VAT country Codes
European Union VAT identification numbers
| Country | Local name | 2 digit prefix | Format |
|---|---|---|---|
| Austria | Umsatzsteuer-Identifikationsnummer | AT | 'AT'+U+8 digits, – e.g. ATU99999999 |
| Belgium | BTW identificatienummer / Numéro de TVA | BE | 'BE'+ 8 digits + 2 check digits – e.g. BE09999999XX. At this time no numbers starting with "1" are issued, but this can happen any time. Note that the old numbering schema only had 9 characters, separated with dots (e.g. 999.999.999), just adding a zero in front and removing the dots makes it a valid number in the new schema.
The check digits are calculated as 97 - MOD 97 |
| Bulgaria | Идентификационен номер по ДДС Identifikacionen nomer po DDS |
BG | 9–10 digits – e.g. BG999999999 |
| Croatia | PDV Id. Broj OIB | HR | 'HR'+ 11 digit number, e.g. HR12345678901 |
| Cyprus | Αριθμός Εγγραφής Φ.Π.Α. Arithmós Engraphḗs phi. pi. a. |
CY | 9 characters – e.g. CY99999999L |
| Czech Republic | Daňové identifikační číslo | CZ | 'CZ'+8-10 digits |
| Denmark | Momsregistreringsnummer | DK | 8 digits – e.g. DK99999999, last digit is check digit |
| Estonia | Käibemaksukohustuslase number | EE | 9 digits |
| Finland | Arvonlisäveronumero Mervärdesskattenummer |
FI | FI + 7 digits + check digit, e.g. FI99999999. The check digit is calculated utilizing MOD 11-2.A VAT number can be generated from a Finnish Business ID (Y-tunnus) by adding a two-letter country code FI as a prefix and by omitting the dash. |
| France | Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire | FR | 'FR'+ 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. FRXX999999999
The French key is calculated as follow : Key = [ 12 + 3 * ( SIREN modulo 97 ) ] modulo 97, for example : Key = [ 12 + 3 * ( 404,833,048 modulo 97 ) ] modulo 97 = [12 + 3*56] modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048 source from : www.insee.fr |
| Germany | Umsatzsteuer-Identifikationsnummer | DE | 9 digits, e.g. DE999999999 |
| Greece | Arithmós Forologikou Mētrṓou Αριθμός Φορολογικού Μητρώου |
EL and GR | The language code EL followed by 9 digits, which equal the Greek taxpayer registration number Α.Φ.Μ. (A.F.M.) of the company , i.e.: "Arithmós Mētrṓou Phi-Pi-A" = "EL" + "A.F.M.". The last digit is a check digit inherent of the Α.Φ.Μ. Beware: Due to the great similarity of both numbers - the one being the same number as the other, just having the prefix of EL - in practice sometimes the VAT identification number is wrongly called Α.Φ.Μ. (A.F.M.), but technically the VAT identification number and the taxpayer registration number Α.Φ.Μ. are different register numbers and should not be confused. |
| Hungary | Közösségi adószám | HU | 8 digits (the first 8 digits of the national tax number) – e.g. HU12345678 |
| Ireland | Value added tax identification no. | IE | 'IE'+7 digits and one letter, optionally followed by a 'W' for married women, e.g. IE1234567T or IE1234567TW 'IE'+7 digits and two letters, e.g. IE1234567FA (since January 2013, |
| Italy | Partita IVA
(IVA = Imposta sul Valore Aggiunto) |
IT | 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number. |
| Latvia | Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs | LV | 11 digits |
| Lithuania | PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas | LT | 9 or 12 digits |
| Luxembourg | Numéro d'identification à la taxe sur la valeur ajoutée | LU | 8 digits |
| Malta | Vat reg. no. | MT | 8 digits |
| Netherlands | Btw-nummer | NL | 'NL'+9 digits+B+2-digit company index – e.g. NL999999999B01 |
| Poland | numer identyfikacji podatkowej | PL | 10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxx-xxx-xx-xx or xxx-xx-xx-xxx for legal people), but formally the number consists only of digits |
| Portugal | Número de Identificação Fiscal (NIF) - for individual people / Número de Identificação de Pessoa Coletiva (NIPC) – for companies | PT | 9 digits; the last digit is the check digit. The first digit depends on what the number refers to, e.g.: 1-3 are regular people, 5 are companies. |
| Romania | Codul de identificare fiscală | RO | RO + 8 digits |
| Slovakia | Identifikačné číslo pre daň z pridanej hodnoty | SK | 'SK'+10 digits (number must be divisible by 11) |
| Slovenia | Identifikacijska številka za DDV | SI | 'SI'+8 digits, last one is a check digit – e.g. SI99999999 |
| Spain | Número de Identificación Fiscal (formerly named Código de Identificación Fiscal) | ES | For companies it's either 'ES'+letter+8 digits or 'ES'+letter+7 digits+letter. Where the first letter defines the type of company and the following first 2 digits define the province where the company was registered. The last character is a control digit.
For individual people / freelancers, its either 'ES'+8 digits+letter (for Spaniards) or 'ES'+letter+7 digits+letter (for foreigners). e.g. ESX9999999R |
| Sweden | VAT-nummer or momsnummer or momsregistreringsnummer | SE | 12 digits, of which the last two are most often 01 e.g. SE999999999901 |