VAT Number Explanation
Organization of Value Added Tax (VAT) Numbers
The first table explains the different standard Value Added Tax (VAT) number structure used within the European Union, list sorted by country. The VAT-number is equal to the ISO-country code typically followed by the corporate identification number with some optional digits (varies by country).
The second table list countries who are not members of the European Union.
European Union Member Countries
| Country | VAT-number with country-code (1) | Number of characters |
| Austria | ATU00000000 | 9 characters (2) |
| Belgium | BE000000000 | 9 digits |
| Cyprus | CY00000000X | 8 digits + 1 letter |
| Denmark | DK00000000 | 8 digits |
| Estonia | EE000000000 | 9 digits |
| Finland | FI00000000 | 8 digits |
| France | FR00000000000 | 11 digits (3) |
| Germany | DE000000000 | 9 digits (4) |
| Greece | EL000000000 | 9 digits (5) |
| Hungary | HU00000000 | 8 digits |
| Ireland | IE0X00000X | 8 characters (6) |
| Italy | IT00000000000 | 11 digits |
| Latvia | LV00000000000 | 11 digits |
| Lithuania | LT000000000 | 9 digits |
| LT000000000000 | 12 digits | |
| Luxembourg | LU00000000 | 8 digits |
| Malta | MT00000000 | 8 digits |
| Poland | PL0000000000 | 10 digits |
| Portugal | PT000000000 | 9 digits |
| Slovakia | SK0000000000 | 10 digits |
| Slovenia | SI00000000 | 8 digits |
| Spain | ESX0000000X | 9 characters (7) |
| Sweden | SE000000000000 | 12 digits |
| The Czech Republic | CZ00000000 | 8 digits |
| CZ000000000 | 9 digits | |
| CZ0000000000 | 10 digits | |
| The Netherlands | NL000000000B00 | 12 characters |
| United Kingdom (8) | GB000000000 | 9 digits |
| GB000000000000 | 12 digits (9) | |
| GBGD000 | 5 characters (10) | |
| GBHA000 | 5 characters (11) |
Countries outside of the European Union
| Country | VAT-number (1) | Number of characters |
| Norway | NO000000000MVA | 9 digits |
| Switzerland | CH000000 | 6 digits |
| United States of America | 00-0000000 (12) | 9 digits |
Clarification
(1)
0 = A digit
X = A digit or a character
(2)
The first character after the country-code is always the letter U. Denotes "UID Nr".
(3)
The first and/or the second character after the country-code may in exceptional cases be a character (not I or O).
(4)
Indicates "Umsatzsteuer-Identifikationsnummer" ("USt-IDNr.")
(5)
The country-code is not according to ISO 3166. Since 1999 the earlier 8-digit numbers is now changed to 9-digits through additional introductory zero. (example: EL92001050 became EL092001050).
(6)
The second character after the country-code is a digit or a letter, the last character is always a letter. (Notice the difference between 1 and I and also between 0 and O).
(7)
The first character after the country-code, or in some cases the last character or both these characters can be a letter.
(8)
United Kingdom = England, Scotland, Wales, and Northern Ireland.
(9)
Intended for "Branches" (Divisional registration).
(10)
Intended for Governmental Departments.
(11)
Intended for health care institutions, now normally exchanged with 9-digit number that begins with 654.
(12)
Federal Tax Identification Number.