UK · HMRC

UK VAT Number Verification

Post-Brexit UK VAT format check with direct path to HMRC verification. UK VAT numbers use the GB prefix and are no longer accessible through the EU VIES system.

Advertisement
Post-Brexit note: Since 1 January 2021, UK VAT numbers are no longer available through the EU VIES system. UK VAT must be verified separately via HMRC's own API or VAT registration checker.

UK VAT format check & verification

Standard UK VAT: GB + 9 digits. Branch traders: GB + 9 digits + 3 digits. Government entities: GBGD/HA + 3 digits.
Official service: api.service.hmrc.gov.uk/organisations/vat/check-vat-number

Enter a UK VAT number above to check the format.

UK VAT number formats

TypeFormatExampleNotes
StandardGB + 9 digitsGB123456789Most common — applies to sole traders, partnerships, companies
Branch traderGB + 9 digits + 3 digitsGB123456789001For businesses with multiple VAT registrations (branches)
Government (central)GBGD + 3 digitsGBGD001Central government departments
Government (health)GBHA + 3 digitsGBHA500Health authorities
Advertisement

Brexit and UK VAT: key changes

When the UK left the EU on 31 December 2020, UK VAT numbers were removed from the European Commission's VIES database. Businesses trading with UK entities can no longer use VIES to verify UK VAT numbers.

  • UK VAT verification must now be done via HMRC's dedicated VAT verification API or online checker.
  • Northern Ireland has a special status: NI businesses trading in goods with the EU retain an XI VAT number prefix for VIES purposes under the Windsor Framework.
  • For EU–UK cross-border trade, both EU and UK VAT registrations may be needed depending on the goods, supply chain, and fiscal representative requirements.
  • Import VAT applies to most goods entering the UK from the EU, and vice versa, following the end of the transition period.

Northern Ireland: XI prefix

Under the Windsor Framework (formerly the Northern Ireland Protocol), businesses established in Northern Ireland that trade in goods with EU member states use an XI prefix for VAT purposes on those transactions.

This means Northern Ireland businesses may have both a GB-prefixed UK VAT number (for UK domestic purposes) and an XI-prefixed number that is valid on VIES for goods trading with the EU. Services transactions from Northern Ireland use the standard GB number.

Advertisement