{"id":6102,"date":"2026-09-09T09:00:00","date_gmt":"2026-09-09T07:00:00","guid":{"rendered":"https:\/\/napolshu.com\/?page_id=6102"},"modified":"2026-09-11T16:21:43","modified_gmt":"2026-09-11T13:21:43","slug":"eori-number-poland","status":"publish","type":"page","link":"https:\/\/napolshu.com\/en\/eori-number-poland\/","title":{"rendered":"EORI number in Poland for import and export"},"content":{"rendered":"\r\n<section id=\"npl-hero\" class=\"npl-landing--eori\">\r\n<div class=\"npl-grid\">\r\n<div>\r\n<p class=\"npl-eyebrow\">Legal support since 2001<\/p>\r\n<h1 class=\"npl-h1\">EORI number in Poland <span class=\"npl-accent\">for import and export<\/span><\/h1>\r\n<p class=\"npl-lede\">We register your company on PUESC and obtain the EORI number end to end \u2014 with a Polish NIP or without one. We act under a power of attorney, so you never need to travel to Poland.<\/p>\r\n<ul class=\"npl-usp\">\r\n<li>One number is valid in all 27 EU countries \u2014 art. 9 of the Union Customs Code<\/li>\r\n<li>The number itself is free; you pay for speed and for filing it correctly<\/li>\r\n<li>The duty relief for consignments under EUR 150 was abolished on 1 July 2026<\/li>\r\n<li>We run the application to the end and answer queries from Centralna Rejestracja<\/li>\r\n<\/ul>\r\n<ul class=\"npl-trust\">\r\n<li>Office in Warsaw<\/li>\r\n<li>Reply within 15 minutes<\/li>\r\n<li>Sworn translation<\/li>\r\n<li>Since 2001<\/li>\r\n<\/ul>\r\n<\/div>\r\n<aside id=\"npl-card\" class=\"npl-card\">\r\n<div class=\"npl-tabs\" role=\"tablist\" aria-label=\"Ways to obtain an EORI number\"><button class=\"npl-tab is-on\" role=\"tab\" type=\"button\" aria-selected=\"true\" data-tab=\"pl\">Polish company<\/button> <button class=\"npl-tab\" role=\"tab\" type=\"button\" aria-selected=\"false\" data-tab=\"foreign\">Non-EU company<\/button> <button class=\"npl-tab\" role=\"tab\" type=\"button\" aria-selected=\"false\" data-tab=\"pack\">VAT-UE and EORI<\/button><\/div>\r\n<div class=\"npl-pane is-on\" role=\"tabpanel\" data-pane=\"pl\">\r\n<h2 class=\"npl-title\">EORI for a Polish company<\/h2>\r\n<p class=\"npl-sub\">The company has a NIP, so the number is built from it and issued fastest<\/p>\r\n<ul class=\"npl-meta\">\r\n<li>fee PLN 0<\/li>\r\n<li>usually 1\u20132 business days<\/li>\r\n<\/ul>\r\n<div class=\"npl-price\"><span class=\"npl-price-label\">Full service:<\/span>\r\n<div class=\"npl-price-row\"><!-- TODO-PRICE --> <span class=\"npl-price-old\">PLN 500<\/span> <span class=\"npl-price-val\">PLN 400<\/span> <span class=\"npl-price-vat\">PLN 17 stamp duty included<\/span><\/div>\r\n<ul class=\"npl-notes\">\r\n<li>Entity registration on PUESC and the EORI number in a single filing<\/li>\r\n<li>Signed with your profil zaufany or an EU qualified signature<\/li>\r\n<li>No need to be physically present in Poland<\/li>\r\n<\/ul>\r\n<\/div>\r\n<details class=\"npl-incl\">\r\n<summary>What the price covers<\/summary>\r\n<ul>\r\n<li>Checking whether the company already holds an EORI number<\/li>\r\n<li>Completing form WRP0001 with the &#8220;C\u0142o (EORI)&#8221; activity area ticked<\/li>\r\n<li>Drafting the power of attorney and paying the PLN 17 stamp duty<\/li>\r\n<li>Filing through PUESC and collecting the UPO receipt<\/li>\r\n<li>Answering queries from Wydzia\u0142 Centralna Rejestracja in Pozna\u0144<\/li>\r\n<li>Registration confirmation and the certificate with your EORI number<\/li>\r\n<\/ul>\r\n<\/details><\/div>\r\n<div class=\"npl-pane\" role=\"tabpanel\" data-pane=\"foreign\">\r\n<h2 class=\"npl-title\">EORI for a non-EU company<\/h2>\r\n<p class=\"npl-sub\">No Polish NIP: the number is issued on the strength of corporate documents<\/p>\r\n<ul class=\"npl-meta\">\r\n<li>fee PLN 0<\/li>\r\n<li>usually 2\u20135 business days<\/li>\r\n<\/ul>\r\n<div class=\"npl-price\"><span class=\"npl-price-label\">Full service:<\/span>\r\n<div class=\"npl-price-row\"><!-- TODO-PRICE --> <span class=\"npl-price-old\">PLN 500<\/span> <span class=\"npl-price-val\">PLN 400<\/span> <span class=\"npl-price-vat\">translation costs not included<\/span><\/div>\r\n<ul class=\"npl-notes\">\r\n<li>Number shaped PL + 14 digits + the letter Z; no Polish NIP required<\/li>\r\n<li>Corporate documents with a sworn translation into Polish are needed<\/li>\r\n<li>Your first declaration will require a customs representative<\/li>\r\n<\/ul>\r\n<\/div>\r\n<details class=\"npl-incl\">\r\n<summary>What the price covers<\/summary>\r\n<ul>\r\n<li>Checking the EU database for a number already issued elsewhere in the Union<\/li>\r\n<li>Assembling the corporate document pack to PUESC requirements<\/li>\r\n<li>Arranging a sworn translation of the commercial register extract<\/li>\r\n<li>Power of attorney and stamp duty<\/li>\r\n<li>Filing and follow-through until the number is issued<\/li>\r\n<li>Advice on direct versus indirect customs representation<\/li>\r\n<\/ul>\r\n<\/details><\/div>\r\n<div class=\"npl-pane\" role=\"tabpanel\" data-pane=\"pack\">\r\n<h2 class=\"npl-title\">VAT, VAT-UE and EORI together<\/h2>\r\n<p class=\"npl-sub\">For companies starting to import that are not yet VAT registered<\/p>\r\n<ul class=\"npl-meta\">\r\n<li>three registrations<\/li>\r\n<li>usually 2\u20134 weeks<\/li>\r\n<\/ul>\r\n<div class=\"npl-price\"><span class=\"npl-price-label\">Full service:<\/span>\r\n<div class=\"npl-price-row\"><!-- TODO-PRICE --> <span class=\"npl-price-val\">from PLN 800<\/span> <span class=\"npl-price-vat\">for three registrations<\/span><\/div>\r\n<ul class=\"npl-notes\">\r\n<li>VAT-R including the EU section, plus PUESC registration with EORI<\/li>\r\n<li>EORI is for customs, VAT-UE is for intra-EU transactions<\/li>\r\n<li>We assess whether art. 33a is worth setting up from day one<\/li>\r\n<\/ul>\r\n<\/div>\r\n<details class=\"npl-incl\">\r\n<summary>What the price covers<\/summary>\r\n<ul>\r\n<li>Preparing and filing VAT-R, including the intra-EU section<\/li>\r\n<li>Handling the tax office verification of the VAT registration<\/li>\r\n<li>Entity registration on PUESC and issue of the EORI number<\/li>\r\n<li>Checking the company on the bia\u0142a lista and in VIES afterwards<\/li>\r\n<li>Assessment of the art. 33a conditions against your turnover<\/li>\r\n<li>A short briefing on JPK_V7 deadlines for importers<\/li>\r\n<\/ul>\r\n<\/details><\/div>\r\n<div class=\"npl-actions\"><button class=\"npl-btn npl-btn--primary npl-open\" type=\"button\" data-src=\"card\">Find your route in 2 minutes \u2192<\/button>\r\n<p class=\"npl-reassure\">Four questions about your company and you will know whether you need a Polish EORI, how long it takes, what has to be signed and which other registrations you need.