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.
 


EU VAT Number Formats

Vat Number formats
Country Country Code Format Characters Notes
Austria AT U12345678 9 characters 9 characters the first character is always a ‘U’
Belgium BE 1234567890 10 characters Prefix with zero ‘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 2)  
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 123456789BO2 12 characters. The 10th character is always B Companies forming a VAT Group have the suffix BO2
Norway   123456789MVA 9 digits and the letters 'MVA' to indicate VAT registration Last (ninth) digit is a MOD11 checksum digit.[20]
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 CHE 123.456.789 9 numbers plus MWST/TVA/IVA German part: MWST 
French part: TVA
Italian part: IVA
United Kingdom GB 123456789 9 characters