EORI registration may look like a customs formality, but for foreign companies it often connects with VAT, import VAT, fiscal representation, Incoterms, customs declarations and Polish electronic identification requirements.
Intertax supports foreign businesses entering the Polish and EU market with:
- EORI registration in Poland,
- VAT registration in Poland,
- fiscal representation for non-EU companies,
- VAT compliance and reporting,
- import VAT and customs-related tax advisory,
- coordination with logistics providers and customs agents.
This is especially important for non-EU companies selling to Polish or EU customers under DDP terms, where the supplier may be responsible not only for customs clearance but also for Polish VAT consequences.
Send enquiry to discuss EORI registration in Poland for your company. [Contact us]
People Also Ask – FAQ
Do I need an EORI number if I import goods from outside the EU into Poland?
Yes. If your company acts as the importer, exporter or declarant in customs procedures, it needs an EORI number before customs clearance can be completed. Without EORI, the shipment may be stopped or delayed at the border.
What is the format of the Polish EORI number?
For Polish companies, the EORI number is usually PL + NIP + 00000. For non-EU companies registered in Poland, the format is usually PL + 14 digits + Z.
Is getting an EORI number in Poland free of charge?
Yes. The EORI number itself is issued free of charge. If a representative acts on behalf of the company, a power of attorney may be required and the standard Polish stamp duty is usually PLN 17.
How long does EORI registration take in Poland?
With complete documents and a correctly prepared application, EORI registration usually takes a few business days. In urgent cases, it may be possible to complete the process faster, provided that the documents and authorisations are in order.
Can a non-EU company from the UK, USA or China get an EORI number in Poland?
Yes. A non-EU company may obtain an EORI number in Poland if Poland is the first EU Member State where the company performs customs formalities. This is common when goods are first imported into the EU through Poland.
What is the difference between an EORI number and a VAT number in Poland?
A VAT number is used for tax and VAT reporting purposes. An EORI number is used for customs identification in import and export procedures. A company importing goods into Poland may need both a Polish VAT number and an EORI number.
Can one company have more than one EORI number?
As a rule, one company should have one EORI number for use across the EU. Once issued in one EU Member State, the EORI number can be used in all EU Member States.
Does an EU company need a Polish EORI number to import goods through Poland?
Usually not. A company established in another EU Member State should use the EORI number issued in its country of establishment. That number is valid in Poland.
Does DDP delivery to Poland require the foreign supplier to have EORI?
Often yes. If the foreign supplier acts as importer of record under DDP terms and is responsible for customs clearance in Poland, the supplier may need an EORI number before the shipment arrives.
Can Intertax register EORI on behalf of a foreign company?
Yes. Intertax assists foreign companies with EORI registration in Poland, including document review, power of attorney, PUESC registration support and representation before Polish customs authorities.