VAT identification number formats across the European Union

General principles of EU VAT number structure

All EU VAT identification numbers share a common element: the two-letter country code prefix that identifies the issuing member state. This prefix follows the ISO 3166-1 alpha-2 standard with one notable exception: Greece uses EL rather than GR for its VAT numbers, reflecting the country's own language designation (Ellás). The characters following the country prefix vary considerably in length, composition, and internal structure between member states.

The variation in national formats reflects historical differences in how countries organised their tax registration systems before VAT harmonisation began in the 1970s. Some countries created entirely new numbering sequences for VAT registration. Others adapted existing fiscal codes or commercial register numbers. A few incorporated check digits or letters that allow mathematical validation of number integrity without querying any database.

When handling VAT numbers in practice, always store them without internal spaces, hyphens, or periods, even if local convention includes such separators for readability. The VIES system and most automated verification tools expect numbers stripped of formatting characters. Our examples below show both the formal pattern and typical formatted examples for clarity.

Western European member states

Germany (DE)

German VAT numbers consist of nine digits following the DE prefix, with no letters or check characters visible in the sequence. The number is distinct from the tax number (Steuernummer) used for domestic tax purposes and the tax identification number (Steuer-Identifikationsnummer) assigned to individuals. Example: DE123456789. Germany's Bundeszentralamt für Steuern issues these numbers, and verification through VIES does not return name and address information due to domestic data protection rules.

France (FR)

French VAT numbers contain two control characters followed by nine digits, giving a total of eleven characters after the FR prefix. The control characters may be letters, digits, or a combination, calculated using a specific algorithm from the nine-digit SIREN company identifier. Example: FR12345678901 or FRAB123456789. The SIREN forms the final nine digits and can be used to look up company information in the official INSEE registry.

Netherlands (NL)

Dutch VAT numbers consist of twelve characters: nine digits followed by the letter B and two more digits. The B indicates that this is a BTW-nummer (VAT number). The final two digits originally indicated the number of registrations for a legal entity, with 01 being most common. Example: NL123456789B01. The nine-digit prefix relates to the RSIN (legal entity identification) or BSN (personal identification) numbers used in Dutch administration.

Belgium (BE)

Belgian VAT numbers contain ten digits following the BE prefix. Numbers issued before a 2005 reform were nine digits, with a leading zero added to existing numbers to create the current ten-digit format. The first digit is typically 0 or 1. Example: BE0123456789. The number is also used as the enterprise number (ondernemingsnummer/numéro d'entreprise) in the Crossroads Bank for Enterprises.

Luxembourg (LU)

Luxembourg uses a simple eight-digit format following the LU prefix, with no letters or obvious check characters in the visible structure. Example: LU12345678. Despite the country's small size, it hosts many European company headquarters and holding structures, making Luxembourg VAT numbers common in international transactions.

Austria (AT)

Austrian VAT numbers begin with the letter U immediately after the AT country prefix, followed by eight digits. The U stands for Umsatzsteuer, the German term for turnover tax (VAT). Example: ATU12345678. This distinctive U makes Austrian VAT numbers easy to recognise and distinguishes them from other Austrian fiscal identifiers.

Southern European member states

Italy (IT)

Italian VAT numbers consist of eleven digits following the IT prefix. The first seven digits identify the taxpayer, the next three identify the registering office province, and the final digit is a check character. Example: IT12345678901. The same number serves as the Codice Fiscale for companies, though individuals have a differently formatted alphanumeric Codice Fiscale.

Spain (ES)

Spanish VAT numbers have nine characters following the ES prefix, with letters at one or both ends depending on the entity type. Legal entities typically begin with a letter (A for corporations, B for limited companies, etc.) followed by seven digits and a check character. Individuals use their DNI or NIE with specific formatting. Example: ESA12345678 or ESX1234567A. The variation in formats reflects different legal entity categories.

Portugal (PT)

Portuguese VAT numbers consist of nine digits following the PT prefix. The first digit indicates the type of taxpayer: 1-3 for individuals, 5 for companies, 6 for public entities, and so on. Example: PT123456789. The number is known as the NIF (Número de Identificação Fiscal) and serves as the primary tax identifier for all purposes.

Greece (EL)

Greek VAT numbers use the EL prefix rather than GR, containing nine digits. The structure includes an internal check digit calculated using a specific algorithm. Example: EL123456789. The number is known as the AFM (Arithmós Forologikoú Mitroou) and appears on all Greek tax documentation.

Malta (MT)

Maltese VAT numbers consist of eight digits following the MT prefix. Example: MT12345678. Malta's small economy and EU membership since 2004 means these numbers appear frequently in holding company structures and cross-border service arrangements.

Cyprus (CY)

Cypriot VAT numbers contain eight digits followed by a letter, giving nine characters total after the CY prefix. The letter serves as a check character. Example: CY12345678A. Cyprus distinguishes between businesses registered before and after EU accession, though the format remains consistent.

Northern European member states

Sweden (SE)

Swedish VAT numbers contain twelve digits following the SE prefix. The first ten digits represent the organisation number (organisationsnummer), which is also used for company registration purposes. The final two digits are always 01 for standard registrations. Example: SE123456789001. The organisation number can be used to look up companies in the Swedish Companies Registration Office database.

