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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Why identifier formats matter

Every European business identifier follows a published format specification. The format defines the exact length, character types, and structure that a number must have to be structurally valid. A number that fails the format check will be rejected by official verification systems — VIES, the EORI checker, GLEIF, or HMRC — before any registration lookup is even attempted.

Format errors are the most common reason an identifier check fails at the first step. Transposed digits, a missing country prefix, spaces copied from a PDF, or a wrong prefix for a country (the most notable example being Greece, which uses EL rather than GR in VIES) all produce structural failures that could have been caught before reaching the official service.

This guide lists the official format patterns for all four identifier types covered by EU Verifier. The patterns are based on the specifications published by the European Commission (for EU VAT and EORI), ISO 17442 (for LEI), and HMRC (for UK VAT). Where national variations exist — such as Ireland's multiple VAT number patterns or the Netherlands' suffix requirement — those are noted.

Quick reference: identifier types at a glance

IdentifierPrefixTotal lengthVerified viaPurpose
EU VAT2-letter country code8–14 chars totalVIES (European Commission)VAT registration for EU cross-border trade
EORI2-letter country codeUp to 17 chars totalEC customs portalCustoms identification for import/export
LEI4-char LOU prefixAlways 20 charsGLEIF Global LEI IndexLegal entity ID for financial transactions
UK VATGB or XI9–12 charsHMRCUK VAT registration (post-Brexit)

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

How to read the format patterns

The format patterns in this guide use a plain-English notation rather than raw regular expressions. Here is how to interpret them:

  • "digits" means numeric characters 0–9 only. Letters and special characters are not valid in a digits-only field.
  • "alphanumeric" means letters A–Z (uppercase) and digits 0–9. Lowercase letters, spaces, and special characters are not valid.
  • A fixed character (such as the "U" in Austria's ATU format, or the "0" required in Belgium's format) must appear exactly as shown — it is not a wildcard.
  • Length refers to the number of characters after the country prefix, unless "total length" is specified. For tool input purposes, always enter the number body without the prefix, unless the tool instructions specify otherwise.
  • Alternative patterns (such as Ireland's multiple VAT formats) mean the number is valid if it matches any one of the listed patterns.

Common format pitfalls by identifier type

IdentifierMost common errorHow to avoid it
EU VATEntering the country prefix in the number field when it's already selected separatelyEnter only the number body (e.g. 123456789 not DE123456789)
EU VAT (Greece)Using GR prefix instead of the correct VIES prefix ELGreece always uses EL in VIES regardless of ISO country code
EORIOmitting the country prefix entirelyEORI numbers always begin with the 2-letter ISO country code
LEIEntering fewer than 20 characters, or inserting a space after character 4LEIs are exactly 20 contiguous alphanumeric characters, no separators
UK VATSearching a GB-prefix number on VIES instead of HMRCGB numbers left VIES on 1 January 2021; use the HMRC checker for all GB-prefix numbers

Format check vs. registration check

A format check and a registration check are two distinct steps. This guide (and the format tools on this site) covers the first step only: confirming the number's structure is plausible. A number can pass every format check and still be unregistered, deregistered, or assigned to a different entity. Only the official source — VIES, the EORI checker, GLEIF, or HMRC — can confirm current registration status. Always complete both steps for compliance-sensitive workflows.

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