The Community VAT number, or European VAT number, is a unique code assigned to all businesses that carry out transactions of goods and services subject to VAT within the European Union.

This VAT number, which must be compulsorily registered in the VIES (VAT Information Exchange System) registry, is preceded by the country code and maintains the structure of the local VAT number.

Therefore, the verification of the European VAT number must take into account the different VAT number codes and their formats.

List of European VAT numbers: codes and formats

The European VAT number is a valid identifier in all EU countries, but since it is directly derived from the local VAT numbers, it does not have the same structure for all states: the format and length of the VAT number essentially depend on the country in which it was issued, which is identified by a two-letter code preceding each community VAT number.

COUNTRY	COUNTRY CODE	VAT NUMBER FORMAT
Austria	AT	U + 8 digits
Belgium	BE	0 + 9 digits
Bulgaria	BG	9 o 10 digits
Cyprus	CY	8 digits + una lettera
Denmark	DK	8 digits (4 blocks of 2 digits)
Estonia	EE	9 digits
Finland	FI	8 digits
France	FR	11 digits (2 control, 9 corresponding to SIREN)
Germany	DE	9 digits
Greece	EL	9 digits
Ireland	IE	7 digits + 1 o 2 letters
North Ireland	XI	9 digits
Latvia	LV	11 digits
Lithuania	LT	9 o 12 digits
Luxembourg	LU	8 digits
Malta	MT	8 digits
Netherlands	NL	9 digits + B + 2 cifre di controllo
Poland	PL	10 digits
Portugal	PT	9 digits
United Kingdom	GB	9 digits (3 + 4 + 2) or 12 digits (3 + 4 + 2 + 3)
Check Republic	CZ	from 8 to 10 digits
Romania	RO	from 2 to 10 digits
Slovakia	SK	10 digits
Slovenia	SI	8 digits
Spain	ES	one letter + 8 digits or 8 digits + one letter
Sweden	SE	12 digits
Hungary	HU	8 digits

The Austrian equivalent of the Business Register is called Firmenbuch and has been fully digitalized since 1991. Within this register, it is possible to verify the name, legal form, and address of any Austrian company registered with the Chamber of Commerce.

Belgian VAT number

In Belgium, all businesses, including sole proprietorships, must be registered with the Crossroads Bank of Belgium (KBO).

Once registered, they receive a unique identification number composed of 10 digits, the first of which is always 0 or 1. Each local unit receives its own code, different from that of the company and transferable to other entities: this is also composed of 10 digits, but in this case, the sequence starts with 2 or 8.

The format of the Belgian VAT number is BE + 0 + 9 digits.

Bulgarian VAT number

In Bulgaria, businesses and non-profit entities share the same public register, the

Zakon za targovskiya registar i registara na yuridicheskite litsa s nestopanska tsel, or ZTRRYuLNTs. Upon registration, a Unified Identification Code (UIC) composed of 9 digits is assigned.

The tax code, however, changes depending on the entity: for legal entities, it is composed of 9 digits, while for individuals, it is composed of 10 digits.

Cypriot VAT number

In Cyprus, registration with the Business Register occurs before one can request a VAT number. Once the registration is published in the Official Gazette, the new entity receives a certificate of incorporation. Within 60 days of obtaining the certificate, the entity must request registration with the tax authorities, which results in the issuance of a tax identification number (TIN) and the VAT number.

The structure of the Cypriot VAT number is CY + 8 digits + L.

Croatian community VAT number

In Croatia, businesses registered with the Business Register (sudski registar) are identifiable by a registration number and an identification number (OIB). The VAT number registered in the VIES is called PIB and consists of 11 digits.

Danish VAT number

The Danish Business Register (Det Centrale Virksomhedsregister, or CVR) is managed by Erhvervsstyrelsen, the country's commercial authority. The register contains the CVR registration number, which is public, and the CPR number (the equivalent of a personal identification number), which cannot be disclosed to private individuals.

The structure of the Danish VAT number is of the type DK99 99 99 99. After the prefix, there are always 8 characters, divided into 4 blocks of 2 digits.

Estonian VAT number

In Estonia, the business register and the register of non-profit organizations and foundations are maintained by the Tartu Regional Court Registry Office and contain all relevant information about registered businesses, including the registration number and VAT number (Käibemaks).

Finnish VAT number

In Finland, the business information service (Yritys- ja yhteisötietojärjestelmä or YTJ) is managed jointly by the National Patent and Registration Office (Patentti- ja rekisterihallituksen or PRH) and the tax administration. It contains basic information about all registered businesses, including the company’s identification number. The Finnish VAT number corresponds to this ID number (the only difference is that the VAT number does not include the hyphen present in the ID).

French VAT number: code and structure

French businesses registered with the Registre du Commerce et des Sociétés receive a 9-digit RCS number, which corresponds to the SIREN number (Système Informatique pour le Répertoire des Établissements).

The French VAT number almost exactly corresponds to the SIREN. The only difference is the addition of the FR code as a prefix and two control digits placed before the 9 characters of the SIREN.

German VAT number

For their VAT declarations, German businesses use the tax code, or Steuernummer, which is assigned after registration with the tax office. The actual VAT number corresponds to the VIES, as it is only required in the case of commercial transactions with other EU countries.

It is a separate code, different from the main one, composed of the VAT prefix DE followed by 9 digits.

Greek VAT number

In Greece, businesses are identified by a Tax Identification Number (AFM) composed of 9 digits. These same 9 digits form the European VAT number, preceded by the country code EL.

