2026 customs guide for Estonian companies

How to Apply for an EORI Number in Estonia

An EORI number in Estonia is needed when an Estonian company is involved in customs-related goods movement, such as importing, exporting, transit or customs declarations. Digital-only e-resident businesses usually do not need one.

Goods and customs procedures Issued by the Estonian Tax and Customs Board Apply online in e-MTA
Licence FIU000248
e-Residency Marketplace 5.0 rating, 124 reviews, 132 ratings
Registry code Dalanta OÜ — 14330221
Office Pärnu mnt 105, Tallinn, Estonia
Quick answer

When does an Estonian company need an EORI number?

An Estonian company needs an EORI number when it performs customs-related activities in the European Union, including import, export, transit or customs declarations for physical goods. The EORI number is issued in Estonia by the Estonian Tax and Customs Board and is used across EU customs systems.

  • One economic operator can have only one valid EORI number.
  • A branch uses the EORI number of its parent company.
  • Most e-resident companies selling only digital services do not need an EORI number.
  • If your company data is outdated, fix the Business Register data before applying.
EORI meaning

What is an EORI number?

EORI means Economic Operators Registration and Identification. It is a customs identifier used in the EU customs territory to identify companies and other persons involved in customs procedures.

For an Estonian company, the EORI number is issued by the Estonian Tax and Customs Board. Once issued, the number is used in customs-related activities across the European Union, not only in Estonia.

An EORI number is separate from your Estonian registry code and separate from VAT registration. It is relevant when your business moves physical goods across EU customs borders or is otherwise involved in customs declarations.

Who needs it

Who needs an EORI number in Estonia?

The practical test is whether your Estonian company is involved in customs-related goods movement. If your company sells only digital services, software, consulting or online subscriptions, EORI is usually not relevant.

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Importing goods

You normally need EORI if your Estonian OÜ imports goods into Estonia or another EU customs destination.

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Exporting or transit

EORI is also used for exports outside the EU, transit and other customs procedures involving physical goods.

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Customs declarations

If your company, representative or customs broker files declarations for your goods, the EORI number identifies the economic operator.

Important distinction for e-residents

Being an e-resident does not itself mean you need an EORI number. The need depends on your company’s customs activity. A digital-only company normally does not need EORI unless it starts importing, exporting or otherwise dealing with goods through customs.

Do not mix identifiers

EORI vs VAT number vs Estonian registry code

IdentifierWhat it is used forDoes every OÜ have it?
Registry codeCompany identification in the Estonian Business Register.Yes, every Estonian company has a registry code.
VAT numberVAT reporting, taxable turnover and intra-EU VAT situations.No. VAT registration is separate and depends on the company’s activities.
EORI numberCustoms-related import, export, transit and EU customs identification.No. Apply only when the company needs customs identification.
Before you apply

Requirements for EORI number Estonia

The e-MTA application uses company and contact data already available to the Estonian authorities. If the underlying company data is wrong, fix that first.

Company and register details

  • Your company name and registry code are correct.
  • Your legal address and contact data are up to date.
  • Your board member or representative has authority to act for the company.
  • Your company’s Business Register record does not contain outdated contact person or address information.

If your company details need correction, see our guide: Update Company Details Estonia.

e-MTA access and customs context

  • You can log in to e-MTA with e-Residency card, Smart-ID, Mobile-ID or other accepted method.
  • You have access rights to act for the company in e-MTA.
  • You know why the EORI is needed: import, export, transit or another customs procedure.
  • You can monitor e-MTA communication after submitting the application.
Step by step

How to apply for an EORI number via e-MTA

The Estonian Tax and Customs Board accepts EORI applications electronically through e-MTA. The official route is under the Customs menu.

1

Log in to e-MTA

Go to the Estonian Tax and Customs Board e-services environment and log in using your accepted digital identity method. For many e-residents, this means the e-Residency digital ID card or Smart-ID where available.

2

Open Customs rights and obligations

In the menu, choose Customs, then Rights and obligations, and then Economic Operators Registration and Identification Number (EORI).

3

Start a new EORI application

Choose the option to submit a new application. The application form is generally pre-filled with data already available to the authority, so check the company details carefully before continuing.

4

Check company and contact details

Review the company, representative and contact information. If the pre-filled company data is incorrect, update the source data first, usually in the Business Register or relevant e-MTA contact settings.

5

Submit and monitor messages

Submit the application and monitor e-MTA communication. If the Tax and Customs Board asks for clarification, respond through the official communication channel in e-MTA.

Access rights matter

If a representative cannot see the relevant customs menu or cannot submit the EORI application, they may not have the necessary e-MTA access rights for the company. Fix access rights before trying to file again.

After filing

Processing time and what happens after approval

Processing time

Electronic EORI applications are often processed quickly when the company data and access rights are correct. Still, avoid treating same-day approval as guaranteed. Apply before a shipment, customs declaration or logistics deadline becomes urgent.

Using the number

After approval, the EORI number can be used for EU customs-related activities. Give it to your customs broker, freight forwarder or logistics provider when customs documentation requires it.

Avoid delays

Common EORI mistakes

Applying when no customs activity exists

A digital-only business usually does not need EORI. Do not confuse EORI with VAT registration, OSS/IOSS or normal company registration.

Outdated register details

If the company’s legal address, board member data or contact details are outdated, update the company data before applying.

Wrong country for application

EU-established economic operators generally register with the customs authority of their country of establishment. Non-EU operators register where their first EU customs-related operation is planned.

Dalanta support

How Address in Estonia by Dalanta can help

We do not replace a customs broker for goods declarations. We help keep the Estonian company side clean so applications and customs-related registrations do not fail because company data is outdated.

FAQ

FAQ — EORI number Estonia

Do e-residents need an EORI number?

Only when the company is involved in customs-related physical goods movement, such as importing, exporting or transit. E-residency alone does not create an EORI requirement.

Does my Estonian OÜ get an EORI number automatically?

No. An EORI number is not issued automatically with company formation. Apply separately through e-MTA when customs-related activity requires it.

Is the EORI number the same as my Estonian registry code?

No. Your registry code identifies the company in the Estonian Business Register. EORI is a separate customs identifier used in EU customs systems.

Is EORI the same as VAT registration?

No. VAT registration and EORI registration serve different purposes. A company may need one, both or neither, depending on its activities.

Can a foreign company apply for an EORI number in Estonia?

It depends. EU-established companies normally register in their country of establishment. A non-EU economic operator is registered by the customs authority of the EU Member State where it carries out or plans its first customs-related operation.

What if my company information changes after EORI approval?

Keep the underlying company and contact data up to date. If your Business Register details change, update them properly and check whether your customs or e-MTA contact information also needs correction.

How long does EORI approval take in Estonia?

Many electronic applications are handled quickly when the information is correct, but processing time is not a contractual guarantee. Apply before customs-related deadlines become urgent.

Need the Estonian company side fixed first?

Keep your company data ready before customs filings

If your legal address, contact person or company details are outdated, update them before starting customs-related applications.