Value added tax identification number
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The Value added tax identification number (VATIN) is an identifier used in the European Union Value Added Tax for taxation purposes.
The identifier starts with an ISO 3166-1 alpha-2 country code, except for Greece which uses the non-standard country code EL, and then has between 5 and 12 characters. These 5 to 12 characters are in most countries only numbers, but in some countries they also contain some letters.
Some foreign companies that trade with non-enterprises in the EU have a VATIN starting with "EU".[1]
Contents |
[edit] VAT numbers by countries
[edit] EU VAT identification numbers
Country | Local name | Abbreviation | Country code | Format [2] [3] |
---|---|---|---|---|
Austria | Umsatzsteuer-Identifikationsnummer | UID | AT | 9 characters, the first position following the prefix is always "U" - e.g. ATU99999999 |
Belgium | BTW identificatienummer / Numéro de TVA | BTW-nr | BE | 10 digits, the first digit following the prefix is always zero ("0") - e.g. BE0999999999 |
Bulgaria | Идентификационен номер по ДДС BULSTAT | ? | BG | 9-10 digits |
Cyprus | Αριθμός Εγγραφής Φ.Π.Α. / Arithmos Egrafis FPA | ? | CY | 9 characters - e.g. CY99999999L |
Czech Republic | Daňové identifikační číslo | DIČ | CZ | 8, 9 or 10 digits |
Denmark | Momsregistreringsnummer | CVR | DK | 8 digits, 4 blocks of 2 - e.g. DK99 99 99 99 |
Estonia | Käibemaksukohuslase number | KMKR | EE | 9 digits |
Finland | Arvonlisäveronumero | ALV nro | FI | 8 digits |
France and Monaco | Numéro d'identification à la taxe sur la valeur ajoutée | No. TVA | FR | 11 digits, the first and/or the second value can also be a character - e.g. FRXX 999999999 |
Germany | Umsatzsteuer-Identifikationsnummer | USt-IdNr. | DE | 9 digits |
Greece | Αριθμός Φορολογικού Μητρώου | ΑΦΜ | EL | 9 digits |
Hungary | Közösségi adószám | ? | HU | 8 digits |
Ireland | Value added tax identification no. | VAT no | 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 |
Latvia | Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs | PVN | LV | 11 digits |
Lithuania | PVM 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 | 12 characters - e.g. NL999999999B99 |
Poland | Numer Identyfikacji Podatkowej | NIP | PL | 10 digits, last one is a "control digit" |
Portugal | Número de identificação para efeitos do Imposto sobre o Valor Acrescentado | NIPC | PT | 9 digits |
Romania | Cod de înregistrare în scopuri de TVA | CF | RO | 2-10 digits |
Slovakia | Identifikačné číslo pre daň z pridanej hodnoty | IČ DPH | SK | 10 digits |
Slovenia | Davčna številka | ID za DDV | SI | 8 digits |
Spain | Código de Identificación Fiscal | CIF | 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.[4] |
United Kingdom and Isle of Man | Value added tax registration number | VAT Reg No | GB | regular: 9 digits (block of 3, block of 4, block of 2 - e.g. GB999 9999 99); branch traders: 12 digits (as for 9 digits, followed by a block of 3 digits); government departments or health authorities: 5 characters starting with GD (e.g. GBGD999) or HA (e.g. GBHA999) |
[edit] VAT numbers of non-EU countries
Country | Local name | Abbreviation | Country code | Format |
---|---|---|---|---|
Albania | Numrin i Identifikimit për Personin e Tatueshëm | NIPT | AL | 10 characters, the first position following the prefix is "J" or "K", and the last character is a letter - e.g. (AL)K99999999L or (AL)J99999999L (L = Letter) |
San Marino | Codice operatore economico | ? | SM | 5 digits |
Ukraine | Податок на додану вартість | ПДВ | UA | 8 digits |
[edit] References
- ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003
- ^ EUROPA site - Validation
- ^ IdEG
- ^ Momsregistreringsnummer Swedish tax agency (in Swedish)