Tax Knowledge

VAT Identification number within EU

Michaela MerzLeave a comment

The VAT identification number in the European Union (EU) is:

  • the proof of entrepreneurship within the single market
  • a formal requirement for intra-community supply of goods
  • the formal requirement for the tax exemption of certain cross-border turnovers within the EU
  • in general, also a feature of national invoices in the meantime

The VAT identification number:

  • is issued by the national authorities of a EU member state
  • is shown on the database “VIES”
  • the VIES-database informs about the validity of the VAT-ID number. It is available for the broad public.
  • you will get data in real-time. Each time you make a request, a message is sent to the Member State which issued the VAT identification number asking if the number quoted is valid.

Link:

http://ec.europa.eu/taxation_customs/vies/?locale=en

VAT identification number structure:

Remarks:
*: Format excludes 2 letter alpha prefix
9: A digit
X: A letter or a digit
S: A letter; a digit; “+” or “*”
L: A letter
Member   State Structure Format*
AT-Austria ATU99999999 1 block of 9 characters
BE-Belgium BE0999999999 1 block of 10 digits
BG-Bulgaria BG999999999 or BG9999999999 1 block of 9 digits or1 block of   10 digits
CY-Cyprus CY99999999L 1 block of 9 characters
CZ-Czech Republic CZ99999999 orCZ999999999 or

CZ9999999999

 1 block of either 8, 9 or 10   digits
DE-Germany DE999999999 1 block of 9 digits
DK-Denmark DK99 99 99 99 4 blocks of 2 digits
EE-Estonia EE999999999 1 block of 9 digits
EL-Greece EL999999999 1 block of 9 digits
ES-Spain ESX9999999X4 1 block of 9 characters
FI-Finland FI99999999 1 block of 8 digits
FR-France FRXX 999999999 1 block of 2 characters, 1 block   of 9 digits
GB-United Kingdom GB999 9999 99 orGB999 9999 99 9995 or

GBGD9996 or

GBHA9997

 1 block of 3 digits, 1 block of   4 digits and 1 block of 2 digits; or the above followed by a block of 3   digits; or 1 block of 5 characters
HR-Croatia HR99999999999 1 block of 11 digits
HU-Hungary HU99999999 1 block of 8 digits
IE-Ireland IE9S99999LIE9999999WI 1 block of 8 characters or 1   block of 9 characters
IT-Italy IT99999999999 1 block of 11 digits
LT-Lithuania LT999999999 orLT999999999999 1 block of 9 digits, or 1 block   of 12 digits
LU-Luxembourg LU99999999 1 block of 8 digits
LV-Latvia LV99999999999 1 block of 11 digits
MT-Malta MT99999999 1 block of 8 digits
NL-The Netherlands NL999999999B998 1 block of 12 characters
PL-Poland PL9999999999 1 block of 10 digits
PT-Portugal PT999999999 1 block of 9 digits
RO-Romania RO999999999 1 block of minimum 2 digits and   maximum 10 digits
SE-Sweden SE999999999999 1 block of 12 digits
SI-Slovenia SI99999999 1 block of 8 digits
SK-Slovakia SK9999999999 1 block of 10 digits

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