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EU VAT Number Formats
All 27 EU member states. The VIES prefix shown is the prefix used in the VIES system — note Greece uses EL not GR.
Format patterns are based on official VIES documentation. Use the VAT tool to apply these checks interactively.
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EORI Number Format
EORI numbers share a common structure across all EU member states.
| Element | Description | Example |
|---|---|---|
| Country prefix | ISO 2-letter country code of issuing customs authority | DE, FR, NL |
| Identifier body | Up to 15 alphanumeric characters, defined by national customs authority | 1234567890 |
| Full EORI | Prefix + body, total max 17 characters | DE1234567890 |
In Germany, the EORI body is typically based on the national tax number. In the Netherlands, it often matches the company's chamber of commerce number. Format conventions vary by country but all follow the 2-letter prefix + alphanumeric body structure.
LEI Code Format
Legal Entity Identifiers are standardised by ISO 17442 and always 20 characters.
| Characters | Meaning | Example |
|---|---|---|
| 1–4 | LOU prefix — identifies the issuing Local Operating Unit | 5493 |
| 5–18 | Entity-specific alphanumeric characters assigned by the LOU | 00KJTIIGC8Y1R1 |
| 19–20 | Two check digits calculated using ISO 17442 modulo 97 algorithm | 12 |
| Full LEI | Always exactly 20 uppercase alphanumeric characters | 5493001KJTIIGC8Y1R12 |
UK VAT Number Formats
Post-Brexit UK VAT numbers are not part of the VIES system and must be verified via HMRC.
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