VAT numbers in EU member states

Validity
In force until further notice

EU trading news – Croatia becoming an EU member state on 1 July 2013

If you are trading goods and services with Croatia you will have to follow the invoicing and tax filing requirements of EU trading from the beginning of July. The purchaser must have a valid VAT-number.

How to create a VAT number for Croatia

Used abbreviations: 9 = numeric character, S = alphanumeric or any character and L = alphameric.

Country Structure How many characters after the country code? Remarks
Croatia HR 99999999999 11  From 1 July 2013 onwards

Always remember to check the validity of the VAT-number of your new trading partner before making EU trading invoices. Also check the validity of the VAT numbers of your old trading partners regularly.

Verify the validity of a single VAT number online at http://ec.europa.eu/taxation_customs/vies/?locale=en (European Commission)

Send enquiries that concern many VAT numbers and names as an excel file via e-mail to eu.vies@vero.fi

VAT numbers have the following structure in member states:                                  

The first two characters are the country code (prefix), followed by characters of varying lengths and descriptions.                                                                                                                                                                                                                                                                    
9 = numeric character  X = numeric or alphameric  L = alphameric S = alphanumeric or any character

       
Member State Prefix+Structure How many characters? Remarks
Austria AT U99999999 9 The 1st position following the prefix is always 'U'.
Belgium BE 9999999999 10 From 1 April 2005 onwards.
Bulgaria BG 999999999 9 From 1 January 2007 onwards.
  BG 9999999999 10  
Croatia HR 99999999999 11 From 1 July 2013 onwards.
Cyprus CY 99999999L 9  
Czech CZ 99999999 8  
  CZ 999999999 9  
  CZ 9999999999 10  
Denmark DK 99999999 8  
Estonia EE 999999999 9  
Finland FI 99999999 8  
France FR XX999999999 11  
Germany DE 999999999 9  
Great Britain GB 999999999 9  
  GB 999999999999 12 Identifies branch traders. 
  GB GD999 5 GD identifies Government Departments.
  GB HA999 5 HA identifies Health Authorities.
Greece EL 999999999 9  
Hungary HU 99999999 8  
Ireland IE 9S99999L 8  
  IE 9999999LL 9 From 1 January 2013 onwards.
Italy IT 99999999999 11  
Latvia LV 99999999999 11  
Lithuania LT 999999999 9  
  LT 999999999999 12  
Luxembourg LU 99999999 8  
Malta MT 99999999 8  
Netherlands NL 999999999B99 12 The 10th position following the prefix is always "B". 
Portugal PT 999999999 9  
Poland PL 9999999999 10  
Romania RO 99 2 From 1 January 2007 onwards.
  RO 999 3  
  RO 9999 4  
  RO 99999 5  
  RO 999999 6  
  RO 9999999 7  
  RO 99999999 8  
  RO 999999999  9  
  RO 9999999999 10  
Sweden SE 999999999901 12 The digits 01 are the two last characters.
Slovakia SK 9999999999 10  
Slovenia SI 99999999 8  
Spain ES X9999999X 9 The first and last characters may be alpha or numeric; but they may not both be numeric.