EU Member States
Key points to note:
- Below is the list of EU member states, it can be used to check whether a supplier/customer VAT registration is needed or if a purchase, sale or movement of goods from or to outside the EU, should be classed as an import or export requiring Customs clearance.
- If you are struggling to validate a VAT number, the format can be checked below.
List of EU Member States
|
Member State |
Including |
But excluding |
VAT in Other Languages |
Country Code |
Format of VAT Number |
Number of Characters |
Notes |
|
Austria |
Jungholz, Mittelberg |
|
Mehrwertsteurer (MWSt) |
AT |
U12345678 |
9 |
First character is always U |
|
Belgium |
|
All dependent / associated territories |
Flemish – Belasting over de Toegevoegde Waarde (BTW) French – Taxe Sur La Valeur Ajoutee (TVA)
|
BE |
1234567890 |
10 |
Nine digits prior to 1 April 2005. Prefix any 9 digit number with “0” |
|
Bulgaria |
|
|
Данък Добавена Стойност or Данък Добавена Стойност |
BG |
123456789 1234567890 |
9 or 10 |
|
|
Croatia |
|
|
PDV Id. Broj (PDV-1D) |
HR |
12345678901 |
11 |
From 1st July 2013 |
|
Cyprus |
UK Sovereign Base areas of Akrotiri and Dheklia |
The UN buffer zone and the part of Cyprus north of the buffer zone, where the republic of Cyprus does not exercise effective control |
Фόρος ΠροστιΘέμενης Αξίας (ΦΠΑ) |
CY |
12345678X |
9 |
Last character must be a letter |
|
Czech Republic |
|
|
Daň z přidané hodnoty (DPH) |
CZ |
12345678, 123456789, 1234567890 |
8, 9 or 10 |
Where 11, 12 or 13 numbers are quoted, delete he first 3 as these are a tax code |
|
Denmark |
|
Faroe Islands |
Omsaetningafgift |
DK |
12345678 |
8 |
|
|
Estonia |
|
|
Käibemaks |
EE |
123456789 |
9 |
|
|
Finland |
|
The Aland Islands |
Arvonlisavero (ALV) |
FI |
12345678 |
8 |
|
|
France |
Monaco |
Martinique, French Guiana, Guadeloupe, Reunion and St Pierre and Miquelon |
Taxe sur la Valeur Ajoutée (TVA) |
FR |
12345678901 X1234567890 1X123456789 XX123456789 |
11 |
May include alpha character(s), either first, second or first & second. All alpha characters except I and O are valid. Must be the 11 alpha numeric TVA number not the 14 digit SERIT number. |
|
Germany |
|
The island of Heligoland and Busingen |
Mehrwertsteuer (Mwst) Umsatzsteuer (Umst) |
DE |
123456789 |
9 |
Must be nine character Umsatzsteuer Identifikationsnummer (ust-dr) not the ten character Umsatzsteuer nummer |
|
Greece |
|
Mount Athos |
Φόρος Προστιθέμενης Αξίας (ΦΠΑ) |
EL |
123456789 |
9 |
|
|
Hungary |
|
|
Általános Forgalmi Adó (ÁFA) |
HU |
12345678 |
8 |
|
|
Ireland |
|
|
Value Added Tax |
IE |
1234567X 1X23456X 1+23456X 1*12346X, 1234567XX |
8 or 9 |
Includes one or two alphabetical characters (last, or second and last, or last 2) |
|
Italy |
|
Campione d I’talia, the Italian Waters of Lake Lugano and Livigno |
Imposta sul valore Aggiunto (IVA) |
IT |
12345678901 |
11 |
|
|
Latvia |
|
|
Pievienotãs vértîbas nodoklis |
LV |
12345678901 |
11 |
|
|
Lithuania |
|
|
Pridetines vertes mokestis (PVM) |
LT |
123456789 123456789012 |
9 or 12 |
|
|
Luxembourg |
|
|
Taxe sur la Valeur Ajoutée (TVA) |
LU |
12345678 |
8 |
|
|
Malta |
|
|
Value Added Tax |
MT |
12345678 |
8 |
|
|
Netherlands |
|
Antilles |
Omzetbelasting (OB) Belasting over de Toegevoegde Waarde (BTW) |
NL |
123456789B01 |
12 |
The tenth digit is always B. |
|
Poland |
|
|
Podatek od towarów i uslug |
PL |
1234567890 |
10 |
|
|
Portugal |
The Azores and Madeira |
|
Imposto sobre o Valor Acrescentado (IVA) |
PT |
123456789 |
9 |
|
|
Romania |
|
|
Tăxa pe valoarea adăugată |
RO |
12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890 |
From 2 to 10 digits |
|
|
Slovakia (Slovak Republic) |
|
|
Daň z přidanej hodnoty (DPH) |
SK |
1234567890 |
10 |
|
|
Slovenia |
|
|
Davek na dodano vrednost (DDV) |
SI |
12345678 |
8 |
|
|
Spain |
The Balearic Islands |
The Canary Islands, Ceuta and Melilla |
Impuesto sobre el Valor Anadidio (IVA) |
ES |
X12345678 12345678X X1234567X |
9 |
Includes one or two alpha characters, first or last or first and last |
|
Sweden |
|
|
Mervardeskatt (MOMS) |
SE |
123456789001 |
12 |
|
|
United Kingdom |
The Isle of Man |
The Channel Islands and Gibraltar |
Value Added Tax |
GB |
123 4567 89 |
9 |
|