{"id":6503,"date":"2026-09-21T08:00:00","date_gmt":"2026-09-21T06:00:00","guid":{"rendered":"https:\/\/www.eadtrust.eu\/?p=6503"},"modified":"2026-09-29T13:47:51","modified_gmt":"2026-09-29T11:47:51","slug":"end-of-vat-lei-eprel-ntr-euid","status":"publish","type":"post","link":"https:\/\/www.eadtrust.eu\/en\/blog\/end-of-vat-lei-eprel-ntr-euid\/","title":{"rendered":"The End of VAT and LEI in EPREL with the Introduction of the NTR\/EUID"},"content":{"rendered":"\n

whose verification has its days numbered. These are companies that completed the electronic verification process between 22 October 2024, when verification became mandatory, and 22 April 2025, using an identifier other than the NTR: VAT<\/strong> (value added tax number), LEI<\/strong> (global legal entity identifier), PSD<\/strong> (payment service provider authorisation number) or a local code.<\/p>\n\n\n\n

For those companies, Article 6.2 of Implementing Regulation (EU) 2024\/994 is unequivocal: by 22 April 2027<\/strong> at the latest, they must renew their verification by providing a qualified electronic seal containing the NTR identifier. If they do not renew before that date, the organisation automatically becomes an unverified supplier. Without prior notice. Without an additional grace period. Without exceptions.<\/p>\n\n\n\n

Key concepts<\/h2>\n\n\n\n

VAT<\/strong><\/h3>\n\n\n\n

Identifier based on the VAT identification number. It was accepted as a valid identifier type during the EPREL transitional period (22 October 2024 to 22 April 2025). Verifications completed using VAT before 22 April 2025 expire on 22 April 2027.<\/p>\n\n\n\n

LEI<\/strong> (Legal Entity Identifier)<\/h3>\n\n\n\n

Global legal entity identifier compliant with ISO 17442. It was accepted as an identifier type during the EPREL transitional period. Verifications completed using an LEI before 22 April 2025 expire on 22 April 2027.<\/p>\n\n\n\n

PSD<\/strong><\/h3>\n\n\n\n

Identifier based on the authorisation number of a payment service provider under Directive (EU) 2015\/2366. It was accepted during the EPREL transitional period. Verifications completed using a PSD identifier before 22 April 2025 expire on 22 April 2027.<\/p>\n\n\n\n

EUID<\/strong> (European Unique Identifier)<\/h3>\n\n\n\n

Unique European identifier for legal entities, consisting of the business registry identifier and the national business registration number. In Spain, it is assigned in accordance with Article 94 bis of the Commercial Registry Regulation, introduced by Law 11\/2023 and Royal Decree 442\/2023. It is the central component of the NTR identifier used for EPREL verification.<\/p>\n\n\n\n

EPREL transitional period<\/strong><\/h3>\n\n\n\n

The period between 22 October 2024 and 22 April 2025 during which several identifier types (NTR, VAT, LEI, PSD and local codes) were accepted for supplier verification in EPREL. Since 22 April 2025, only the NTR has been valid for new verifications and renewals.<\/p>\n\n\n\n

What was the transitional period and why did it exist?<\/strong><\/h2>\n\n\n\n

Implementing Regulation (EU) 2024\/994 was adopted on 2 April 2024 and verification became mandatory on 22 October 2024. During this initial phase, the Commission established a transitional period for a practical reason: QTSPs needed time to adapt their systems to issue seals containing the correctly formatted NTR identifier, and suppliers needed time to obtain those seals. Blocking all suppliers from the first day would have brought the market to a standstill.<\/p>\n\n\n\n

For this reason, during the transitional period, which ran from 22 October 2024 to 22 April 2025<\/strong>, the system accepted several types of identifier in the qualified seal\u2019s organizationIdentifier field:<\/p>\n\n\n\n

    \n
  • NTR<\/strong>: identifier based on the national business registry. This is the definitive identifier and the only one accepted by the system since 22 April 2025 for new verifications and renewals.<\/li>\n\n\n\n
  • VAT<\/strong>: national identification number for value added tax purposes.<\/li>\n\n\n\n
  • PSD<\/strong>: national authorisation number of a payment service provider under Directive (EU) 2015\/2366.<\/li>\n\n\n\n
  • LEI<\/strong>: global legal entity identifier compliant with ISO 17442. When an LEI is used, the ISO 3166-1 country code is entered as “XG”.<\/li>\n\n\n\n
  • Local codes<\/strong>: two characters defined locally in the specified country and by the name registration authority, followed by the character “:”.<\/li>\n<\/ul>\n\n\n\n

