EU VAT Number Formats - Avalara

Complying with value-added tax (VAT) regulations is essential for businesses trading within the European Union (EU). Registering for a VAT number in each country where you do business and using the correct VAT number format in your reporting are critical first steps towards VAT compliance. Every EU member state issues its own VAT registration number, with a unique combination of letters and digits. These identifiers are used to track cross-border transactions and confirm a business’s VAT status.

EU VAT numbers can be validated through the VAT Information Exchange System (VIES) — a tool provided by the European Commission that confirms the legitimacy of an EU VAT number. According to the European Commission, using the correct VAT number is critical in avoiding delays and penalties from noncompliance as well as benefiting VAT exemptions.

Key takeaways

Each EU country issues its own VAT number format that combines country-specific prefixes and a defined sequence of digits and/or letters.
A valid VAT registration number is required for both EU and non-EU businesses that engage in taxable transactions within the EU.
Businesses can use the VAT Information Exchange System (VIES) to verify that a customer’s or supplier’s EU VAT number is valid in real time.
The timeline for receiving a VAT number varies by country, but businesses typically receive their VAT code within several weeks after submitting the required documents.

Below is a summary of the standard formats for each EU country, plus Norway, Switzerland, and the U.K. (non-EU nations).

EU VAT number format

Country	Country code	Format	Characters	Notes
Austria	AT	U12345678	9	The first character is always a ‘U’
Belgium	BE	1234567890	10	Prefix with ‘0’ if a 9-digit VAT number is provide
Bulgaria	BG	123456789, 1234567890	9 or 10
Croatia	HR	12345678901	11
Cyprus	CY	12345678X	9	The last character must always be a letter
Czech Republic	CZ	12345678, 123456789, 1234567890	8, 9 or 10
Denmark	DK	12345678	8
Estonia	EE	123456789	9
Finland	FI	12345678	8
France	FR	Various	11	May include alphanumeric characters (except O or I) in 1st/2nd positions
Germany	DE	123456789	9
Greece	EL	123456789	9
Hungary	HU	123456789	9
Ireland	IE	1234567WA, 1234567FA	8 or 9	Includes one or two alphabetic characters at the end or middle
Italy	IT	12345678901	11
Latvia	LV	12345678901	11
Lithuania	LT	123456789 123456789012	9 or 12
Luxembourg	LU	12345678	8
Malta	MT	12345678	8
Netherlands	NL	123456789B01 or 123456789B02	12	The 10th character is always ‘B’; ‘B02’ used for VAT Groups
Norway (non-EU)	NO	123456789MVA	12
Poland	PL	1234567890	10
Portugal	PT	123456789	9
Romania	RO	1234567890	2 to 10
Slovakia	SK	1234567890	10
Slovenia	SI	12345678	8
Spain	ES	X12345678 12345678X X1234567X	9	May begin and/or end with a letter
Sweden	SE	123456789012	12
Switzerland (non-EU)	CHE	123.456.789	9 + suffix	Uses suffix: MWST, TVA, or IVA depending on language region
United Kingdom (non-EU)	GB	123456789 variants	9 or 12	Some numbers include 2-letter prefixes or extensions

What is a VAT number?

A VAT number is a unique identifier assigned to businesses that are registered for VAT. Also referred to as a VAT code or VAT registration number, this identifier is issued by tax authorities to track taxable transactions, payments, and credits. For cross-border trade within the EU, the VAT number is crucial to identify businesses and comply with regulatory requirements.

Each country in the EU issues its own national VAT number. Businesses operating in multiple EU countries may need to register separately and obtain more than one VAT registration number. The One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes are designed to simplify VAT compliance across the EU.

Who needs a VAT identification number?

Any business that conducts taxable transactions within the EU — including selling goods or providing digital or physical services across borders — generally needs a VAT registration number. This applies to both EU-based companies and non-EU sellers targeting EU customers. A valid EU VAT number is essential for collecting VAT, issuing compliant invoices, and claiming VAT deductions or exemptions for intra-community supplies.

Bottom line

Whether you’re an established EU-based company or a non-EU business entering the European market, understanding and using valid, correctly formatted VAT numbers is essential. Leveraging tools like VIES to verify VAT registration numbers can help ensure compliance, avoid costly delays, and maintain smooth cross-border trade operations.

EU VAT number format FAQ

Are VAT and EIN numbers the same?

No, VAT and EIN numbers are not the same. A VAT number is used for value-added tax identification in countries that collect VAT, while an EIN (Employer Identification Number) is issued by the U.S. IRS for domestic tax identification purposes.

Do U.S. entities have a VAT number?

U.S. entities do not automatically have VAT numbers, since the U.S. does not have a VAT system. However, a U.S. company may obtain a VAT registration number in a foreign jurisdiction if required to register for VAT there.

Does a U.S. company need a VAT number to sell into the EU?

Yes, U.S. companies selling goods or certain services into the EU may need to register for VAT and obtain an EU VAT number, depending on the nature and volume of their transactions.

Ready to see what Avalara can do?

Schedule a demo to see our solution.

Request a demo

VAT number formats for EU