VAT Identification Number - VAT Numbers By Countries - European Union VAT Identification Numbers

European Union VAT Identification Numbers

Country Local name Abbreviation Country code Format
Austria Umsatzsteuer-Identifikationsnummer UID AT 'AT'+9 characters, the first position following the prefix is always "U" – e.g. ATU99999999
Belgium BTW identificatienummer / Numéro de TVA n° TVA

BTW-nr Mwst-nr

BE 'BE'+10 digits, the first digit following the prefix is always zero ("0") – e.g. BE0999999999
Bulgaria Идентификационен номер по ДДС
Identifikacionen nomer po DDS
ЕИК
Булстат
BG 9–10 digits – e.g. BG999999999
Cyprus Αριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.
ΦΠΑ CY 9 characters – e.g. CY99999999L
Czech Republic Daňové identifikační číslo DIČ CZ 'CZ'+8-10 digits
Denmark Momsregistreringsnummer CVR DK 8 digits – e.g. DK99999999, last digit is check digit
Estonia Käibemaksukohustuslase number KMKR EE 9 digits
Finland Arvonlisäveronumero ALV nro FI 8 digits
France Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire n° TVA FR 'FR'+ 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. FRXX999999999

The French key is calculated as follow : Key = modulo 97, for example : Key = modulo 97 = modulo 97 = 180 modulo 97 = 83 so the tax number for 404 833 048 is FR 83 404 833 048 source from : www.insee.fr

Germany Umsatzsteuer-Identifikationsnummer USt-IdNr. DE 9 digits
Greece Αριθμός Φορολογικού Μητρώου
Arithmós Phorologikoú Mētrṓou
ΑΦΜ EL 9 digits, last one is a check digit
Hungary Közösségi adószám ANUM HU 8 digits – e.g. HU12345678
Ireland Value added tax identification no. VAT no IE 'IE'+8 digits, the second can be a character and the last one must be a character – e.g. IE9S99999L (S = letter/digit/"+"/"*", L = letter)
Italy Partita IVA P.IVA IT 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number)
Latvia Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs PVN LV 11 digits
Lithuania PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas PVM LT 9 or 12 digits
Luxembourg Numéro d'identification à la taxe sur la valeur ajoutée No. TVA LU 8 digits
Malta Vat reg. no. Vat No. MT 8 digits
Netherlands BTW nummer BTW nr NL 'NL'+12 characters – e.g. NL999999999B99
Poland Numer Identyfikacji Podatkowej NIP PL 10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxx-xxx-xx-xx or xxx-xx-xx-xxx for legal persons), but formally the number consists only of digits
Portugal Número de Identificação Fiscal (NIF) / Número de Identificação de Pessoa Colectiva (NIPC) – NIF PT 9 digits
Romania Cod de înregistrare în scopuri de TVA CF RO 2–10 digits; last digit is check digit
Slovakia Identifikačné číslo pre daň z pridanej hodnoty IČ DPH SK 10 digits
Slovenia Davčna številka ID za DDV SI 8 digits
Spain Número de Identificación Fiscal NIF ES 'ES'+9 digits, the first or the last value can also be a character – e.g. ESX9999999X
Sweden VAT-nummer or momsnummer Momsnr. SE 12 digits, of which the last two are always 01.
United Kingdom and Isle of Man Value added tax registration number VAT Reg No GB Country code GB followed by either:
  • standard: 9 digits (block of 3, block of 4, block of 2 – e.g. GB999 9999 73)
  • branch traders: 12 digits (as for 9 digits, followed by a block of 3 digits)
  • government departments: the letters GD then 3 digits from 000 to 499 (e.g. GBGD001)
  • health authorities: the letters HA then 3 digits from 500 to 999 (e.g. GBHA599)

For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number (an identical algorithm is used for the 12-digit scheme, ignoring the extra 3-digit block). The current modulus-97 series is expected to run out during 2010, so a parallel series of numbers is being introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755". The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number (modulus 97), so the check number is either 55 less than or (if this would be negative) 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits. The details of the 97−55 check algorithm were to be secret but are now available from HMRC on request.

The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number.

Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits. Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.

Read more about this topic:  VAT Identification Number, VAT Numbers By Countries

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