AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Any business importing goods from Nigeria into Italy needs an EORI number for its customs declarations; for an Italian business it is IT followed by its partita IVA, and for an individual without one, IT followed by the codice fiscale. You request it from the Agenzia delle Dogane e dei Monopoli, it is free and does not expire, and you can check it on the European Commission’s EORI validation service.
EORI stands for Economic Operator Registration and Identification. It is the number EU customs authorities use to identify whoever lodges or is named on a customs declaration. If you bring commercial goods in from Nigeria, by sea, air or courier, your EORI appears on the import declaration. Without it, the goods wait.
What the Italian EORI looks like
A guide on partitaiva.it (1 March 2023) explains that for Italian operators the EORI is the partita IVA preceded by “IT”. A private individual without a partita IVA can also obtain one, built from IT and the codice fiscale. The code was introduced by Regulation 312/2009 and has applied since 1 July 2009. Ireland’s Revenue, describing the same EU system on 14 September 2026, notes that an EORI is valid throughout the EU, so the Italian number covers an import landed in Rotterdam or Antwerp too.
| Who you are | EORI format | Example |
|---|---|---|
| Italian company or ditta individuale | IT + partita IVA | IT01234567890 (example) |
| Individual without partita IVA | IT + codice fiscale | ITRSSMRA80A01H501U (example) |
| Business established outside the EU | Issued by the first EU member state where it lodges a declaration | Depends on that state |
When you need it
- Importing goods for sale or business use from Nigeria, whatever the value.
- Exporting goods from Italy to Nigeria, for example machinery, food or a used car.
- Applying for customs decisions or authorisations.
- When a forwarder or spedizioniere doganale files the declaration for you: the declaration still names you, so your EORI is still needed.
Travellers bringing food or gifts for personal use in luggage are a different case, covered in egusi and stockfish in your luggage.
How to get one
The partitaiva.it guide says the application is made at any office of the Agenzia delle Dogane, using the application form, with the identity document of the legal representative. The form asks for the applicant’s details, the type of business, any identifiers from non-EU countries, contact details, and an identity document or the Registro delle Imprese registration.
- Check whether you already have one: many businesses that have imported before do. Use the Commission’s EORI validation service.
- If not, prepare the form, your partita IVA or codice fiscale, and the legal representative’s ID.
- Submit it to an Agenzia delle Dogane office, or ask your spedizioniere to handle it.
- Once it is active, give it to your forwarder before the first shipment leaves Nigeria.
Cost and timing
The same guide says the EORI is assigned free and does not expire. On timing it gives two figures: that the procedure may take several days, and that the whole process may take about 24 hours because new codes are sent to the EU database overnight. Allow a few working days before your goods arrive.
What happens without it
According to partitaiva.it there is no fine as such, but the goods can be held at customs until the code is obtained. For food from Nigeria that can matter: storage charges build up, and perishable goods lose value while they wait. Get the number before your supplier ships.
A worked example
Example only: a ditta individuale in Verona with partita IVA 01234567890 orders its first pallet of Nigerian dried pepper and crayfish by air. The owner checks the Commission’s validation service and finds no active EORI under IT01234567890. Three weeks before the flight, she takes the form and her identity document to the Agenzia delle Dogane office, confirms a few days later that the number validates, and sends it to her spedizioniere with the supplier’s invoice. When the pallet lands at Malpensa, the declaration goes in under her EORI the same day, and the only wait is for the food checks.
Common mistakes
- Giving the forwarder the partita IVA without the IT prefix, or a codice fiscale when the business has a partita IVA.
- Assuming the Nigerian supplier’s registration covers you: the EORI must belong to the importer named on the declaration.
- Using a relative’s EORI for your own goods, which makes them the importer and leaves you without the records.
- Leaving the application until the goods are already at the airport.
EORI is only the start
The EORI identifies you. It does not tell customs what duty to charge or whether the goods are allowed in. For that you also need the right commodity code, the customs value, proof of origin if you want a preferential rate, and any health or product certificates. Nigerian food often needs extra documents; see why Nigerian food shipments get stopped.
Where Pryme fits
Customs needs an EORI; your supplier needs paying. Pryme can do the second: with a Pryme Business Account you hold euros and naira and pay a Nigerian supplier from the app, with the rate and the fee in view before you approve. Pryme does not issue EORI numbers or act as a customs agent, and outside Nigeria it works through regulated partners. See how it works.
Questions people ask
Is my EORI the same as my partita IVA?
For an Italian business it is the partita IVA with IT in front, per partitaiva.it.
Does an EORI cost anything in Italy?
No. It is assigned free and does not expire, according to partitaiva.it.
Can I use my Italian EORI if goods land in another EU country?
Yes. Revenue notes the EORI is valid throughout the EU.
Do I need an EORI to bring Nigerian food in my suitcase?
Not for personal use; EORI is for customs declarations of commercial goods. Personal food has its own rules.
Sources
- partitaiva.it: Codice EORI, cos’è, a cosa serve, richiesta e verifica (1 Mar 2023) · accessed Oct 2026
- Revenue (Ireland): EORI system (14 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.