VAT Guide

EU CountryVAT number formatExampleNotes
AustriaOne letter and eight digitsAT U12345678The first character is always ‘U’
BelgiumNine digitsBE 123456789
CyprusEight digits and one letterCY 12345678XLast character is always a letter
Czech RepublicEight, nine or ten digitsCZ 12345678, CZ 123456789 or CZ 1234567890Where 11, 12 or 13 digit numbers are quoted, delete the first three digits
DenmarkEight digitsDK 12345678
EstoniaNine digitsEE 123456789
FinlandEight digitsFI 12345678
FranceEleven, ten digits and one letter or nine digits and two lettersFR 12345678901, FR X2345678901, FR 1X345678901 or FR XX345678901May include 1 or 2 letters. Either FIRST, SECOND or FIRST and SECOND. All letters except O and I are valid.
GermanyNine digitsDE 123456789Must be the 9 digit ‘Umsatzsteur identifikationnummer’ (Ust ID Nr.)
GreeceNine digitsEL 012345678Prefix any 8 digit number with zero
HungaryEight digitsHU 12345678
IrelandSeven digits and one letter or six digits and two lettersIE 1234567X or IE 1X34567XIncludes 1 or 2 letters. Either LAST or SECOND and LAST
ItalyEleven digitsIT 12345678901
LatviaEleven digitsLV 12345678901
LithuaniaNine digits or twelve digitsLT 123456789 or LT 123456789012
LuxembourgEight digitsLU 12345678
MaltaEight digitsMT 12345678
NetherlandsEleven digits and one letterNL 123456789B01Tenth character is always ‘B’. The 3 digit suffix is always B01 to B99.
PolandTen digitsPL 1234567890
PortugalNine digitsPT 123456789
SlovakiaTen digitsSK 1234567890
SloveniaEight digitsSI 12345678
SpainEight digits and one letter or Seven digits and two lettersES X12345678, 12345678X or X1234567XIncludes 1 or 2 letters. Either FIRST, LAST or FIRST and LAST.
SwedenTwelve digitsSE 123456789001The last 2 characters must be ’01’.
UKNine digits or twelve digitsGB 123456789 or GB 123456789001Twelve digits if the number represents a
sub-company within a group