Since 1 January 2026, all VAT-registered businesses in France carrying out Customs operations are required to use an EORI number based on their company SIREN.
Until now, France had allowed EORI numbers to be issued using a company’s SIRET establishment number, meaning that several EORI numbers could exist for the same legal entity. As this practice was not consistent with the EU principle of a single EORI per taxpayer, the French Customs Authorities (DGDDI) initiated a transition towards a single EORI per company, based on the SIREN. Since 2023, all newly issued EORI numbers have followed this format, which has now become mandatory as of 1 January 2026.
From that date, French and EU Customs systems will no longer accept EORI numbers based on SIRET references for import and export formalities. Using a non-compliant number will result in Customs declarations being rejected and the related obligations not being validly completed. The former SIRET-based EORI numbers will be permanently deactivated during 2026, according to a timetable communicated by the Customs Authorities.
