UK VAT format check & verification
GB + 9 digits. Branch traders: GB + 9 digits + 3 digits. Government entities: GBGD/HA + 3 digits.UK VAT number formats
| Type | Format | Example | Notes |
|---|---|---|---|
| Standard | GB + 9 digits | GB123456789 | Most common — applies to sole traders, partnerships, companies |
| Branch trader | GB + 9 digits + 3 digits | GB123456789001 | For businesses with multiple VAT registrations (branches) |
| Government (central) | GBGD + 3 digits | GBGD001 | Central government departments |
| Government (health) | GBHA + 3 digits | GBHA500 | Health authorities |
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
XIVAT 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.