This comprehensive reference guide provides the exact format specifications for VAT identification numbers and EORI numbers across all 27 European Union member states. Use this information to verify that numbers are correctly formatted before attempting official validation through VIES or EORI databases.
Each EU country has established its own format for business identifiers, though all follow the common structure of a country code prefix followed by alphanumeric characters. Understanding these formats helps prevent validation failures caused by formatting errors rather than invalid numbers.
The following table shows the VAT identification number format for each EU country. All VAT numbers begin with the two-letter ISO country code. The "Format" column shows the pattern after the country prefix, where 9 represents a digit and X represents a letter.
| Country | Code | Format | Length | Example |
|---|---|---|---|---|
| Austria | AT | U + 8 digits | 11 | ATU12345678 |
| Belgium | BE | 0 or 1 + 9 digits | 12 | BE0123456789 |
| Bulgaria | BG | 9 or 10 digits | 11-12 | BG123456789 |
| Croatia | HR | 11 digits | 13 | HR12345678901 |
| Cyprus | CY | 8 digits + 1 letter | 11 | CY12345678X |
| Czech Republic | CZ | 8, 9, or 10 digits | 10-12 | CZ12345678 |
| Denmark | DK | 8 digits | 10 | DK12345678 |
| Estonia | EE | 9 digits | 11 | EE123456789 |
| Finland | FI | 8 digits | 10 | FI12345678 |
| France | FR | 2 chars + 9 digits | 13 | FR12345678901 |
| Germany | DE | 9 digits | 11 | DE123456789 |
| Greece | EL | 9 digits | 11 | EL123456789 |
| Hungary | HU | 8 digits | 10 | HU12345678 |
| Ireland | IE | 7 digits + 1-2 letters or 1 digit + 1 letter + 5 digits + 1 letter | 10-11 | IE1234567X |
| Italy | IT | 11 digits | 13 | IT12345678901 |
| Latvia | LV | 11 digits | 13 | LV12345678901 |
| Lithuania | LT | 9 or 12 digits | 11 or 14 | LT123456789 |
| Luxembourg | LU | 8 digits | 10 | LU12345678 |
| Malta | MT | 8 digits | 10 | MT12345678 |
| Netherlands | NL | 9 digits + B + 2 digits | 14 | NL123456789B01 |
| Poland | PL | 10 digits | 12 | PL1234567890 |
| Portugal | PT | 9 digits | 11 | PT123456789 |
| Romania | RO | 2-10 digits | 4-12 | RO1234567890 |
| Slovakia | SK | 10 digits | 12 | SK1234567890 |
| Slovenia | SI | 8 digits | 10 | SI12345678 |
| Spain | ES | 1 letter + 7 digits + 1 letter | 11 | ESA12345678 |
| Sweden | SE | 12 digits | 14 | SE123456789012 |
While Greece's ISO country code is GR, Greek VAT numbers use the prefix EL (from Ellas, the Greek name for Greece). This historical quirk predates the ISO standardization and remains in use. Always enter Greek VAT numbers with EL, not GR.
Following Brexit, Northern Irish businesses trading goods with the EU use VAT numbers beginning with XI instead of GB. These numbers can be verified through VIES as Northern Ireland remains within the EU VAT system for goods under the Protocol. For detailed guidance, see our XI Numbers and Brexit page.
French VAT numbers include two key characters (positions 3-4) that can be either letters or numbers. These are calculated using a specific algorithm and help validate the number's authenticity. Common formats include two letters, two digits, or one of each.
Ireland has several valid VAT number formats due to historical changes. The most common current format is 7 digits followed by one or two letters. Some older numbers follow different patterns. If validation fails, check whether the number matches any valid Irish format.
Dutch VAT numbers contain a B character followed by a two-digit suffix. This suffix indicates the specific VAT unit within an entity (useful for groups). The most common suffix is B01, but B02, B03, etc. are valid for entities with multiple VAT registrations.
EORI numbers follow a simpler pattern than VAT numbers. All EORI numbers consist of the two-letter EU country code followed by up to 15 alphanumeric characters. The specific format of the post-prefix portion varies by country, with many countries basing it on existing national identifiers.
| Country | Code | Format Basis | Example |
|---|---|---|---|
| Austria | AT | Based on VAT number | ATEOS1000012345 |
| Belgium | BE | Enterprise number | BE0123456789 |
| Bulgaria | BG | UIC or EGN | BG123456789 |
| Croatia | HR | OIB (personal ID) | HR12345678901 |
| Cyprus | CY | Tax ID | CY12345678X |
| Czech Republic | CZ | ICO or birth number | CZ12345678 |
| Denmark | DK | CVR number | DK12345678 |
| Estonia | EE | Registry code | EE123456789 |
| Finland | FI | Y-tunnus | FI12345678 |
| France | FR | SIRET number | FR12345678901234 |
| Germany | DE | Customs ID number | DE123456789012345 |
| Greece | GR | AFM (tax number) | GR123456789 |
| Hungary | HU | Tax number | HU12345678 |
| Ireland | IE | Revenue number | IE1234567X |
| Italy | IT | Fiscal code | IT12345678901 |
| Latvia | LV | Registration number | LV12345678901 |
| Lithuania | LT | Code or personal ID | LT123456789 |
| Luxembourg | LU | National ID | LU12345678 |
| Malta | MT | VAT number | MT12345678 |
| Netherlands | NL | RSIN + sequence | NL12345678900000 |
| Poland | PL | NIP or REGON | PL1234567890 |
| Portugal | PT | NIF | PT123456789 |
| Romania | RO | CUI | RO12345678 |
| Slovakia | SK | ICO | SK1234567890 |
| Slovenia | SI | Tax number | SI12345678 |
| Spain | ES | NIF/CIF | ESA12345678 |
| Sweden | SE | Org. number | SE123456789012 |
Note that EORI numbers use GR for Greece (the standard ISO code), unlike VAT numbers which use EL. Some countries issue EORI numbers that are identical to VAT numbers (just the country code and same digits), while others use completely different numbering systems. Always verify EORI numbers through the dedicated EORI validation tool, not VIES.
Unlike VAT and EORI numbers, LEIs do not vary by country. Every LEI worldwide follows the same 20-character alphanumeric format defined by ISO 17442. The structure is:
Example: 529900T8BM49AURSDO55
When entering numbers for validation, remove any spaces, dashes, or periods unless they are explicitly part of the format (some countries include them). Most validation systems accept numbers with or without formatting, but clean entry reduces the chance of errors.
If validation fails despite correct formatting, consider whether the number might be newly issued (not yet in the database), recently cancelled, or from a country you haven't correctly identified. Cross-reference against the formats above to ensure you have the right country code.
For more detailed guidance on specific identifier types, see our dedicated pages for VAT formats and EORI formats.