    The transitional period allowed companies to enter the system using the identifiers they already had while preparing to obtain the correct NTR seal. It was a pragmatic measure, not permanent authorisation.<\/p>\n\n\n\n

    What the transitional period was not: an indefinite exemption from the NTR requirement.<\/strong> The Regulation was always explicit that the NTR would be the only valid identifier in the long term. The end date of the transitional period, 22 April 2025, and the expiry date of verifications without an NTR, 22 April 2027, were included in the text of the Regulation when it was published in April 2024.<\/p>\n\n\n\n

    Why the NTR rather than the VAT?<\/strong><\/h2>\n\n\n\n

    The question suppliers most frequently ask when they discover this obligation is understandable: “I have a VAT number, so why is it not valid?” The answer lies in the objectives of the system.<\/p>\n\n\n\n

    A VAT number identifies a company for tax purposes, but it does not provide robust proof of establishment in the Union or a direct connection to the business registry of a Member State. A company may have a VAT number in several countries simultaneously, it may have changed its registered name without its VAT number changing and cross-checking it against other European systems is more difficult than using a business registration number.<\/p>\n\n\n\n

    The NTR<\/strong> (National Trade Register) is directly linked to the national business registry. In Spain, it is connected to the EUID (European Unique Identifier) assigned to each company in the Commercial Registry in accordance with Article 94 bis of the Commercial Registry Regulation, introduced by Law 11\/2023 and Royal Decree 442\/2023 and effectively applicable since 9 May 2024. The EUID is interconnected at European level through the BRIS system, enabling automatic cross-checks between the business registries of all Member States.<\/p>\n\n\n\n

    In other words, the NTR does not merely identify the company: it verifiably links it to its registry entry, resolving the problem concerning the authenticity of information that the Regulation sought to address from the outset.<\/p>\n\n\n\n

    The three dates you need to know<\/strong><\/h2>\n\n\n\n

    The EPREL NTR system timeline contains three dates with different effects, and confusing them is the source of many misunderstandings:<\/p>\n\n\n\n

    22 October 2024 (already passed, permanent effect)<\/strong><\/h3>\n\n\n\n

    Verification using a qualified electronic seal becomes mandatory for all suppliers that are legal entities. Without verification, models cannot be registered or edited. Models belonging to unverified suppliers no longer appear on the public website. During this initial period, NTR, VAT, LEI, PSD and local codes are accepted.<\/p>\n\n\n\n

    22 April 2025 (already passed, permanent effect)<\/strong><\/h3>\n\n\n\n

    The NTR becomes the only valid identifier for new verifications and renewals. From that date onwards, any company attempting to complete verification for the first time or renew its verification can only do so using an NTR seal. Verifications completed before that date using VAT, LEI or PSD remain valid, but they have an expiry date.<\/p>\n\n\n\n

    22 April 2027 (the date that matters now)<\/strong><\/h3>\n\n\n\n

    Definitive end of the validity period for all verifications completed using VAT, LEI, PSD or a local code before 22 April 2025. From that moment onwards, all those organisations automatically become UNVERIFIED. Renewing with an NTR seal before that date is the only way to prevent this.<\/p>\n\n\n\n

    Which identifiers are specifically affected by the 2027 deadline?<\/strong><\/h2>\n\n\n\n

    The expiry on 22 April 2027 applies only<\/strong> to suppliers that completed their verification before 22 April 2025<\/strong> using one of the following identifier types:<\/p>\n\n\n\n

      \n
    • Seals containing a VAT<\/strong> identifier<\/li>\n\n\n\n
    • Seals containing an LEI<\/strong> identifier<\/li>\n\n\n\n
    • Seals containing a PSD<\/strong> identifier<\/li>\n\n\n\n
    • Seals containing a local code<\/strong> (two characters + “:”)<\/li>\n<\/ul>\n\n\n\n

      The following are not affected:<\/p>\n\n\n\n

        \n
      • Suppliers verified using an NTR<\/strong> seal before 22 April 2025: their verification does not have a regulatory expiry date, unless the certificate itself expires.<\/li>\n\n\n\n
      • Suppliers that complete or renew their verification on or after 22 April 2025<\/strong>: they can only use an NTR, so the 2027 deadline does not apply to them.<\/li>\n<\/ul>\n\n\n\n

        The quickest way to find out whether your company belongs to the affected group is to access the EPREL compliance system and review the following section:<\/p>\n\n\n\n

        ORGANISATION > VERIFICATION<\/p>\n\n\n\n

        If the identifier type used for the active verification is VAT, LEI, PSD or a local code, you have a deadline.<\/p>\n\n\n\n

