Over the last 48 hrs many members have been contacting the GFSB and asking us whether or not they need to obtain an EORI number if they import goods – and if so, how to go about obtaining one. The issue is causing concern and worry amongst members who are unsure whether or not they have to go through this process – and what the consequences might be if they pursue it – or don’t. Here’s what we know.

Where has all this come from?

This is not a Gibraltar specific issue. A non-resident company importing goods into or exporting from Spain must obtain a Spanish NIF to handle fiscal obligations, and secure an EORI number linked to the NIF for customs clearance.

What’s an EORI Number?

An EORI number stands for Economic Operators Registration and Identification number, a unique EU-wide ID required for businesses or individuals handling customs activities like importing, exporting, or transiting goods across EU borders.

It allows customs authorities to track and identify economic operators (e.g., importers/exporters) in all customs declarations, entry/exit summaries, and temporary storage filings.

EU-based operators get it from their home country’s customs; non-EU ones apply in the first EU member state where they lodge declarations.

I didn’t have an EORI Number before – why do I need one now?

Precisely who needs one right now isn’t clear ( see further below ).

Before the treaty, Gibraltar avoided full third-country customs checks with Spain due to political and practical arrangements, allowing goods movement without routine EORI-linked declarations despite Brexit.

The treaty establishes a bespoke customs union between Gibraltar and the EU, requiring EU-compliant goods clearance at Spanish designated customs points (e.g., La Línea, Algeciras) instead of frontier checks—this integrates Gibraltar firms into EU customs procedures.

This is the change that has occurred that means some companies will now need EORI numbers for all import/export declarations to track goods, with the aim of protecting the EU Single Market, whilst enabling fluid border operations.

Why has this come up now?

In recent days a document from HM Customs explaining what steps Gibraltar companies need to take to obtain an EORI number has been circulating through the business community. The document has been circulated with little additional explanation or context.

This document was originally sent to a small number of Gibraltar logistics operators and other companies. It’s not clear that it was intended to be more widely circulated. So it’s causing a little bit of confusion because businesses are receiving it without much context.

So do I need to get an EORI Numebr for my business or not?

The position isn’t yet clear.

We understand that customs are advising that only “declarants” need to obtain the number – but what precisely a “declarant” is remains unclear. The form was originally sent to logistics companies.

However, based on the wider EU picture – it seems that any company importing / exporting to the EU will require one.

Should I go ahead and start the process?

Non-resident companies with a Spanish NIF have Spanish reporting obligations if they generate income or conduct VAT-taxable activities in Spain so you are going to want to take some advice on this before ploughing ahead and getting a NIF ( a precursor to obtaining an EORI number).

It’s likely that HM Customs will provide some further guidance on who precisely needs an EORI number in the coming days so it might be worth waiting for this to emerge. We’ll keep you updated.

I want to plough ahead now

The GFSB can help you identify a qualified advisor to talk you through the process from a Spanish perspective – which may help you understand the form circulated by HM Customs which explains the Gibraltar process as well the reporting obligations that following the process might result in.

Can I get an EORI Number in Gibraltar?

At the recent retail town hall the Government stated that “Traders will register automatically through Gibraltar Customs in a parallel system linked to EU customs.” We are seeking clarification as to whether or not that remains the intention.

Forms

Download the form instructions here

In English

https://mcusercontent.com/8ae8b9e9030cb634f774e84cd/files/187de992-7f03-5dc5-b0c4-8f4b2bd7dce5/NIF_and_EORI_APPLICATION_ENGLISH_.pdf

In Spanish

https://mcusercontent.com/8ae8b9e9030cb634f774e84cd/files/e415746f-878d-dba9-7ee1-38aeb0c15039/INSTRUCCIONES_SOLICITUD_EORI_Y_NIF_GIBRALTAR_para_gibraltaren_os_definitivas_005_.pdf

Web guidance

https://sede.agenciatributaria.gob.es/Sede/censos-nif-domicilio-fiscal/censos/modelo-030-censo_____de-domicilio-variacion-personales_/descarga-modelo.html

NEED HELP ?

If you experience any difficulty with the process, please get in touch with the GFSB, and we will support you.