Irish community VAT number

In Ireland, legal entities can have two codes: businesses are assigned a Tax Reference Number (TRN) consisting of 7 digits and one or two letters, while tax-exempt entities are assigned a CHY code (e.g., CHY 1234).

The Irish VAT number consists of the prefix IE followed by the business's Tax Reference Number.

Northern Ireland VAT number

Despite Brexit, Northern Ireland remains subject to the same value-added tax (VAT) rules for goods from EU member states.

The Northern Ireland community VAT number starts with the new XI code, created specifically due to Brexit, followed by a sequence of 9 digits.

Latvian VAT number

In Latvia, both individuals and legal entities receive a Tax Identification Number composed of 11 digits.

Those for businesses may start with 9000, 4000, or 5000. In any case, the Latvian VAT number consists of the LV prefix followed by this unique code.

Lithuanian VAT number

In Lithuania, the VAT number is called Pridetines vertes mokestis (PVM) and can have two formats: LT + 9 digits or LT + 12 digits.

Luxembourg VAT number

The VAT Identification Number issued in Luxembourg is used exclusively for intra-community transactions and consists of the LU country code followed by a block of 8 digits.

Malta VAT number

In addition to the VAT number, businesses operating in Malta can have a PE number (Permission to Employ), required for all entities employing workers on the island.

Netherlands VAT number

In the Netherlands, there are various codes associated with businesses: the first is the KVK number, assigned at registration with the Dutch Chamber of Commerce. The second is the RSIN number, an identification number for legal entities and partnerships. The VAT number (BTW) is partly composed of the RSIN.

Poland VAT number

In Poland, the Business Register is called CEIDG (Centralna Ewidencja i Informacja o Dzia?alno?ci Gospodarczej). Upon registration, businesses receive two codes: the NIP for tax identification and the REGON, which serves statistical purposes.

Economic activities are also assigned a PKD code (Polish Classification of Activities), which is similar to Italy’s Ateco code. The VAT number can only be requested by entities with a NIP.

The Polish VAT number is composed of the country code PL followed by a block of 10 digits.

Portuguese VAT number

Businesses operating in Portugal are identified by two main codes: the NIF (Número de Identificação Fiscal), also assigned to individual citizens, and the NISS (Número de Identificação da Segurança Social), which is automatically assigned to each legal entity.

The NIF of legal entities is called NIPC (Número de Identificação de Pessoa Colectiva) and is composed of 9 digits, exactly like the Portuguese VAT number.

United Kingdom VAT number

In the United Kingdom, businesses are assigned a UTR (Unique Taxpayer Reference) consisting of 10 digits upon establishment. When registered with the Companies House, the company is also assigned a Company Registration Number (CRN) consisting of 8 characters.

The UK VAT number, like other identification codes, is issued by HMRC (His Majesty's Revenue and Customs), the country’s tax authority.

The UK VAT number may have different formats, depending on the represented entity. The standard VAT number has the format GB + 3 digits + 4 digits + 2 digits (e.g., GB123 4567 89). That of branch offices has the type GB + 3 digits + 4 digits + 2 digits + 3 digits.

The VAT number of UK government departments is structured differently: GB + GD + 3 digits. The VAT number of health authorities follows the format GB + HA + 3 digits.

Czech Republic VAT number

In the Czech Republic, entities registered in the Ares, the register of economic entities, are assigned an I?O (Identifika?ní ?íslo osoby) to be used on invoices and contracts. The tax identification code corresponding to the Italian VAT number is called DI? (da?ové identifika?ní ?íslo): the Czech VAT number, in fact, consists of the country code CZ followed by the DI? code.

Romanian VAT number format

The tax identification number in Romania is the CUI (Codul Unic de Inregistrare) and is assigned to all entities upon registration in the Romanian Trade Register (Registrul Comertului). The Romanian VAT number is CUI preceded by the country code RO.

Slovakian VAT number

The Slovak VAT number, which is composed of 10 digits, is issued upon registration with the local tax office. It is the VAT number assigned by the Slovakian Revenue Agency.

Slovenian VAT number format

In Slovenia, businesses receive a tax number (dav?na številka) from the Financial Administration of the Republic of Slovenia (FURS). The VAT number is preceded by the SI country code and consists of 8 digits.

Spanish VAT number structure

In Spain, the VAT number structure consists of one letter, followed by 8 digits or 8 digits followed by one letter. It is used to identify entities carrying out economic activities. In most cases, the letter used corresponds to the type of entity (e.g., individuals, legal entities, non-profits).

Swedish VAT number code structure

In Sweden, the VAT number consists of the country code SE, followed by the national identification number for the business, which includes 12 digits in total.

Hungarian VAT number structure

The Hungarian VAT number is composed of the country code HU followed by a series of 8 digits.

How to check a European VAT Number

EU VAT numbers are checked via the VIES (VAT Information Exchange System), an electronic register that communicates directly with the tax authorities of the individual member states. EU VAT numbers can therefore be verified via this EU interchange system, which is freely accessible on the official EU website.

The VIES, however, does not include all valid VAT numbers in Europe. Some countries, such as Spain, only make VAT numbers registered for cross-border trade available for searching in the VAT VIES.

Other countries, such as Poland, only allocate a European VAT number if intra-Community purchases exceed an annual value of PLN 50,000. Using only VIES registers, therefore, can lead to false negatives.

Openapi's European VAT service overcomes this by consulting national databases via an API call. The service allows real-time verification of the existence of a European VAT number and access to basic business information. In the event that the individual national authority does not make this data available, the API will simply confirm the validity of the VAT.