        What exactly happens on 22 April 2027 if I do not renew?<\/strong><\/h2>\n\n\n\n

        Article 6.2 of Implementing Regulation (EU) 2024\/994 does not describe an administrative penalty or review process. It describes an automatic effect<\/strong>: suppliers that have not renewed their verification using an NTR before that date immediately become unverified suppliers.<\/p>\n\n\n\n

        The consequences are immediate and exactly the same as for any unverified supplier:<\/p>\n\n\n\n

        The models registered by the organisation stop appearing in search results on the public EPREL website. The QR code on product labels stops linking correctly to the product information page. The information is no longer exported through the APIs used by distributors and e-commerce platforms. New models cannot be registered and existing models cannot be modified.<\/p>\n\n\n\n

        All of this occurs simultaneously and automatically during the night of 22 to 23 April 2027 for every supplier using a non-NTR identifier that has not renewed its verification.<\/p>\n\n\n\n

        How many companies are in this situation?<\/strong><\/h2>\n\n\n\n

        No official figure has been published. However, the system\u2019s timeline provides an indication of the potential scale: between 22 October 2024 and 22 April 2025, there was a six-month period during which verification was mandatory and VAT, LEI and PSD identifiers were accepted. Many companies, particularly those with urgent model registration or renewal projects during those months, completed verification using the identifier that was quickest to obtain, which was often the VAT identifier, and assumed they would remain compliant permanently.<\/p>\n\n\n\n

        The EPREL Supplier Manual, July 2025 version, expressly warns about this situation: verifications completed using VAT, LEI, PSD and local codes before 22 April 2025 remain valid, but only until 22 April 2027. The Commission included this in writing in the manual. The deadline is approaching.<\/p>\n\n\n\n

        How can you renew before it is too late? The process step by step<\/strong><\/h2>\n\n\n\n

        The renewal process using an NTR seal is identical to the initial verification process. There is no special “renewal” screen: the electronic verification process is simply repeated using the new certificate.<\/p>\n\n\n\n

        Step 1: Obtain a qualified electronic seal certificate containing the NTR<\/strong><\/h3>\n\n\n\n

        If you do not yet have one, this is the step that may take the longest. You must request it from a QTSP included in the EU Trusted List. In the organizationIdentifier field, the certificate must contain:<\/p>\n\n\n\n

        the NTR code followed by the ISO country code and your company\u2019s EUID. In Spain, the EUID consists of the prefix “ES”, the identifier of the corresponding provincial Commercial Registry and the company\u2019s registration number.<\/p>\n\n\n\n

        Step 2: Check that your company name in the new certificate exactly matches the EPREL profile<\/strong><\/h3>\n\n\n\n

        This is the most common and most avoidable error. The system performs a character-by-character comparison. A difference of a single comma between the name on the certificate and the name in EPREL will cause the verification to be rejected.<\/p>\n\n\n\n

        Step 3: Go to<\/strong><\/h3>\n\n\n\n

        ORGANISATION > VERIFICATION<\/p>\n\n\n\n

        in the compliance system and request the verification file.<\/strong> The system generates a PDF sealed by the Commission containing your organisation\u2019s details. Download it, review it and confirm that the information is correct.<\/p>\n\n\n\n

        Step 4: Seal the file using the new NTR certificate and upload it to EPREL<\/strong><\/h3>\n\n\n\n

        The sealing process depends on how your QTSP operates. Once the file has been uploaded, the result is generated automatically within minutes. If everything is correct, the verification status is updated with the new NTR certificate.<\/p>\n\n\n\n

        Step 5: Retain the verification receipt.<\/strong> Once the renewal has been confirmed, retain the confirmation email and sealed file. If an incident occurs in the future, they provide evidence that you completed the process.<\/p>\n\n\n\n

        The real risk of waiting<\/strong><\/h2>\n\n\n\n

        April 2027 may seem far away when the current date is May 2026. However, there are two reasons why postponing renewal is not advisable.<\/p>\n\n\n\n

        The first is operational: obtaining a qualified electronic seal certificate containing an NTR takes time, including issuance by the QTSP, identity verification and delivery of the device or credential. If the process begins only a few weeks before the deadline and any issue arises, such as mismatched data, additional identity verification procedures or device delivery times, there will be very little time to resolve it.<\/p>\n\n\n\n

        The second relates to the market: all VAT, LEI and PSD verifications that have not been renewed will expire simultaneously on 22 April 2027. Demand for NTR certificates is therefore likely to surge across all European QTSPs during the months preceding that date. Companies that begin the process in advance will not depend on normal issuance times being maintained under increased demand.<\/p>\n\n\n\n

