VAT numbers issued by different EU countries

You need the VAT number of your customers, suppliers or other counterparts when you prepare invoices for them. Contact the party you do business with and ask them to give you their VAT number. More information on VAT number checking

The first two characters of the VAT number are the country code, which is followed by a varying number of other characters.

Used abbreviations:
9 = number, X = number or letter, L = letter, S = letter, number or other character

VAT numbers issued by different EU countries
Country Structure Number of characters after the country code Notes
Austria AT U99999999 9 The first character following the country code is always “U".
Belgium BE 9999999999 10  
Bulgaria BG 999999999
BG 9999999999
9 or 10  
Croatia HR 99999999999 11  
Cyprus CY 99999999L 9  
Czech CZ 99999999
CZ 999999999
CZ 9999999999
8, 9 or 10  
Denmark DK 99999999 8  
Estonia EE 999999999 9  
Finland FI 99999999 8  
France FR XX999999999 11  
Germany DE 999999999 9  
Greece EL 999999999  9  
Hungary HU 99999999 8  
Ireland

IE 9S99999L or

IE 9999999LL

8

9

 
Italy IT 99999999999 11  
Latvia LV 99999999999 11  
Lithuania LT 999999999
LT 999999999999
9 or 12  
Luxembourg LU 99999999 8  
Malta MT 99999999 8  
Netherlands NL 999999999B99 12 The 10th character following the country code is always "B".
Portugal PT 999999999 9  
Poland PL 9999999999 10  
Romania RO 99
RO 999
RO 9999
RO 99999
RO 999999
RO 9999999
RO 99999999
RO 999999999
RO 9999999999
2 to 10  
Sweden SE 999999999901 12 The last two characters are always the numbers “01”.
Slovakia SK 9999999999 10  
Slovenia SI 99999999 8  
Spain ES X9999999X 9 The first and the last character can be either a letter or a number, but both cannot be numbers.

United Kingdom

 

 

 

 

 

Northern-Ireland

GB 999999999
or
GB 999999999999
or
GB GD999
or
GB HA999 
9

12



5

Identifies branch entities.


GD identifies Government Departments.


HA identifies Health Authorities

GB-prefixed identifiers are in effect up to 31 December 2020.

Northern-Irish VAT payers’ XI-prefixed identifiers in EU goods trade 1 Jan. 2021–31 Dec. 2024. The same structure as in GB identifiers.