<\/p>\r\n<div class=\"npl-divider\">or message us<\/div>\r\n<div class=\"npl-msgr\"><!-- TODO-PHONE --> <a class=\"npl-tg\" href=\"https:\/\/t.me\/legal2legal\" target=\"_blank\" rel=\"noopener\" data-msgr=\"telegram\"> Telegram <\/a> <a class=\"npl-wa\" href=\"https:\/\/wa.me\/48720740429\" target=\"_blank\" rel=\"noopener\" data-msgr=\"whatsapp\"> WhatsApp <\/a><\/div>\r\n<\/div>\r\n<\/aside>\r\n<\/div>\r\n<\/section>\r\n<article id=\"npl-art\">\r\n<p class=\"npl-lead\"><strong>An EORI number is mandatory for anyone lodging a customs declaration in the European Union<\/strong> \u2014 art. 9 of Regulation (EU) No 952\/2013, the Union Customs Code. In Poland the number is issued by the Director of the Tax Administration Chamber in Pozna\u0144 through the PUESC platform, <strong>free of charge<\/strong>, normally within a few business days. One economic operator may hold only one EORI number, and it is valid across all 27 member states.<\/p>\r\n<p>An EORI problem rarely looks like an EORI problem. It looks like this: the cargo has arrived at the terminal, the broker asks for the number to lodge the declaration, there is no number \u2014 and from that minute every day costs money. The goods sit in temporary storage, the carrier charges demurrage, and the Polish buyer is waiting for a delivery you have already confirmed.<\/p>\r\n<p>Registration, meanwhile, is free and takes a few days. The only thing that matters is whether you started it two weeks before shipping or on the day the container was already on the quay. <strong>EORI is not a permit, it is an entry ticket:<\/strong> customs physically cannot accept a declaration without it, because the number field is mandatory.<\/p>\r\n<div class=\"npl-short\">\r\n<h2>In brief<\/h2>\r\n<ul>\r\n<li><strong>One operator, one EORI number for the whole EU<\/strong> (art. 9(2) of the Union Customs Code). A second number in another member state cannot be obtained, and attempting it ends in refusal.<\/li>\r\n<li><strong>The number is issued free of charge.<\/strong> The only compulsory payment is <strong>PLN 17<\/strong> of stamp duty on a power of attorney when a representative files.<\/li>\r\n<li><strong>In Poland the issuing authority is the Izba Administracji Skarbowej w Poznaniu<\/strong>, Wydzia\u0142 Centralna Rejestracja, through PUESC. The application is form WRP0001 for a company and WRR0001 for an individual.<\/li>\r\n<li><strong>Number format: PL + NIP + five zeros<\/strong> for a Polish company, and <strong>PL + 14 digits + the letter Z<\/strong> for an operator without a Polish NIP.<\/li>\r\n<li><strong>A GB, US, Swiss or any other non-EU number is not an EU EORI.<\/strong> Since Brexit a GB number has had no standing in EU customs systems.<\/li>\r\n<li><strong>The duty relief for consignments up to EUR 150 was abolished on 1 July 2026<\/strong> \u2014 Council Regulation (EU) 2026\/382 of 11 February 2026. A simplified rate of EUR 3 per item applies until 1 July 2028.<\/li>\r\n<\/ul>\r\n<\/div>\r\n<nav class=\"npl-toc\"><strong>On this page<\/strong>\r\n<ol>\r\n<li><a href=\"\/#h-kto\">Who needs an EORI number and who does not<\/a><\/li>\r\n<li><a href=\"\/#h-gb\">A GB or US number is not an EU EORI<\/a><\/li>\r\n<li><a href=\"\/#h-signing\">Signing from abroad: what PUESC accepts<\/a><\/li>\r\n<li><a href=\"\/#h-cena\">What an EORI number costs in 2026<\/a><\/li>\r\n<li><a href=\"\/#h-srok\">Timing: how long the number really takes<\/a><\/li>\r\n<li><a href=\"\/#h-kak\">Getting an EORI through PUESC, step by step<\/a><\/li>\r\n<li><a href=\"\/#h-format\">What the number looks like and how to verify it<\/a><\/li>\r\n<li><a href=\"\/#h-inostr\">Non-EU companies: when Poland issues the number<\/a><\/li>\r\n<li><a href=\"\/#h-paczki\">Parcels under EUR 150: the relief is gone<\/a><\/li>\r\n<li><a href=\"\/#h-vat\">EORI and VAT: two numbers and the art. 33a procedure<\/a><\/li>\r\n<li><a href=\"\/#h-predst\">Customs representation: direct and indirect<\/a><\/li>\r\n<li><a href=\"\/#h-ics2\">ICS2 and NCTS: what changed on 1 June 2026<\/a><\/li>\r\n<li><a href=\"\/#h-zmiana\">Your company details have changed<\/a><\/li>\r\n<li><a href=\"\/#h-fiz\">Do individuals need an EORI number<\/a><\/li>\r\n<li><a href=\"\/#h-oshibki\">Common mistakes when filing yourself<\/a><\/li>\r\n<li><a href=\"\/#h-uslugi\">How we work and what it costs<\/a><\/li>\r\n<li><a href=\"\/#h-faq\">Frequently asked questions<\/a><\/li>\r\n<\/ol>\r\n<\/nav>\r\n<h2 id=\"h-kto\">Who needs an EORI number and who does not<\/h2>\r\n<p>An EORI number is required by any person who deals with EU customs authorities in their own name: lodging declarations, applying for authorisations, receiving customs decisions. In everyday terms this reduces to &#8220;anyone moving goods across the Union&#8217;s border&#8221;, which is broadly right.<\/p>\r\n<p>What matters more is knowing who does <strong>not<\/strong> need one, because that is where people most often pay for a service they do not need. A company registered in another EU member state does not obtain a Polish EORI: it already has its own, and that number works in Poland with no further steps.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 1. Who needs a Polish EORI. Data as at September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Your situation<\/th>\r\n<th>Polish EORI needed<\/th>\r\n<th>Why<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Polish company importing from or exporting outside the EU<\/td>\r\n<td>Yes<\/td>\r\n<td>lodges declarations in its own name<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Polish sole trader (JDG) trading outside the EU<\/td>\r\n<td>Yes<\/td>\r\n<td>same basis; number built from the NIP<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Company registered in another EU member state<\/td>\r\n<td>No<\/td>\r\n<td>its own EORI is valid in all 27 countries<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Non-EU company, first customs operation in Poland<\/td>\r\n<td>Yes<\/td>\r\n<td>the country of first operation issues the number<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Non-EU company already holding an EU number<\/td>\r\n<td>No<\/td>\r\n<td>a second number is not issued<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Individual bringing in goods for personal use<\/td>\r\n<td>No<\/td>\r\n<td>no commercial purpose<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Individual importing commercially on a regular basis<\/td>\r\n<td>Yes<\/td>\r\n<td>treated as an economic operator<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Marketplace seller shipping parcels into the EU<\/td>\r\n<td>Usually yes<\/td>\r\n<td>since 01.07.2026 parcels are no longer duty exempt<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>The one-line rule: the number belongs to whoever is named as importer or exporter on the declaration. If you merely buy goods from a Polish supplier who lodges the declaration, you do not need one.