The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number).
Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the SIRET number) and not on the basis of the legal entity (SIREN number) as required. Several SIRET numbers can be attached to one SIREN number.
Since April 2023, France assigns its EORI numbers on the basis of the SIREN as required by European regulations.
A transition period has opened until the end of 2025. Companies with EORI-SIRETs per establishment have until the end of 2025 to apply for an EORI-SIREN attached to the company.