        Renewal is not urgent today. However, it has a fixed and immovable deadline, and the time available to manage it disappears more quickly than it may seem when intermediate steps, including obtaining the certificate, completing identity verification and reviewing the name in the profile, depend on third parties.<\/p>\n\n\n\n

        Differences between the identifiers: VAT, LEI, PSD and NTR<\/strong><\/h2>\n\n\n\n
        Identifier<\/strong><\/th>What it identifies<\/strong><\/th>EPREL status since 22 April 2025<\/strong><\/th>Expiry of previous verifications<\/strong><\/th><\/tr><\/thead>
        NTR<\/strong><\/td>National business registration number (EUID)<\/td>The only identifier accepted for new verifications and renewals<\/td>No regulatory expiry date<\/td><\/tr>
        VAT<\/strong><\/td>Tax identification number for VAT purposes<\/td>Not accepted for new verifications or renewals<\/td>22 April 2027<\/strong><\/td><\/tr>
        LEI<\/strong><\/td>Global Legal Entity Identifier (ISO 17442)<\/td>Not accepted for new verifications or renewals<\/td>22 April 2027<\/strong><\/td><\/tr>
        PSD<\/strong><\/td>Payment service provider authorisation number<\/td>Not accepted for new verifications or renewals<\/td>22 April 2027<\/strong><\/td><\/tr>
        Local code<\/strong><\/td>National identifier defined locally<\/td>Not accepted for new verifications or renewals<\/td>22 April 2027<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        Frequently asked questions about NTR\/EUID<\/h2>\n\n\n\n
        How do I know whether I completed verification using VAT, LEI or NTR?<\/strong><\/strong>

        Access the EPREL compliance system using your EU Login account and go to:
        ORGANISATION > VERIFICATION. The system displays the identifier type used for the active verification. If it shows “VAT”, “LEI”, “PSD” or a local code, you must renew before 22 April 2027. If it shows “NTR”, you are compliant.<\/p> <\/div>

        Will I lose my registered models if I do not renew in time?<\/strong><\/strong>

        The models are not deleted. However, they will no longer be visible on the public EPREL website, will no longer be exported through the APIs and the QR code on the labels will stop linking correctly. To restore their visibility, you only need to complete the renewal using an NTR seal. The models do not need to be registered again.<\/p> <\/div>

        Does the 22 April 2027 deadline also apply if I complete verification for the first time after 22 April 2025?<\/strong>

        No. Verifications completed on or after 22 April 2025 can only use an NTR seal, so they are not subject to the 2027 expiry date. That date only affects verifications completed before 22 April 2025 using identifiers other than the NTR.<\/p> <\/div>

        Can I use the same QTSP that issued my VAT seal to obtain the new NTR seal?<\/strong><\/strong>

        Yes, provided that the QTSP offers qualified electronic seal certificates containing the NTR identifier. Some QTSPs that operated with other identifier types during the transitional period have adapted their services to the NTR. Check with your current provider whether it can issue the new seal in the correct format.<\/p> <\/div>

        Does renewal using an NTR involve any additional costs or procedures compared with the original verification?<\/strong><\/strong>

        The renewal process in EPREL is identical to the original verification process: download the file, seal it using the new certificate and upload it. The additional cost is that of the new qualified electronic seal certificate containing the NTR, which depends on the QTSP. The European Commission does not charge any additional fees.<\/p> <\/div> <\/div>\n\n\n\n

        Are you verified using VAT or LEI and have not renewed yet?<\/strong><\/h2>\n\n\n\n

        There is less than one year remaining until 22 April 2027. The renewal process is straightforward once you have the correct certificate, but obtaining that certificate has its own lead times: identity verification by the QTSP, certificate issuance and delivery of the device or credential.<\/p>\n\n\n\n

        Starting now avoids having to rely on everything working without complications during the final days before the deadline. At EADTrust, we issue qualified electronic seal certificates containing the NTR in accordance with the requirements of Implementing Regulation (EU) 2024\/994 and standards EN 319 412-1 and EN 319 412-3.<\/p>\n\n\n\n

        You can use the certificate to renew your EPREL verification and, when it expires, renew it again without having to repeat the entire identification process.<\/p>\n","protected":false},"excerpt":{"rendered":"

        whose verification has its days numbered. These are companies that completed the electronic verification process between 22 October 2024, when verification became mandatory, and 22 April 2025, using an identifier other than the NTR: VAT (value added tax number), LEI (global legal entity identifier), PSD (payment service provider authorisation number) or a local code. 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