EORI Number Poland: The complete 2025 guide for foreign businesses

What is an EORI number and why is it non-negotiable in Poland?

Before diving into the “how,” it’s crucial to understand the “what” and “why.” The EORI number isn’t just another piece of paperwork; it’s a fundamental component of the EU’s customs system.

The official definition: Your passport for EU trade

EORI stands for Economic Operators Registration and Identification number. It’s a unique code assigned to businesses and individuals to identify them in all customs procedures throughout the European Union. Mandated by the EU’s Union Customs Code (UCC), it’s used by authorities to monitor and track all goods entering or leaving the EU customs territory.

Think of it as your company’s single, permanent customs ID for the entire EU. You only need one EORI number, and it’s valid in all 27 member states. Without it, you cannot lodge customs declarations, and your goods will be stopped at the border.

The Polish EORI number format: A quick breakdown

While the EORI system is EU-wide, the number’s structure is based on the country of registration. In Poland, the format depends on your company’s origin:

• For Polish-based entities: The format is the prefix `PL`, followed by the company’s 10-digit NIP (Tax Identification Number), and ending with five zeros. Example: `PL123456789000000`.
• For non-EU (“third country”) entities registering in Poland: The format is the prefix `PL`, followed by a unique 14-digit sequence, and ending with the letter `Z`.

How to check if a company has a valid EORI number

You can easily verify if your company—or a trading partner—already has a valid EORI number using the European Commission’s official online validation tool. This is a crucial first step to avoid applying for a duplicate number.

To check a Polish company, you typically enter its EORI number using the `PL` + `NIP` + `00000` format. The system will confirm if the number is valid. If your company’s data privacy settings allow, it may also display the registered company name and address.

Who needs an EORI number to trade with Poland? A critical guide

The rules for who needs an EORI number—and, more importantly, where they should apply for it—are a major source of confusion and costly errors. Getting this right is the first step to a smooth process.

Polish-registered companies

This is the most straightforward case. Any company registered in Poland (e.g., a Spółka z o.o.) that imports goods from or exports goods to a country outside the European Union (like the UK, USA, China, or Ukraine) must have a Polish-issued EORI number.

Companies from other EU countries (a common mistake)

This is a critical point: If your business is established in another EU country (e.g., Germany, France, Lithuania), you must obtain your EORI number from the customs authority in your home country of registration. You cannot and should not apply for an EORI number in Poland, even if your goods are arriving at a Polish port. The Polish PUESC system will reject the application. Your home country’s EORI number is valid across the entire EU, including for customs clearance in Poland.

Non-EU Companies (UK, US, China, etc.) – The key rule

For businesses based outside the EU, the rule is simple: you must register for an EORI number in the first EU member state where you intend to perform a customs activity. This typically means the country where you first lodge a customs declaration, an entry summary declaration (ENS), or an exit summary declaration (EXS).

For example, if your US-based company is shipping goods directly to a customer or warehouse in Warsaw and you are responsible for the import declaration, Poland is your first point of customs interaction. Therefore, you must apply for your EORI number in Poland.

Specific Roles: Importers, exporters, and freight forwarders

The requirement extends beyond just buyers and sellers. Any “economic operator” involved in the customs process needs an EORI number, including:

• Importers and Exporters: The entities formally declaring the goods.
• Carriers & Freight Forwarders: The companies physically transporting the goods and often lodging transit or summary declarations.
• Customs Agents & Brokers: The representatives who file declarations on behalf of importers or exporters.
• Warehouse Operators: Entities that run customs-bonded warehouses.

Private individuals importing goods for purely personal use are exempt. However, if you are conducting any form of commercial activity, even as a sole trader, you are considered an economic operator and must have an EORI number.

The PUESC Puzzle: A step-by-step guide to EORI registration

In Poland, all EORI applications are processed through a single, mandatory online portal: PUESC (Platforma Usług Elektronicznych Skarbowo-Celnych, or the Tax and Customs Electronic Services Portal). While this system is efficient for locals, it creates a major roadblock for foreigners.

The Digital wall: Why foreigners can’t easily apply alone

The core challenge of the PUESC system is its security requirement. To submit any official application, including for an EORI number, you must sign it with a specific Polish-issued digital identity:

• A Trusted Profile (Profil Zaufany), or
• A Polish qualified electronic signature.

For a non-resident, obtaining either of these is extremely difficult. It typically requires a physical visit to a Polish government office or consulate to verify your identity. This digital barrier is the single biggest reason why most foreign companies cannot complete the EORI application on their own. It turns a seemingly simple online task into a logistical nightmare.

Step 1: Creating a personal account on the PUESC Portal

The process begins not with the company, but with an individual. A natural person (a company director or representative) must first create a basic account on the PUESC portal. This initial step is relatively simple and requires a valid email address.

Step 2: Registering in SISC to obtain Your ID SISC

Once the personal account is created, the next step is to register that individual in the SISC (Customs Service Information System) to get a unique SISC ID. This elevates the account’s access level. This is done by filling out the WRR0001 Registration of personal data form on PUESC. This step already requires the Polish digital signature, presenting the first major hurdle.