<\/p>\r\n<figure><img fetchpriority=\"high\" decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/kto-potrzebuje-numeru-eori-en.webp\" alt=\"Decision chart: do you need a Polish EORI number, by country of registration and role on the declaration\" width=\"1200\" height=\"605\" \/>\r\n<figcaption>Figure 1. Two questions settle it: where the operator is registered, and in whose name the declaration is lodged.<\/figcaption>\r\n<\/figure>\r\n<h2 id=\"h-gb\">A GB or US number is not an EU EORI<\/h2>\r\n<p>This is the single most common misunderstanding among English-speaking clients, and it surfaces at the worst possible moment \u2014 when the goods are already at the border.<\/p>\r\n<p><strong>EORI is a Union number.<\/strong> It is issued by the customs authority of an EU member state under art. 9 of the Union Customs Code, and only such a number is recognised in EU customs systems. A GB EORI issued by HMRC has had no standing in the EU since Brexit; the same is true of Swiss, Norwegian, Turkish and any other third-country identifier, whatever it is called.<\/p>\r\n<p>A British company shipping into Poland therefore normally holds <strong>two numbers<\/strong>: a GB EORI for the UK side and an EU EORI for the Union side. They are not interchangeable and they look different.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 2. Which number works where. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Number<\/th>\r\n<th>Valid in the EU<\/th>\r\n<th>Comment<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>EORI issued by any EU member state<\/td>\r\n<td>Yes, in all 27<\/td>\r\n<td>one operator may hold only one<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>GB EORI issued by HMRC<\/td>\r\n<td>No<\/td>\r\n<td>UK customs only, since 1 January 2021<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>XI EORI (Northern Ireland)<\/td>\r\n<td>Partly<\/td>\r\n<td>used for Northern Ireland movements, not a substitute for an EU number<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Swiss, Norwegian, Turkish identifiers<\/td>\r\n<td>No<\/td>\r\n<td>third-country registrations<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>EU VAT number<\/td>\r\n<td>Not for customs<\/td>\r\n<td>a tax identifier, not a customs one<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>The practical consequence: if your first customs operation in the Union will take place in Poland \u2014 Gda\u0144sk, Gdynia or a road crossing on the eastern border \u2014 the number should be obtained in Poland, not in whichever member state promised the fastest turnaround.<\/p>\r\n<h2 id=\"h-signing\">Signing from abroad: what PUESC accepts<\/h2>\r\n<p>PUESC accepts exactly three ways of signing: a <strong>qualified electronic signature<\/strong>, a Polish <strong>profil zaufany<\/strong>, and an advanced signature backed by a customs certificate. There is no fourth.<\/p>\r\n<p>The good news for EU-based directors is that a qualified signature from <strong>any<\/strong> provider on the EU trusted list works in Poland directly, under the eIDAS Regulation. An Estonian ID card, an Italian firma digitale, a Spanish FNMT certificate \u2014 all of them sign a PUESC filing without any Polish credential whatsoever.<\/p>\r\n<div class=\"npl-callout npl-warn\">\r\n<p><strong>DocuSign and Adobe Sign are not qualified trust services<\/strong> in the eIDAS sense. They produce a perfectly enforceable commercial signature and are worth nothing at all in a Polish government system. The same applies to a scanned wet signature.<\/p>\r\n<\/div>\r\n<p>A profil zaufany requires a Polish PESEL number, which most non-resident directors do not have and do not need. For a company outside the EU with no EU-based signatory, the standard route is therefore a <strong>power of attorney to a Polish representative<\/strong>: signed by hand, filed through form DDS0001, with PLN 17 of stamp duty paid once per instrument.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 3. Signing options for a PUESC filing. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Method<\/th>\r\n<th>What it requires<\/th>\r\n<th>Works on PUESC<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>EU qualified electronic signature<\/td>\r\n<td>provider on the EU trusted list<\/td>\r\n<td>Yes, directly<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Profil zaufany<\/td>\r\n<td>a Polish PESEL number<\/td>\r\n<td>Yes<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Advanced signature with a customs certificate<\/td>\r\n<td>certificate issued by the customs administration<\/td>\r\n<td>Yes<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Power of attorney to a Polish representative<\/td>\r\n<td>signed instrument plus PLN 17 stamp duty<\/td>\r\n<td>Yes, the representative signs<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>DocuSign, Adobe Sign, scanned signature<\/td>\r\n<td>\u2014<\/td>\r\n<td>No<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Non-EU national e-signature schemes<\/td>\r\n<td>\u2014<\/td>\r\n<td>No, outside the eIDAS trusted list<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<h2 id=\"h-cena\">What an EORI number costs in 2026<\/h2>\r\n<p>Issuing an EORI number is free. That is the fact worth knowing before you speak to any intermediary: the state charges nothing for the number, and there is no paid fast-track procedure on PUESC.<\/p>\r\n<p>One compulsory payment appears when a representative files on your behalf: <strong>PLN 17 of stamp duty on the power of attorney<\/strong>. It is paid once per instrument, not per filing.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 4. What the cost is made of. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Item<\/th>\r\n<th>Amount<\/th>\r\n<th>Compulsory<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Issue of the EORI number<\/td>\r\n<td>PLN 0<\/td>\r\n<td>\u2014<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Stamp duty on a power of attorney<\/td>\r\n<td>PLN 17<\/td>\r\n<td>yes, if a representative files<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>EU qualified signature, annual certificate<\/td>\r\n<td>PLN 250\u2013400<\/td>\r\n<td>no, if you hold a profil zaufany<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Sworn translation of corporate documents<\/td>\r\n<td>PLN 250\u2013600<\/td>\r\n<td>yes, for a non-EU company<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>napolshu.com\/ service<\/td>\r\n<td>PLN 400<\/td>\r\n<td>no<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>VAT + VAT-UE + EORI package<\/td>\r\n<td>from PLN 800<\/td>\r\n<td>no<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>In short: the registration itself is free, and what you pay for is the filing going through correctly the first time. A defective application is not rejected instantly \u2014 it is examined for several days and only then queried. One wrongly completed section costs a week, not money.<\/p>\r\n<h2 id=\"h-srok\">Timing: how long the number really takes<\/h2>\r\n<p>The official PUESC wording is deliberately cautious: an application &#8220;may be verified over several days&#8221;. There is no statutory deadline here.<\/p>\r\n<p>A good deal of English-language material still quotes 7\u201310 days. Those figures date from the era when registration ran through the separate SISC system and part of the checks were manual. Today a Polish company with an active NIP normally has its number within <strong>1\u20132 business days<\/strong>, and delays almost always come down to three things: incomplete data on the form, a missing power of attorney, and foreign corporate documents without a sworn translation.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 5. Official wording versus practice. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Situation<\/th>\r\n<th>What PUESC says<\/th>\r\n<th>In practice<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Polish company with NIP and a signature<\/td>\r\n<td>&#8220;several days&#8221;<\/td>\r\n<td>1\u20132 business days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Polish sole trader<\/td>\r\n<td>&#8220;several days&#8221;<\/td>\r\n<td>1\u20132 business days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Non-EU company, documents ready<\/td>\r\n<td>&#8220;several days&#8221;<\/td>\r\n<td>2\u20135 business days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Non-EU company, translations still needed<\/td>\r\n<td>\u2014<\/td>\r\n<td>add 2\u20135 days for translation<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Query received from Centralna Rejestracja<\/td>\r\n<td>\u2014<\/td>\r\n<td>add 3\u201310 days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Change of entity data (WRP0002)<\/td>\r\n<td>&#8220;several days&#8221;<\/td>\r\n<td>1\u20133 business days<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>Plan on a week before your first shipment, and two weeks for a non-EU company. A number obtained a day early costs nothing; a number obtained a day late costs a day of storage.<\/p>\r\n<h2 id=\"h-kak\">Getting an EORI through PUESC, step by step<\/h2>\r\n<p>The whole process runs online through the Platforma Us\u0142ug Elektronicznych Skarbowo-Celnych. There is no separate &#8220;EORI application&#8221;: the number is issued together with the registration of entity data, provided the activity area <strong>&#8220;C\u0142o (EORI)&#8221;<\/strong> is ticked on the form. That single checkbox is the most commonly missed step in the entire procedure.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 6. PUESC forms relevant to EORI. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Form<\/th>\r\n<th>Purpose<\/th>\r\n<th>Filed by<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>WRP0001<\/td>\r\n<td>entity registration and issue of the EORI number<\/td>\r\n<td>company, sole trader<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>WRP0002<\/td>\r\n<td>change of data for an entity already registered<\/td>\r\n<td>company, sole trader<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>WRR0001<\/td>\r\n<td>registration of an individual<\/td>\r\n<td>individual<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>DDS0001<\/td>\r\n<td>supporting document: power of attorney, proof of stamp duty<\/td>\r\n<td>applicant or representative<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<ol>\r\n<li><strong>A PUESC account with extended rights.<\/strong> Signing up with an email address is not enough; the identity behind the account has to be verified.<\/li>\r\n<li><strong>Form WRP0001.<\/strong> Entity data, legal form, PKD activity codes, address, contact details, bank accounts, communication channels and \u2014 this is the one \u2014 the &#8220;C\u0142o (EORI)&#8221; activity area.<\/li>\r\n<li><strong>Signature.<\/strong> An EU qualified electronic signature, a profil zaufany, or an advanced signature with a customs certificate.<\/li>\r\n<li><strong>Power of attorney and stamp duty<\/strong> where a representative files. The instrument goes in through DDS0001 together with proof of the PLN 17 payment.<\/li>\r\n<li><strong>Submission and UPO.<\/strong> The system issues an urz\u0119dowe po\u015bwiadczenie odbioru, the official confirmation that the document has been received.<\/li>\r\n<li><strong>Issue of the number.<\/strong> The confirmation of entity registration and the EORI number itself appear in your PUESC account.<\/li>\r\n<\/ol>\r\n<figure><img decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/rejestracja-eori-puesc-krok-po-kroku-en.webp\" alt=\"Six steps of EORI registration on PUESC: account, form WRP0001, signature, power of attorney, UPO, number\" width=\"1200\" height=\"520\" \/>\r\n<figcaption>Figure 2. Six steps on PUESC, and what typically goes wrong at each of them.<\/figcaption>\r\n<\/figure>\r\n<h2 id=\"h-format\">What the number looks like and how to verify it<\/h2>\r\n<p>An EORI number follows the national rules of the country that issued it and always begins with that country&#8217;s code. A Polish number takes one of two shapes, and the shape tells you immediately whether the operator holds a Polish NIP.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 7. Structure of a Polish EORI number. