This comprehensive guide provides detailed VAT number format specifications for all 27 European Union member states. Understanding the exact format for each country helps ensure successful verification through VIES and prevents formatting errors that commonly cause validation failures.
Each section below includes the country code, format structure, total length, example numbers, and any special notes about validation rules or common issues.
Format: ATU + 8 digits
Total Length: 11 characters
Example: ATU12345678
Austrian VAT numbers always contain the letter U after the country code AT. This distinguishes the VAT identification number (Umsatzsteuer-Identifikationsnummer) from other Austrian tax numbers. The 8 digits following ATU include a check digit calculated using a specific algorithm.
Format: BE + 10 digits (starting with 0 or 1)
Total Length: 12 characters
Example: BE0123456789
Belgian VAT numbers consist of 10 digits, with the first digit being either 0 or 1. Numbers starting with 0 are most common. The last two digits form a check number calculated as 97 minus the remainder when the first 8 digits are divided by 97. Older 9-digit numbers may still appear but should be prefixed with 0 for VIES validation.
Format: BG + 9 or 10 digits
Total Length: 11 or 12 characters
Example: BG123456789 or BG1234567890
Bulgarian VAT numbers can have either 9 or 10 digits. The 9-digit format is used for legal entities (based on the Unified Identification Code), while the 10-digit format is used for natural persons (based on the personal identification number). Both formats include check digit validation.
Format: HR + 11 digits
Total Length: 13 characters
Example: HR12345678901
Croatian VAT numbers use the Personal Identification Number (OIB) system, which applies to all legal entities and individuals in Croatia. The 11-digit number includes a check digit calculated using the ISO 7064 MOD 11-10 algorithm.
Format: CY + 8 digits + 1 letter
Total Length: 11 characters
Example: CY12345678X
Cypriot VAT numbers consist of 8 digits followed by a single letter (A-Z). The final letter serves as a check character. The first two digits indicate the district of registration.
Format: CZ + 8, 9, or 10 digits
Total Length: 10, 11, or 12 characters
Example: CZ12345678
Czech VAT numbers have variable length. Legal entities use 8 digits (the IČO company number). Individual entrepreneurs use either 9 digits (birth number without slash for those born before 1954) or 10 digits (birth number for those born after 1954). All formats include check digit validation.
Format: DK + 8 digits
Total Length: 10 characters
Example: DK12345678
Danish VAT numbers correspond to the CVR (Central Business Register) number. The 8-digit number includes a check digit in the last position calculated using a weighted modulus 11 algorithm. Numbers are often displayed with spaces (12 34 56 78) but should be entered without spaces for VIES validation.
Format: EE + 9 digits
Total Length: 11 characters
Example: EE123456789
Estonian VAT numbers consist of 9 digits with a check digit in the final position. The number is derived from the business registry code but with the addition of a VAT-specific check digit.
Format: FI + 8 digits
Total Length: 10 characters
Example: FI12345678
Finnish VAT numbers are based on the Business ID (Y-tunnus). The 8 digits include a check digit in position 8, calculated using a weighted modulus 11 algorithm. The domestic format includes a hyphen (1234567-8), but the hyphen should be omitted for EU VAT purposes.
Format: FR + 2 characters + 9 digits
Total Length: 13 characters
Example: FR12345678901 or FRXX345678901
French VAT numbers have a unique structure with two "key" characters in positions 3-4, followed by the 9-digit SIREN number. The key characters can be two digits, two letters, or one of each (but not O or I). These keys are calculated algorithmically and help validate the number. Monaco uses the same format with FR prefix.
Format: DE + 9 digits
Total Length: 11 characters
Example: DE123456789
German VAT numbers (USt-IdNr.) consist of exactly 9 digits with no letters. The final digit is a check digit. Note that Germany also has a separate tax number (Steuernummer) used domestically—this is different from the VAT identification number and cannot be verified through VIES.
Format: EL + 9 digits
Total Length: 11 characters
Example: EL123456789
Important: Greece uses the prefix EL (from Ellas), not GR. This is a historical convention that predates ISO standardization. Always use EL when entering Greek VAT numbers in VIES. The 9 digits correspond to the AFM (Tax Identification Number) and include a check digit.
Format: HU + 8 digits
Total Length: 10 characters
Example: HU12345678
Hungarian VAT numbers consist of 8 digits. The first digit indicates the taxpayer type: 1-9 for companies with different registration dates, typically starting with 1 for companies registered since 1990. The final digit is a check digit.
