EU Country |
Abbreviation |
VAT Number Format |
National Prefix |
Example |
Notes |
Austria |
MWST |
One letter and eight digits |
AT |
AT U12345678 |
The first character is always 'U' |
Belgium |
BYW |
Nine digits |
BE |
BE 123456789 |
|
Denmark |
MOMS |
Eight digits |
DK |
DK 12345678 |
|
Finland |
ALV |
Eight digits |
FI |
FI 12345678 |
|
France |
TVA |
Eleven digits
or
Ten digits and one letter
or
Nine digits and two letters
|
FR |
FR 12345678901
or
FR X2345678901
or
FR 1X345678901
or
FR XX345678901
|
May include 1 or 2 letters :-
Either FIRST, SECOND or FIRST & SECOND.
All letters except O and I are valid.
|
Germany |
MWST |
Nine digits |
DE |
DE 123456789 |
Must be the 9 digit 'Umsatzsteur
Identifikationnummer' (Ust ID Nr.)
|
Greece |
ΦΠΑ |
Nine digits |
EL |
EL 012345678 |
Prefix any 8 digit number with zero |
Ireland |
VAT |
Seven digits and one letter
or
Six digits and two letters
|
IE |
IE 1234567X
or
IE 1X34567X
|
Includes 1 or 2 letters :-
Either LAST or SECOND & LAST
|
Italy |
IVA |
Eleven digits |
IT |
IT 12345678901 |
|
Luxembourg |
TVA |
Eight digits |
LU |
LU 12345678 |
|
Netherlands |
BTW |
Eleven digits and one letter |
NL |
NL 123456789B01 |
Tenth character is always 'B'
The 3 digit suffix is always B01 to B99.
|
Portugal |
IVA |
Nine digits |
PT |
PT 123456789 |
|
Spain |
IVA |
Eight digits and one letter
or
Seven digits and two letters
|
ES |
ES X12345678
or
ES 12345678X
or
ES X1234567X
|
Includes 1 or 2 letters :-
Either FIRST, LAST or FIRST & LAST.
|
Sweden |
MOMS |
Twelve digits |
SE |
SE 123456789001 |
The last 2 characters must be '01'. |
UK |
VAT |
Nine digits
or
Twelve digits
|
GB |
GB 123456789
or
GB 123456789001
|
Twelve digits if the number represents a
sub-company within a group
|