An Estonian company that imports or exports goods needs an EORI number, and a company that trades in financial instruments, signs a loan with a bank or reports under EU financial regulation usually needs an LEI code. Both are quick to obtain — if the application is prepared correctly the first time. This guide explains what each number is, who needs it, what the application contains and how our EORI and LEI add-ons work.
The guide is general information, not legal advice. The EORI number is issued by the Estonian Tax and Customs Board, the LEI by an accredited LEI issuer; each decides on its own application.
EORI: the customs identification number
Under the Union Customs Code (Regulation (EU) No 952/2013, Article 9) every economic operator established in the EU that lodges customs declarations or other customs documents must be registered and receives an Economic Operators Registration and Identification (EORI) number. In Estonia the number is the letters EE followed by the company's registry code, and it is valid in every Member State.
You need it if the company:
- imports goods into the EU or exports goods from it, including through a courier or a customs agent;
- holds goods in a customs warehouse or uses a customs procedure such as inward processing;
- sells on marketplaces that ship goods from outside the EU in the company's name.
A company that only provides services, or trades goods only within the EU, does not need an EORI number.
How the EORI application works
The application is filed with the Tax and Customs Board through its e-service by a person who represents the company. It states the company's data, its economic activity and the expected customs activities. The Board usually registers the number within a few business days. There is no state fee.
Our EORI add-on (price with a ready-made company, with a new company, for an existing company) covers the preparation and filing of the application and the answers to the Board's questions. You send us a short description of the goods and the countries you trade with.
LEI: the Legal Entity Identifier
The LEI is a 20-character code under ISO 17442 that identifies a legal entity in financial transactions worldwide. It is published, with the company's reference data and its parent companies, in the public database of the Global Legal Entity Identifier Foundation (GLEIF).
A company typically needs an LEI when it:
- trades in shares, bonds or derivatives, or its bank or broker reports its transactions under MiFIR or EMIR;
- signs certain loan, payment or trade-finance agreements with banks;
- is a regulated entity — payment institutions, e-money institutions, crypto-asset service providers and fund managers use the LEI in their applications and supervisory reports.
The LEI must be renewed every year. An LEI that is not renewed stays in the database with the status "lapsed", which banks and brokers do not accept.
How the LEI application works
The application is filed with an accredited LEI issuer (a "Local Operating Unit"). The issuer checks the company's data against the commercial register and records the direct and ultimate parent companies, if any. The code is usually issued within one to three business days.
Our LEI add-on (price with a ready-made company, with a new company) includes the application and the first year of the code. The issuer's annual renewal fee for the following years is paid separately.
What you receive
- EORI: the number registered with the Tax and Customs Board and valid in the whole EU;
- LEI: the 20-character code, published in the GLEIF database, with the company's correct reference data;
- a short note on when the numbers are used and, for the LEI, when it must be renewed.
All communication takes place by email. Prices exclude VAT; state fees and third-party fees are never included in our prices.
Ready to start? Add the EORI number or the LEI code to a ready-made or new company, or order it for an existing company. Open the order form.
Frequently asked questions
Does a service company need an EORI number?
No. An EORI number is needed only by a company that lodges customs declarations — typically when it imports goods into the EU or exports goods from it. A company that provides only services, or trades goods only within the EU, does not need one.
How long is an LEI code valid?
An LEI must be renewed every year. If it is not renewed, it remains in the GLEIF database with the status "lapsed", which banks, brokers and supervisors do not accept. Our add-on includes the first year; the issuer's renewal fee for later years is paid separately.
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- Ready-made or new Estonian company: price, VAT and history compared
- How much does it cost to set up a company in Estonia?
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