Starting next July 1 2009 of all economic operators must have the EORI number which will be identified as necessary for the office of origin before circulating goods across Europe passport.

The European Union Commission to April last month approved the creation of a single register for all economic operators in the Community for the purpose of having more control over all border operations remission of goods.

Although the tenure EORI number It will be compulsory from next 1 July 2009, to date the Spanish companies do not yet know whether they are inside or outside, because the AEAT has not yet published the new record, nor is there an order explanatory development of procedures for entry in the register.

In this regard, Customs pledged less than a month to make automatic the EORI operators already contained in their databases, and with the same code used on VAT "dump" NIF and termination 'is ', from Spain.

The main problem is presumed to occur with respect to branches (not subsidiaries) headquartered in another Member State, as well as individuals, foreign nationals, legal persons and entities without legal personality lacking Spanish nationality, whose numbers tax iD starting with N, M and W, respectively.

These people must expressly apply for registration through the Virtual Office of Customs and Excise and, once it is established that have not been previously registered in another Member State, shall be assigned the appropriate number.

The purpose of EORI number is to facilitate the inspection tasks of the agencies of each of the Member States. Here we leave link to apply.

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tax lawyer in Barcelona

Albert Pujol

DiG Lawyers