Denmark (DK)

Danish VAT numbers consist of eight digits following the DK prefix, corresponding to the CVR number (Central Virksomhedsregister) used for company registration. Example: DK12345678. The CVR database is publicly searchable and provides detailed company information beyond VAT status.

Finland (FI)

Finnish VAT numbers contain eight digits following the FI prefix. The format corresponds to the business ID (Y-tunnus) with the hyphen removed. Example: FI12345678. Finnish businesses receive the same identifier for VAT, commercial registration, and other administrative purposes.

Ireland (IE)

Irish VAT numbers present in two formats. The traditional format is seven digits followed by one or two letters. A newer format is a single digit, five digits, and a letter, followed by another letter. Examples: IE1234567A or IE1A23456B. The variation reflects different registration periods and entity types.

Estonia (EE)

Estonian VAT numbers consist of nine digits following the EE prefix. Example: EE123456789. The number structure corresponds to the business registry code maintained by the Centre of Registers and Information Systems.

Latvia (LV)

Latvian VAT numbers contain eleven digits following the LV prefix. Example: LV12345678901. The number is known as the PVN reģistrācijas numurs and is linked to the unified registration number used across government systems.

Lithuania (LT)

Lithuanian VAT numbers consist of nine or twelve digits following the LT prefix. The nine-digit format is more common for businesses, while the twelve-digit format may appear in certain contexts. Example: LT123456789 or LT123456789012.

Central and Eastern European member states

Poland (PL)

Polish VAT numbers contain ten digits following the PL prefix. Example: PL1234567890. The number is known as the NIP (Numer Identyfikacji Podatkowej) and must be verified against the White List (Wykaz podatników VAT) for payment purposes. Making payments to accounts not on the White List can result in loss of input VAT deduction.

Czech Republic (CZ)

Czech VAT numbers contain eight to ten digits following the CZ prefix. Legal entities typically have eight digits, while sole traders may have nine or ten depending on when they registered. Example: CZ12345678 or CZ1234567890. The number relates to the IČO company identification number.

Slovakia (SK)

Slovak VAT numbers consist of ten digits following the SK prefix. Example: SK1234567890. The number is known as the IČ DPH (Identifikačné číslo pre daň z pridanej hodnoty) and is distinct from the IČO company number.

Hungary (HU)

Hungarian VAT numbers contain eight digits following the HU prefix. Example: HU12345678. The number functions as the tax number (adószám) with the eight-digit format representing the main identifier, though complete Hungarian tax numbers include additional position indicators.

Slovenia (SI)

Slovenian VAT numbers consist of eight digits following the SI prefix. Example: SI12345678. The number is the DDV številka used for all VAT purposes and relates to the matična številka company registration identifier.

Croatia (HR)

Croatian VAT numbers contain eleven digits following the HR prefix. Example: HR12345678901. The number is the OIB (Osobni identifikacijski broj) personal identification number used for both individuals and legal entities in the Croatian tax system.

Romania (RO)

Romanian VAT numbers contain between two and ten digits following the RO prefix, with no fixed length. Example: RO1234567890 or RO12. The number is the CUI (Cod Unic de Înregistrare) unique registration code, and the variable length reflects different entity categories.

Bulgaria (BG)

Bulgarian VAT numbers consist of nine or ten digits following the BG prefix. Legal entities use nine digits while individuals use ten. Example: BG123456789 or BG1234567890. The number serves as the unified identification code across Bulgarian administrative systems.

Format validation reference table

Country	Prefix	Format after prefix	Example
Austria	AT	U + 8 digits	ATU12345678
Belgium	BE	10 digits (0 or 1 first)	BE0123456789
Bulgaria	BG	9 or 10 digits	BG123456789
Croatia	HR	11 digits	HR12345678901
Cyprus	CY	8 digits + 1 letter	CY12345678A
Czech Republic	CZ	8-10 digits	CZ12345678
Denmark	DK	8 digits	DK12345678
Estonia	EE	9 digits	EE123456789
Finland	FI	8 digits	FI12345678
France	FR	2 chars + 9 digits	FRAB123456789
Germany	DE	9 digits	DE123456789
Greece	EL	9 digits	EL123456789
Hungary	HU	8 digits	HU12345678
Ireland	IE	7 digits + 1-2 letters or mixed	IE1234567A
Italy	IT	11 digits	IT12345678901
Latvia	LV	11 digits	LV12345678901
Lithuania	LT	9 or 12 digits	LT123456789
Luxembourg	LU	8 digits	LU12345678
Malta	MT	8 digits	MT12345678
Netherlands	NL	9 digits + B + 2 digits	NL123456789B01
Poland	PL	10 digits	PL1234567890
Portugal	PT	9 digits	PT123456789
Romania	RO	2-10 digits	RO1234567890
Slovakia	SK	10 digits	SK1234567890
Slovenia	SI	8 digits	SI12345678
Spain	ES	Letter + 7 digits + letter/digit	ESA12345678
Sweden	SE	12 digits	SE123456789001