Step 3: Registering Your company and applying for the EORI Number

With a SISC ID-registered individual, the final step is to register the company’s data and formally request the EORI number. This is done using the WRP0001 Registration of company’s data form. On this form, it is absolutely critical to:

1. Select the “CUSTOMS” area of operation.
2. Explicitly check the box to request the “assignment of an EORI number.”

This form requires detailed company information, including its legal name, address, and Polish registration numbers (NIP, REGON, KRS if applicable). This application must also be signed with a Trusted Profile or qualified e-signature.

The Progress Holding solution: How we navigate PUESC for You

This complicated, multi-step process is where our expertise becomes your advantage. As a Polish-based firm with licensed professionals, we already possess the required digital credentials to operate on the PUESC portal. By granting us a formal Power of Attorney, you authorize us to complete this entire process on your company’s behalf. We handle every form, every signature, and every interaction with the Polish authorities, ensuring a fast, error-free registration without you ever needing to visit Poland.

EORI Application checklist: Documents & information You’ll need

To ensure a smooth process, it’s vital to gather all necessary documents and information beforehand. Any discrepancy can lead to delays. Here is a checklist of what we typically require to process an EORI application on your behalf.

Avoiding Disaster: 5 Common mistakes that delay EORI applications

The Polish customs system is highly procedural. Small administrative errors are not overlooked and can lead to significant delays. Based on our 21 years of experience, these are the most common mistakes foreign businesses make.

Mistake #1: Data mismatches with official registers (KRS/NIP)

The Problem: Submitting an application where the company name or address has a minor variation from what is listed in the official Polish National Court Register (KRS) or tax records. For example, using “Ltd.” instead of “Sp. z o.o.” or a slightly different street name format.
The Consequence: The system will flag the discrepancy, leading to an immediate query or rejection. You will have to resubmit, starting the clock over again.

Mistake #2: Forgetting to select the “customs” area in PUESC

The Problem: On the WRP0001 form, the applicant must specify the company’s “area of operation.” Failing to select “CUSTOMS” (Cło) and check the box to be assigned an EORI number means you are only registering the company in PUESC for other purposes, but not actually applying for the EORI itself.
The Consequence: You will receive confirmation that your company is registered in SISC, but no EORI number will be issued. You will have to file an update application to add the customs scope, causing unnecessary delay.

Mistake #3: Faulty power of attorney documents

The Problem: Submitting a Power of Attorney (PoA) that is incorrectly signed, not accompanied by proof of the PLN 17 stamp duty payment, or not supported by a sworn translation if the original is not in Polish.
The Consequence: The authorities will not process the application until a valid, paid-for PoA is received, halting the entire procedure indefinitely.

Mistake #4: Applying in the wrong country

The Problem: As mentioned earlier, a business from another EU member state attempts to apply for an EORI in Poland.
The Consequence: The application is rejected outright. The business wastes valuable time and must then start the correct application process in their home country, potentially while their goods are already held at the Polish border.

Mistake #5: Ignoring a temporary EORI correction notice

The Problem: If there are minor formal deficiencies in the application, the authorities may issue a temporary EORI number along with a request to correct the errors within 30 days. Businesses sometimes miss this notification or fail to act in time.
The Consequence: If the deficiencies are not corrected within the 30-day window, the temporary EORI number is permanently deactivated. The company’s goods are once again blocked, and the entire application process must be started from scratch.

EORI for Modern Business: E-commerce, Amazon FBA & Post-Brexit trade

The principles of EORI apply to all forms of trade, but modern business models have unique complexities. Here’s how the rules apply to you.

EORI for E-commerce and Dropshipping

For e-commerce sellers, the key question is: who is the importer of record?

• If you are importing goods in bulk from a non-EU supplier (e.g., from China to a warehouse in Poland) and you are the entity clearing customs, you absolutely need an EORI number.
• In a dropshipping model where the end customer is technically the importer of a single item, the situation can be complex. However, to avoid any issues with carriers and customs authorities who may require it for clearance, it is highly advisable for the selling business to have an EORI number. This ensures you are prepared for any documentation requests and can facilitate a smoother delivery process.

A must-have for Amazon FBA sellers in Poland

If you are an Amazon FBA seller based outside the EU and you ship your inventory to an Amazon fulfillment center in Poland, you are the importer of record. Amazon will not act as the importer for your goods. Therefore, you must have an EU EORI number registered in your company’s name to clear your inventory through Polish customs. Without it, your FBA shipment will be rejected at the border, disrupting your stock levels and sales.

Navigating Post-Brexit trade: EORI for UK Companies

Since Brexit, trade between the United Kingdom and Poland is no longer a simple intra-community movement. It is now treated as a formal import/export activity, subject to full customs controls. For UK businesses, this means:

• You need two EORI numbers: A `GB` EORI number to export goods from the UK, and an EU EORI number to import those goods into Poland (or any other EU country).
• You can get your EU EORI in Poland: If your first point of entry into the EU is Poland, you should apply for your EU EORI number here.
• Customs Declarations are Mandatory: Every shipment between the UK and Poland now requires a full customs declaration (SAD), a commercial invoice, and other supporting documents. The era of frictionless trade is over.

