EU VAT number formats

Once a company has received approval for an VAT number, see our EU VAT Number Registration briefing, it will receive a VAT number.

Each EU member country has a slightly different format for their VAT number system, featuring a variation of numbers and letters. It is important that companies take close care in using the correct format as the numbers are frequently checked against the VIES system, and errors may create delays or even fines.  Country codes, two letters, are 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 UK.

EU VAT number formats

CountryCountry codeFormatCharactersNotes
AustriaATU123456789 characters9 characters the first character is always a ‘U’
BelgiumBE123456789010 charactersPrefix with zero ‘0’ if the customer provides a 9 digit VAT number
BulgariaBG123456789, 12345678909 or 10 characters 
CroatiaHR1234567890111 characters 
CyprusCY12345678X9 characters The last character must always be a letter 
Czech RepublicCZ12345678 123456789 12345678908, 9 or 10 characters If more than 10 characters are provided delete the first 3 
DenmarkDK123456788 characters 
EstoniaEE1234567899 characters 
FinlandFI123456788 characters 
FranceFR12345678901 X1234567890 1X123456789 XX12345678911 characters May include alphabetical characters (any except O or I) as first or second or first and second characters. 
GermanyDE1234567899 characters 
GreeceEL1234567899 characters 
HungaryHU123456788 characters 
IrelandIE1234567WA (companies) 1234567FA (individuals)8 or 9 characters Includes one or two alphabetical characters (last, or second and last, or last 2) 
ItalyIT1234567890111 characters 
LatviaLV1234567890111 characters 
LithuaniaLT123456789 1234567890129 or 12 characters 
LuxembourgLU123456788 characters 
MaltaMT123456788 characters 
NetherlandsNL123456789B01 or 123456789BO212 characters. The 10th character is always BCompanies forming a VAT Group have the suffix BO2
Norway (non-EU) 123456789MVA9 digits and the letters 'MVA' to indicate VAT registrationLast (ninth) digit is a MOD11 checksum digit.[20]
PolandPL123456789010 characters 
PortugalPT1234567899 characters 
RomaniaRO123456789010 characters 
SlovakiaSK123456789010 characters 
SloveniaSI123456788 characters 
SpainESX12345678 12345678X X1234567X9 characters Includes 1 or 2 alphabetical characters (first or last or first and last) 
SwedenSE12345678901212 characters 
Switzerland (non-EU)CHE123.456.7899 numbers plus MWST/TVA/IVAGerman part: MWST 
French part: TVA
Italian part: IVA
United Kingdom (non-EU)GB1234567899 characters 
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Europe VAT Risk Assessment graph showing countries in green, yellow, and red.