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Operator<\/th>\r\n<th>Structure<\/th>\r\n<th>Example<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Polish company or sole trader with a NIP<\/td>\r\n<td>PL + 10-digit NIP + five zeros<\/td>\r\n<td>PL123456789000000<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Operator without a Polish NIP<\/td>\r\n<td>PL + 14 digits + the letter Z<\/td>\r\n<td>PL12345678901234Z<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Individual<\/td>\r\n<td>PL + the identifier assigned on registration<\/td>\r\n<td>\u2014<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>Any number can be checked free of charge in the European Commission&#8217;s validation service: it confirms whether the number is valid and, where the operator has consented, shows the name and address. The check takes under a minute and is worth running before a first shipment with a new counterparty \u2014 an invalid EORI means no declaration can be lodged in their name.<\/p>\r\n<figure><img decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/numer-eori-format-pl-nip-en.webp\" alt=\"Structure of a Polish EORI number: PL plus NIP plus five zeros, and the variant ending in Z\" width=\"1200\" height=\"445\" \/>\r\n<figcaption>Figure 3. The structure of the number shows whether the operator holds a Polish NIP.<\/figcaption>\r\n<\/figure>\r\n<h2 id=\"h-inostr\">Non-EU companies: when Poland issues the number<\/h2>\r\n<p>The rule is straightforward: an operator not established in the customs territory of the Union registers in the member state where it carries out its first customs operation or first applies for a decision. If that is Poland, Pozna\u0144 issues the number.<\/p>\r\n<p>Such a company will need corporate documents with a sworn translation into Polish: an extract from the commercial register of its home jurisdiction, evidence of the signatory&#8217;s authority and sometimes the articles of association. Whether an apostille is required depends on the country and on the document \u2014 EU membership does not, by itself, exempt corporate documents from legalisation, and the EU regulation that removed it covers civil-status records rather than commercial register extracts.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 8. What a non-EU company needs. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Document or condition<\/th>\r\n<th>Required<\/th>\r\n<th>Comment<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Commercial register extract<\/td>\r\n<td>Yes<\/td>\r\n<td>with a sworn translation into Polish<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Evidence of the signatory&#8217;s authority<\/td>\r\n<td>Yes<\/td>\r\n<td>from the extract or as a separate document<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Polish NIP<\/td>\r\n<td>No<\/td>\r\n<td>the number is built without it, ending in Z<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>An address in Poland<\/td>\r\n<td>No<\/td>\r\n<td>the home-country address is enough<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Power of attorney to a representative<\/td>\r\n<td>In practice always<\/td>\r\n<td>otherwise you need an EU-recognised signature<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Customs representative for declarations<\/td>\r\n<td>Yes<\/td>\r\n<td>indirect representation, see below<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<h2 id=\"h-paczki\">Parcels under EUR 150: the relief is gone<\/h2>\r\n<p>This is the most recent and the most widely missed change in the field. <strong>On 1 July 2026 the customs duty relief for consignments worth up to EUR 150 was abolished<\/strong> \u2014 Council Regulation (EU) 2026\/382 of 11 February 2026, amending Regulation (EC) No 1186\/2009 setting up the Community system of reliefs from customs duty.<\/p>\r\n<div class=\"npl-callout npl-warn\">\r\n<p><strong>Outdated information in search results.<\/strong> A large share of English-language material on importing into Poland still states that consignments below EUR 150 enter free of duty. As at 9 September 2026 that has been wrong for <strong>70 days<\/strong>. The rule is Council Regulation (EU) 2026\/382 and it took effect on 1 July 2026.<\/p>\r\n<\/div>\r\n<p>In place of the old relief, a simplified rate applies during the transition from 1 July 2026 to 1 July 2028: <strong>EUR 3 per item in the consignment<\/strong>. It covers postal consignments and imports exempt from VAT under the IOSS scheme.<\/p>\r\n<p>A flat charge hits cheap multi-item parcels far harder than any percentage rate. A EUR 40 parcel containing three items: previously no duty at all, now 3 \u00d7 3 = <strong>EUR 9, or 22.5% of the goods&#8217; value<\/strong>. The same EUR 40 in a single item costs EUR 3, or 7.5%. The only difference between the two is how the seller packed the shipment.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 9. What changed for non-EU parcels on 01.07.2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Parameter<\/th>\r\n<th>Before 1 July 2026<\/th>\r\n<th>From 1 July 2026<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Consignment up to EUR 150<\/td>\r\n<td>relieved from duty<\/td>\r\n<td>dutiable<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Transitional rate<\/td>\r\n<td>\u2014<\/td>\r\n<td>EUR 3 per item, until 01.07.2028<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Imports under the IOSS scheme<\/td>\r\n<td>no duty<\/td>\r\n<td>duty at the simplified rate<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Legal basis<\/td>\r\n<td>Regulation (EC) No 1186\/2009<\/td>\r\n<td>Council Regulation (EU) 2026\/382<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Does the importer need an EORI<\/td>\r\n<td>often no<\/td>\r\n<td>as a rule, yes<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>The upshot: business models built on splitting shipments into small parcels have lost their point, and with the relief went the last practical way of moving goods without customs clearance. For a seller outside the EU the EORI question has moved from &#8220;at some stage&#8221; to &#8220;before the next shipment&#8221;.<\/p>\r\n<figure><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/przesylki-do-150-euro-clo-od-1-lipca-2026-en.webp\" alt=\"The EUR 150 duty relief abolished on 1 July 2026 and the transitional EUR 3 per item rate\" width=\"1200\" height=\"581\" \/>\r\n<figcaption>Figure 4. Worked on a EUR 40 parcel: one item costs EUR 3 of duty, three items cost EUR 9.<\/figcaption>\r\n<\/figure>\r\n<div class=\"npl-cta\">\r\n<h3>Get your EORI before the first shipment<\/h3>\r\n<p>We check whether a number has already been issued, assemble the documents, file WRP0001 and see the application through. For a Polish company that is usually 1\u20132 business days.