Beyond the EORI: Your next steps in Polish customs compliance

Obtaining an EORI number is the first critical step, but it’s part of a larger ecosystem of customs and business compliance in Poland. True expertise means anticipating what comes next.

Using Your EORI: The Single Administrative Document (SAD)

The primary use of your new EORI number will be on the Single Administrative Document (SAD). This is the standard form used for all import, export, and transit customs declarations in the EU. Your EORI number must be listed in the relevant boxes (e.g., Box 2 for the Exporter, Box 8 for the Consignee) to identify your company as a party to the transaction.

The Next Level: AEO (Authorized Economic Operator) status

For businesses with significant and regular trade volumes, the next step after EORI is to consider applying for AEO (Authorized Economic Operator) status. This is an internationally recognized quality mark indicating that your role in the supply chain is secure and your customs controls are compliant. AEO status grants significant benefits, including fewer physical and document-based checks, priority treatment at customs, and easier access to simplified customs procedures. It signals to authorities that you are a trusted trader.

EORI vs. Intrastat: Knowing the difference

It’s important not to confuse EORI with Intrastat. They serve different purposes:

• EORI: For customs declarations on goods traded between the EU and non-EU countries.
• Intrastat: A statistical reporting system for goods traded between EU member states. You are only required to file Intrastat declarations if your volume of arrivals or dispatches exceeds specific annual thresholds set by Poland. This is a key part of our.

Why trust Progress Holding with Your Polish EORI number?

The Polish EORI application process is not designed for foreign entrepreneurs. It’s built on a domestic digital infrastructure that creates a barrier to entry. Attempting to navigate it alone often leads to wasted time, mounting costs, and lost business opportunities. Progress Holding offers a direct, proven path to success.

• ✅ 21 Years of Proven Experience: We have been helping foreign businesses navigate Polish bureaucracy since 2003. We understand the system inside and out.
• ✅ We Overcome the Digital Hurdle: We are a licensed Polish firm with the necessary Trusted Profiles and electronic signatures to act on your behalf immediately. No need for you to travel to Poland.
• ✅ Error-Free, Fast-Track Process: We know the common pitfalls and ensure your application is submitted correctly the first time, avoiding the delays that plague DIY attempts.
• ✅ Expertise in Assisting Foreigners: Our services are specifically designed to solve the unique challenges faced by non-resident business owners.
• ✅ Multilingual Support: We communicate clearly in English, Polish, Ukrainian, and Russian, so you are always informed and in control.
• ✅ Comprehensive Compliance Partner: EORI is just the beginning. We are your one-stop-shop for [Link to: Company Formation in Poland],, and, ensuring your business is fully compliant from day one.

Frequently Asked Questions (FAQ)

How long does it take to get an EORI number in Poland?

Once a correctly filled application is submitted, the EORI number is typically issued within a few business days, sometimes even within 24-48 hours. However, the total time can be much longer if there are errors in the application or if you first need to obtain the required digital signature, which is why using a professional service is much faster.

How much does it cost to get an EORI number?

The application itself is free of charge from the Polish government. The only official fee is a PLN 17 (approx. 4 EUR) stamp duty if the application is submitted by a representative under a Power of Attorney. Professional service fees for managing the process vary.

What happens if I ship goods to Poland without an EORI number?

Your goods will be stopped by customs. They cannot be cleared or released. You will be liable for storage fees at the port or airport, which can accumulate quickly. Your shipment will be held until you can provide a valid EORI number, causing significant delays and costs to your business.

Can I use my freight forwarder’s EORI number?

No. While your freight forwarder will have their own EORI number for their role as the carrier, the importer or exporter of record must be identified by their own, separate EORI number on the customs declaration. Relying on your forwarder’s number is not compliant.

Do I need a separate EORI number for every EU country?

No. An EORI number is unique and valid throughout the entire European Union. You only need to register once in one member state. The key is to register in the correct country based on where your business is established or where you first conduct customs activities.

What is the difference between an EORI number and a VAT number?

They are two different numbers for different purposes. An EORI number is for customs identification (tracking goods crossing borders). A VAT number is for tax purposes (managing Value Added Tax on sales and purchases). While they are often linked, you need both for compliant international trade.

My company details have changed. How do I update my EORI record?

You must update your EORI data if your company’s name, address, or other legal details change. This is done by submitting an update application through the PUESC portal, again requiring a Polish digital signature. It is crucial to keep this data current to avoid customs issues. Progress Holding can also manage this update process for you.

Ready to unlock Your EU trade?

Don’t let a bureaucratic hurdle stand between your business and the 450 million consumers in the EU market. Let Progress Holding handle the complexities of the Polish EORI registration so you can focus on what you do best: growing your business.

Contact us today for a consultation on your EORI number requirements and start trading with confidence.

• Email: office@progressholdin.pl
• Phone: +48 603 232 418
• Office Hours: Monday – Friday, 9:00 AM – 5:00 PM (CET)