Reference

Identifier Format Guide

Country-by-country format patterns and examples for EU VAT numbers, EORI codes, LEI identifiers, and UK VAT numbers.

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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.

CountryVIES PrefixFormat patternLengthExample
AustriaATU + 8 digits9ATU12345678
BelgiumBE0 + 9 digits10BE0123456789
BulgariaBG9–10 digits9–10BG123456789
CroatiaHR11 digits11HR12345678901
CyprusCY8 digits + 1 letter9CY12345678L
CzechiaCZ8–10 digits8–10CZ12345678
DenmarkDK8 digits8DK12345678
EstoniaEE9 digits9EE123456789
FinlandFI8 digits8FI12345678
FranceFR2 alphanumeric + 9 digits11FRXX123456789
GermanyDE9 digits9DE123456789
GreeceEL9 digits9EL123456789
HungaryHU8 digits8HU12345678
IrelandIEVaried (see tool)8–9IE1234567T
ItalyIT11 digits11IT12345678901
LatviaLV11 digits11LV12345678901
LithuaniaLT9 or 12 digits9 or 12LT123456789
LuxembourgLU8 digits8LU12345678
MaltaMT8 digits8MT12345678
NetherlandsNL9 digits + B + 2 digits12NL123456789B01
PolandPL10 digits10PL1234567890
PortugalPT9 digits9PT123456789
RomaniaRO2–10 digits2–10RO1234567890
SlovakiaSK10 digits10SK1234567890
SloveniaSI8 digits8SI12345678
SpainESLetter/digit + 7 digits + letter/digit9ESB12345678
SwedenSE12 digits12SE123456789012
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.

ElementDescriptionExample
Country prefixISO 2-letter country code of issuing customs authorityDE, FR, NL
Identifier bodyUp to 15 alphanumeric characters, defined by national customs authority1234567890
Full EORIPrefix + body, total max 17 charactersDE1234567890
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.

CharactersMeaningExample
1–4LOU prefix — identifies the issuing Local Operating Unit5493
5–18Entity-specific alphanumeric characters assigned by the LOU00KJTIIGC8Y1R1
19–20Two check digits calculated using ISO 17442 modulo 97 algorithm12
Full LEIAlways exactly 20 uppercase alphanumeric characters5493001KJTIIGC8Y1R12

UK VAT Number Formats

Post-Brexit UK VAT numbers are not part of the VIES system and must be verified via HMRC.

TypeFormatTotal lengthExample
Standard (most entities)GB + 9 digits11GB123456789
Branch traderGB + 9 digits + 3 digits14GB123456789001
Central governmentGBGD + 3 digits (001–499)7GBGD001
Health authorityGBHA + 3 digits (500–999)7GBHA500
Northern Ireland (goods, EU)XI + 9 digits11XI123456789
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