EU VAT number formats
Once a business has submitted its application for a valid value added tax (VAT) number and received approval, it can expect to receive its EU VAT number in up to eight weeks (depending on the country in which the application was submitted, and its national tax system).
Each EU member country has a slightly different format for its VAT number system, featuring a variation of numbers and letters. It’s important for businesses to pay close attention to these numbers and ensure they’re using the correct format, as EU VAT numbers are frequently checked against the VAT Information Exchange System (VIES). Any errors could cause disruption in the form of processing delays, or even financial penalties.
The relevant nation’s country code — consisting of two letters — is inserted before the VAT number if the company is using the number for the purposes of intra-community trade. Below is a summary of the standard formats for each EU country, plus Norway, Switzerland, and U.K. (non-EU nations).
EU VAT number format
| Country | Country code | Format | Characters | Notes |
|---|---|---|---|---|
| Austria | AT | U12345678 | 9 characters | The first character is always a ‘U’ |
| Belgium | BE | 1234567890 | 10 characters | Prefix with ‘0’ if the customer provides a 9-digit VAT number |
| Bulgaria | BG | 123456789, 1234567890 | 9 or 10 characters | |
| Croatia | HR | 12345678901 | 11 characters | |
| Cyprus | CY | 12345678X | 9 characters | The last character must always be a letter |
| Czech Republic | CZ | 12345678 123456789 1234567890 | 8, 9 or 10 characters | If more than 10 characters are provided, delete the first 3 |
| Denmark | DK | 12345678 | 8 characters | |
| Estonia | EE | 123456789 | 9 characters | |
| Finland | FI | 12345678 | 8 characters | |
| France | FR | 12345678901 X1234567890 1X123456789 XX123456789 | 11 characters | May include alphabetical characters (any except O or I) as first or second or first and second characters. |
| Germany | DE | 123456789 | 9 characters | |
| Greece | EL | 123456789 | 9 characters | |
| Hungary | HU | 12345678 | 8 characters | |
| Ireland | IE | 1234567WA (companies) 1234567FA (individuals) | 8 or 9 characters | Includes one or two alphabetical characters (last, or second and last, or last two) |
| Italy | IT | 12345678901 | 11 characters | |
| Latvia | LV | 12345678901 | 11 characters | |
| Lithuania | LT | 123456789 123456789012 | 9 or 12 characters | |
| Luxembourg | LU | 12345678 | 8 characters | |
| Malta | MT | 12345678 | 8 characters | |
| Netherlands | NL | 123456789B01 or 123456789B02 | 12 characters | The 10th character is always B. Companies forming a VAT Group have the suffix B02 |
| Norway (non-EU) | NO | 123456789MVA | 9 digits and the letters 'MVA' to indicate VAT registration | |
| Poland | PL | 1234567890 | 10 characters | |
| Portugal | PT | 123456789 | 9 characters | |
| Romania | RO | 1234567890 | 10 characters | |
| Slovakia | SK | 1234567890 | 10 characters | |
| Slovenia | SI | 12345678 | 8 characters | |
| Spain | ES | X12345678 12345678X X1234567X | 9 characters | Includes 1 or 2 alphabetical characters (first or last or first and last) |
| Sweden | SE | 123456789012 | 12 characters | |
| Switzerland (non-EU) | CHE | 123.456.789 | 9 numbers plus MWST/TVA/IVA | German part: MWST; French part: TVA; Italian part: IVA |
| United Kingdom (non-EU) | GB | 123456789 | 9 characters |
What is a VAT identification number?
A VAT identification number is also known as a VAT registration number. It’s a unique number, typically consisting of up to 12 characters, that identifies a taxable person (business) or non-taxable legal entity that is registered for VAT. Valid VAT numbers are issued by tax administrations.
Every EU country issues its own national VAT identification number, meaning businesses supplying goods or services in multiple EU nations may be required to apply for multiple VAT identification numbers. Schemes such as Import One-Stop Shop (IOSS) and One-Stop Shop (OSS) are designed to simplify the VAT registration process.
Who needs a VAT number?
Regardless of their type or operating structure, most businesses carrying out the supply of goods or services taxed with VAT will need a valid VAT number. In particular:
- When making an intra-EU acquisition of goods
- When receiving services for which they are liable to pay VAT
- When supplying services for which the customer is liable to pay VAT
