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

  1. ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003
  2. ^ EUROPA site - Validation
  3. ^ IdEG
  4. ^ Momsregistreringsnummer Swedish tax agency (in Swedish)

[edit] See also