Format: Multiple formats exist
Total Length: 10 or 11 characters
Examples: IE1234567X, IE1X34567X, IE1234567WI
Ireland has several valid VAT number formats due to historical changes. The most common current format is 7 digits followed by one letter, or 7 digits followed by two letters (for partnerships). An older format has one digit, one letter, then 5 digits and a letter. When verification fails, check if the number matches any valid Irish format.
Format: IT + 11 digits
Total Length: 13 characters
Example: IT12345678901
Italian VAT numbers (Partita IVA) consist of 11 digits. The first 7 identify the taxpayer, digits 8-10 identify the issuing office, and digit 11 is a check digit calculated using the Luhn algorithm.
Format: LV + 11 digits
Total Length: 13 characters
Example: LV12345678901
Latvian VAT numbers consist of 11 digits based on either the registration number for legal entities or the personal code for individuals. The format includes a check digit for validation.
Format: LT + 9 or 12 digits
Total Length: 11 or 14 characters
Example: LT123456789 or LT123456789012
Lithuanian VAT numbers use either 9 digits (standard format) or 12 digits (temporary VAT payers). Both formats include check digit validation. The 9-digit format is most common for established businesses.
Format: LU + 8 digits
Total Length: 10 characters
Example: LU12345678
Luxembourg VAT numbers consist of 8 digits. The last two digits form a check number calculated as 89 minus the remainder when digits 1-6 are divided by 89.
Format: MT + 8 digits
Total Length: 10 characters
Example: MT12345678
Maltese VAT numbers consist of 8 digits. The last two digits are check digits calculated using a specific algorithm. Numbers are assigned sequentially starting from 10000001.
Format: NL + 9 digits + B + 2 digits
Total Length: 14 characters
Example: NL123456789B01
Dutch VAT numbers have a distinctive format including the letter B. The first 9 digits are the RSIN (formerly sofinummer for individuals). The B is a fixed separator, and the final 2 digits indicate the VAT unit within the entity (01 for most businesses, 02+ for VAT groups or multiple registrations).
Format: PL + 10 digits
Total Length: 12 characters
Example: PL1234567890
Polish VAT numbers correspond to the NIP (Tax Identification Number) consisting of 10 digits. The final digit is a check digit calculated using a weighted modulus 11 algorithm. The domestic format includes hyphens (123-456-78-90), but these should be omitted for VIES validation.
Format: PT + 9 digits
Total Length: 11 characters
Example: PT123456789
Portuguese VAT numbers (NIF) consist of 9 digits. The first digit indicates the taxpayer type (1-3 for individuals, 5 for legal entities, 6 for public entities, 7-9 for special categories). The final digit is a check digit.
Format: RO + 2-10 digits
Total Length: 4-12 characters
Example: RO1234567890
Romanian VAT numbers have variable length from 2 to 10 digits. The number corresponds to the CUI (Unique Registration Code). The final digit is a check digit. Newer registrations typically have more digits than older ones.
Format: SK + 10 digits
Total Length: 12 characters
Example: SK1234567890
Slovak VAT numbers consist of 10 digits based on the IČ DPH (VAT identification number). For legal entities, this is derived from the IČO (company identification number). The format includes check digit validation.
Format: SI + 8 digits
Total Length: 10 characters
Example: SI12345678
Slovenian VAT numbers consist of 8 digits based on the tax number (davčna številka). The final digit is a check digit calculated using a weighted modulus 11 algorithm.
Format: ES + 1 letter + 7 digits + 1 character
Total Length: 11 characters
Examples: ESA12345678, ES12345678A, ESX1234567A
Spanish VAT numbers (NIF/CIF) have several formats. Companies typically have a letter, 7 digits, and a check character (letter or digit). Individuals have a number, 7 digits, and a letter. Foreign residents have X, Y, or Z followed by 7 digits and a letter. The structure depends on the entity type.
Format: SE + 12 digits
Total Length: 14 characters
Example: SE123456789012
Swedish VAT numbers consist of 12 digits. The first 10 digits are the organization number, and digits 11-12 are always 01 (indicating the first VAT registration for that organization). The organization number includes a check digit in position 10.
For a summary table of all formats, see our Country Formats overview page. For verification guidance, visit our VAT Verification guide.