<\/p>\r\n<button class=\"npl-btn npl-btn--primary npl-open\" type=\"button\" data-src=\"mid\">Find your route in 2 minutes \u2192<\/button>\r\n<div class=\"npl-msgr\" style=\"margin-top: 10px;\"><!-- TODO-PHONE --> <a class=\"npl-tg\" href=\"https:\/\/t.me\/legal2legal\" target=\"_blank\" rel=\"noopener\" data-msgr=\"telegram\">Telegram<\/a> <a class=\"npl-wa\" href=\"https:\/\/wa.me\/48720740429\" target=\"_blank\" rel=\"noopener\" data-msgr=\"whatsapp\">WhatsApp<\/a><\/div>\r\n<\/div>\r\n<h2 id=\"h-vat\">EORI and VAT: two numbers and the art. 33a procedure<\/h2>\r\n<p><strong>An EORI number does not replace a VAT-UE registration and confers no tax rights.<\/strong> They are separate registrations held by separate authorities: EORI by the customs administration, VAT by the tax office. An importer normally needs both.<\/p>\r\n<p>The most valuable thing a properly built importer registration delivers is not the number itself but access to the procedure under <strong>art. 33a of the Polish VAT Act<\/strong>. In the standard regime import VAT is paid in cash to the customs account and recovered later through the return. Under art. 33a it is not paid in cash at all: the tax is shown as both output and input VAT in the same return.<\/p>\r\n<p>In figures. An import of PLN 100,000 at the 23% rate means <strong>PLN 23,000<\/strong> leaving the business and coming back weeks later. On PLN 1,000,000 of annual turnover that is <strong>PLN 230,000<\/strong> of working capital. For a trading company this is the difference between growth and a permanent cash squeeze.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 10. Conditions for art. 33a of the VAT Act. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Condition<\/th>\r\n<th>Requirement<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Taxpayer status<\/td>\r\n<td>active VAT payer<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Tax and social security arrears<\/td>\r\n<td>none, or not more than 3% of the liability<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Supporting certificates<\/td>\r\n<td>issued no earlier than 6 months before the import<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Alternative to certificates<\/td>\r\n<td>declarations under criminal liability, art. 233 \u00a7 6 of the Criminal Code<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Form of participation in clearance<\/td>\r\n<td>through a customs representative, or holding AEO status or a simplifications authorisation<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Return frequency<\/td>\r\n<td>quarterly returns unavailable for at least 12 months<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Correction window<\/td>\r\n<td>4 settlement periods, after which the tax is paid the ordinary way with interest<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>So: <strong>an EORI number by itself gives no right to art. 33a.<\/strong> It is a necessary condition, not a sufficient one. That is why importer registration is worth planning as a whole rather than one form at a time.<\/p>\r\n<figure><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/eori-vat-art-33a-import-en.webp\" alt=\"Three layers: EORI for customs, VAT-UE for intra-EU trade, art. 33a for accounting import VAT in the return\" width=\"1200\" height=\"647\" \/>\r\n<figcaption>Figure 5. Three layers of importer registration: without the first no declaration goes through, without the third the VAT leaves in cash.<\/figcaption>\r\n<\/figure>\r\n<h2 id=\"h-predst\">Customs representation: direct and indirect<\/h2>\r\n<p>A customs representative is the agency or person who lodges the declaration for you. The difference between the two forms is practical rather than terminological: it decides who owes the customs debt.<\/p>\r\n<p>Under <strong>direct representation<\/strong> the representative acts in the name of and on behalf of the importer, and the importer remains the debtor for duty and VAT. Under <strong>indirect representation<\/strong> the representative acts in its own name but on behalf of the importer, and becomes jointly and severally liable alongside it.<\/p>\r\n<p>A company not established in the Union normally has no choice: it can only lodge declarations through an indirect representative. That also explains why Polish agencies ask non-EU clients for guarantees or prepayment of duties \u2014 their own money is on the line.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 11. The two forms of customs representation. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Feature<\/th>\r\n<th>Direct<\/th>\r\n<th>Indirect<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>In whose name the representative acts<\/td>\r\n<td>the importer&#8217;s<\/td>\r\n<td>its own<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Who owes the duty<\/td>\r\n<td>the importer<\/td>\r\n<td>importer and representative jointly<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Available to a non-EU company<\/td>\r\n<td>as a rule, no<\/td>\r\n<td>yes<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>What the agency asks of the client<\/td>\r\n<td>ordinary terms<\/td>\r\n<td>guarantee or prepayment<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Whose EORI appears on the declaration<\/td>\r\n<td>the importer&#8217;s<\/td>\r\n<td>both numbers<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>Note the last row: a non-EU company needs an EORI number even when a Polish agency physically lodges the declaration, because its own number still appears on it.<\/p>\r\n<h2 id=\"h-ics2\">ICS2 and NCTS: what changed on 1 June 2026<\/h2>\r\n<p>Alongside the duty reform, the filing systems themselves were changing. Poland used a derogation and accepted entry summary declarations under the previous rules <strong>until 31 May 2026<\/strong>. From 1 June 2026 <strong>ICS2 release 3 (step 3)<\/strong> and <strong>NCTS phase 6<\/strong> are mandatory.<\/p>\r\n<p>This has no direct bearing on getting an EORI number, but a great deal to do with what happens next: cargo data now reaches the European system before the goods reach the border, and every one of those messages carries the EORI numbers of consignor, consignee and carrier. An error in the entity data behind your number now surfaces before departure rather than at the terminal.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 12. Key dates in customs digitalisation. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Date<\/th>\r\n<th>What happens<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>19.06.2025<\/td>\r\n<td>AIS\/IMPORT PLUS goes live for simplified declarations<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>01.09.2025<\/td>\r\n<td>entry summary declarations may be filed directly in ICS2<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>31.05.2026<\/td>\r\n<td>last day of the previous entry summary declaration rules<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>01.06.2026<\/td>\r\n<td>ICS2 release 3 (step 3) and NCTS phase 6 become mandatory<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>01.07.2026<\/td>\r\n<td>duty relief for consignments up to EUR 150 abolished<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>01.07.2028<\/td>\r\n<td>the transitional EUR 3 per item rate expires<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<h2 id=\"h-zmiana\">Your company details have changed<\/h2>\r\n<p>The EORI number itself is issued once and never changes. The data attached to it does have to be kept current: a change of address, name, legal form, bank account or contact details is reported on PUESC through form <strong>WRP0002<\/strong>.<\/p>\r\n<p>Skip this and the number stays formally valid while declarations start being rejected for data mismatch. From the outside it looks like an inexplicable glitch: the number exists, it validates in the Commission&#8217;s database, and the declaration will not go through.<\/p>\r\n<p>The update is free. It matters most after a <a href=\"https:\/\/napolshu.com\/en\/krs-changes\/\">change of registered address or management board in the KRS<\/a> \u2014 data does not move between the registers automatically.<\/p>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 13. When PUESC data has to be updated. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>What changed<\/th>\r\n<th>Update needed<\/th>\r\n<th>Consequence of not updating<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Company address<\/td>\r\n<td>Yes<\/td>\r\n<td>mismatch with the declaration, filing refused<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Company name<\/td>\r\n<td>Yes<\/td>\r\n<td>the same<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Legal form<\/td>\r\n<td>Yes<\/td>\r\n<td>the same<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Management board<\/td>\r\n<td>Yes, where authorised signatories change<\/td>\r\n<td>documents can no longer be signed<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Bank account<\/td>\r\n<td>Yes<\/td>\r\n<td>problems with refunds and guarantees<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>The EORI number itself<\/td>\r\n<td>Never changes<\/td>\r\n<td>\u2014<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<h2 id=\"h-fiz\">Do individuals need an EORI number<\/h2>\r\n<p>An ordinary buyer ordering something for personal use does not need one: the postal or courier operator handles the clearance and no separate identifier is required.<\/p>\r\n<p>That changes once the import stops being personal. Systematic buying for resale, regular shipments, a commercial purpose \u2014 and customs may treat the individual as an economic operator. An EORI number is then required and registration runs on form WRR0001.<\/p>\r\n<p>The abolition of the EUR 150 relief also affects private recipients, but only as regards duty. It has not created any obligation for individuals to obtain an EORI number: the operator still handles clearance.<\/p>\r\n<h2 id=\"h-oshibki\">Common mistakes when filing yourself<\/h2>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 14. The mistake and what it costs. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Mistake<\/th>\r\n<th>Consequence<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>The &#8220;C\u0142o (EORI)&#8221; activity area not ticked<\/td>\r\n<td>entity registered, no number issued<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Filing without a power of attorney and stamp duty<\/td>\r\n<td>a query from Pozna\u0144, a week lost<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Assuming a GB or other non-EU number will do<\/td>\r\n<td>declaration cannot be lodged in the EU<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Trying to obtain a second number while holding one elsewhere in the EU<\/td>\r\n<td>refusal, art. 9 of the Union Customs Code<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Starting registration after the goods have arrived<\/td>\r\n<td>temporary storage charges<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Signing with DocuSign or a scanned signature<\/td>\r\n<td>nothing to sign the filing with, the case stalls<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Foreign corporate documents without a sworn translation<\/td>\r\n<td>the application is not examined on the merits<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>PUESC data not updated after a change of address<\/td>\r\n<td>declarations rejected on a valid number<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Assuming EORI gives access to art. 33a<\/td>\r\n<td>import VAT leaves in cash<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<p>The first row is the most common and the most galling: the applicant goes through the whole procedure, receives a registration confirmation and assumes the job is done. There is no number, and that only becomes apparent when the declaration is lodged.<\/p>\r\n<h2 id=\"h-uslugi\">How we work and what it costs<\/h2>\r\n<ol>\r\n<li><strong>We check whether a number already exists.<\/strong> Companies that have shipped before quite often have one, forgotten.<\/li>\r\n<li><strong>We assemble the data for the form.<\/strong> From the KRS and CEIDG for a Polish company, from home-jurisdiction documents for a foreign one.<\/li>\r\n<li><strong>We prepare the power of attorney<\/strong> and pay the stamp duty.<\/li>\r\n<li><strong>We file WRP0001<\/strong> with the &#8220;C\u0142o (EORI)&#8221; activity area and collect the UPO.<\/li>\r\n<li><strong>We run the application<\/strong> to issue, answering queries from Wydzia\u0142 Centralna Rejestracja.<\/li>\r\n<li><strong>We hand over the number and confirmation<\/strong> and explain what comes next: VAT-UE, representation, art. 33a.<\/li>\r\n<\/ol>\r\n<div class=\"npl-tw\">\r\n<table><caption class=\"npl-cap\">Table 15. Service pricing. September 2026.<\/caption>\r\n<thead>\r\n<tr>\r\n<th>Service<\/th>\r\n<th>Price<\/th>\r\n<th>Timing<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody><!