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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

SEED

EU excise operator identifier, customs parties and EMCS.

Definition

SEED is the European register of excise operators; each registered warehouse keeper, consignor or consignee is issued a 13-character excise number (2-letter ISO country code followed by 11 alphanumeric characters). This number identifies the consignor and consignee on the e-AD (IE801) within EMCS, and its validity can be checked online via the SEED consultation service.

Origin

System operated by the European Commission's DG TAXUD, legal basis Regulation (EU) 389/2012 on administrative cooperation in the field of excise duties; numbers are publicly checkable via the SEED service.

Example in context

A French authorised warehouse keeper with excise number FR012345678901 is named as consignor on the e-AD for an alcohol movement to Germany.

  • EORI — customs identifier distinct from the excise number.
  • VAT-ID — VAT number, another fiscal identifier of the party.

Last updated: June 20, 2026