-- TODO-PRICE -->\r\n<tr>\r\n<td>EORI for a Polish company or sole trader<\/td>\r\n<td>PLN 400<\/td>\r\n<td>1\u20132 business days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>EORI for a non-EU company<\/td>\r\n<td>PLN 400<\/td>\r\n<td>2\u20135 business days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>VAT + VAT-UE + EORI package<\/td>\r\n<td>from PLN 800<\/td>\r\n<td>2\u20134 weeks<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Updating entity data on PUESC<\/td>\r\n<td>on request<\/td>\r\n<td>1\u20133 business days<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Stamp duty on the power of attorney<\/td>\r\n<td>PLN 17<\/td>\r\n<td>included<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n<div class=\"npl-cta\">\r\n<h3>Fifteen minutes to map your situation<\/h3>\r\n<p>We will tell you whether you need a Polish number at all, what has to be signed, how long it takes and which registrations you need besides EORI.<\/p>\r\n<button class=\"npl-btn npl-btn--primary npl-open\" type=\"button\" data-src=\"end\">Find your route in 2 minutes \u2192<\/button>\r\n<div class=\"npl-msgr\" style=\"margin-top: 10px;\"><!-- TODO-PHONE --> <a class=\"npl-tg\" href=\"https:\/\/t.me\/legal2legal\" target=\"_blank\" rel=\"noopener\" data-msgr=\"telegram\">Telegram<\/a> <a class=\"npl-wa\" href=\"https:\/\/wa.me\/48720740429\" target=\"_blank\" rel=\"noopener\" data-msgr=\"whatsapp\">WhatsApp<\/a><\/div>\r\n<\/div>\r\n<h2 id=\"h-dalshe\">Further reading<\/h2>\r\n<ul class=\"npl-next\">\r\n<li><a href=\"https:\/\/napolshu.com\/en\/obtaining-vat-in-poland\/\">VAT registration in Poland<\/a> \u2014 VAT-R, VAT-UE and timing<\/li>\r\n<li><a href=\"https:\/\/napolshu.com\/en\/krs-changes\/\">Changes in the KRS<\/a> \u2014 after an address change the PUESC data needs updating too<\/li>\r\n<li><a href=\"https:\/\/napolshu.com\/en\/account-poland-bank\/\">A bank account for your Polish company<\/a> \u2014 where VAT refunds land<\/li>\r\n<li><a href=\"https:\/\/napolshu.com\/en\/\">Company registration in Poland<\/a> \u2014 if there is no Polish entity yet<\/li>\r\n<\/ul>\r\n<h2 id=\"h-faq\">Frequently asked questions<\/h2>\r\n<details class=\"npl-faq\">\r\n<summary>How much does an EORI number cost in Poland?<\/summary>\r\n<div>\r\n<p>The number is issued free of charge \u2014 the customs administration makes no charge for it. There is one compulsory payment: PLN 17 of stamp duty on a power of attorney where a representative files. The napolshu.com\/ service is PLN 400, stamp duty included.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>How long does an EORI number take?<\/summary>\r\n<div>\r\n<p>PUESC puts it cautiously: an application may be verified over several days. In practice a Polish company with an active NIP and an electronic signature has its number within 1\u20132 business days; a non-EU company takes 2\u20135 business days once the translations are ready.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>Is my GB EORI number valid in the European Union?<\/summary>\r\n<div>\r\n<p>No. A GB EORI issued by HMRC has had no standing in EU customs systems since 1 January 2021. An EORI number is a Union number issued by the customs authority of a member state under art. 9 of the Union Customs Code. A British company shipping into the EU normally needs both: a GB number for the UK side and an EU number for the Union side.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>Do I need a separate EORI number for each EU country?<\/summary>\r\n<div>\r\n<p>No. An operator may hold only one EORI number and it is valid in all 27 member states \u2014 art. 9 of the Union Customs Code. Applying for a second number in another country ends in refusal.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>Can a non-EU company obtain an EORI number in Poland?<\/summary>\r\n<div>\r\n<p>Yes, provided it does not already hold one anywhere in the Union. The number is issued by the country where the company carries out its first customs operation. No Polish NIP is needed: the number is shaped PL plus 14 digits and the letter Z. Corporate documents with a sworn translation into Polish are required.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>Is it true that parcels under EUR 150 are no longer duty free?<\/summary>\r\n<div>\r\n<p>Yes. The relief was abolished on 1 July 2026 by Council Regulation (EU) 2026\/382 of 11 February 2026. A simplified rate of EUR 3 per item in the consignment applies during the transition until 1 July 2028. Sources still describing a EUR 150 duty-free threshold are out of date.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>Can I sign the PUESC application with DocuSign?<\/summary>\r\n<div>\r\n<p>No. DocuSign and Adobe Sign are not qualified trust services under eIDAS and carry no weight in Polish government systems. PUESC accepts an EU qualified electronic signature, a profil zaufany, or an advanced signature with a customs certificate. Where none of these is available, the usual route is a power of attorney to a Polish representative.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>How is EORI different from a VAT-UE number?<\/summary>\r\n<div>\r\n<p>EORI is a customs identifier; without it a declaration will not be accepted. VAT-UE is a tax number for intra-EU transactions. They are held by different authorities and neither substitutes for the other. A company importing from outside the EU and selling within it needs both.<\/p>\r\n<\/div>\r\n<\/details><details class=\"npl-faq\">\r\n<summary>Does an EORI number let me avoid paying import VAT in cash?<\/summary>\r\n<div>\r\n<p>No. Accounting for import VAT in the return is the procedure under art. 33a of the Polish VAT Act, and it has its own conditions: active VAT payer status, no arrears, certificates no more than six months old, and clearance through a customs representative or AEO status. EORI is a necessary but not a sufficient condition.<\/p>\r\n<\/div>\r\n<\/details>\r\n<div class=\"npl-disc\">\r\n<p>This page is for information only and does not replace individual legal advice. Rules, rates and timings are stated as at <strong>September 2026<\/strong>.<\/p>\r\n<p>Author: Marta Kowalik, lawyer at napolshu.com\/. Verified on 9 September 2026. Sources: Regulation (EU) No 952\/2013 (Union Customs Code), Council Regulation (EU) 2026\/382 of 11 February 2026, the Polish VAT Act, the Polish Stamp Duty Act, PUESC and biznes.gov.pl materials, and the Tax Administration Chamber in Pozna\u0144.<\/p>\r\n<\/div>\r\n<\/article>\r\n","protected":false},"excerpt":{"rendered":"<p>The number is issued free of charge, form WRP0001 on PUESC, 1-2 business days. 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