Countries and Vat Names
Even though we generally term the Tax Identification Numbers as VAT numbers, it will be populary known in the issuing country by its local name. This document list downs the local name of the VAT numbers and its formats.
Country | Country code | VAT in national language | Stucture | Format | Regex | Remarks |
---|---|---|---|---|---|---|
Austria | AT | Umsatzsteuer – Identifikationsnummer(USt) | U12345678 | 9 characters. The first character is always ‘U’ | (U\d{8}$)/i) | |
Belgium | BE | le numéro d’identification ą la taxe sur la valeur ajoutée BTW – identificatienummer(BTW, TVA, NWSt) | 1234567890 | 10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number | (\d{10}$)/i) | |
Bulgaria | BG | Идентификационен номер по ДДС(ДДС) | 123456789, 1234567890 | 9 or 10 characters. | (\d{9,10}$)/i) | |
Croatia | HR | PDV identifikacijski broj | 12345678901 | 11 characters | (\d{11}$)/i) | |
Cyprus | CY | Αριθμός Εγγραφής Φ.Π.Α.; Arithmos Egrafis FPA | 12345678X | 9 characters. The last character must always be a letter. | ([0-5|9]\d{7}[A-Z]$)/i) | |
Czech Republic | CZ | danové identifikacnķ cķslo (DIC/DPH) | 12345678, 123456789, 1234567890 | 8, 9 or 10 characters. If more than 10 characters are provided delete the first 3 as these are a tax code. | (\d{8,10})?$/i) | |
Denmark1 | DK | momsregistreringsnummer(moms) | 12345678 | 8 characters. | (\d{8}$)/i) | Except the Faroe Islands and Greenland |
Estionia | EE | käibemaksukohustuslasena registreerimise number(km) | 123456789 | 9 characters. | (10\d{7}$)/i) | |
Finland | FI | arvonlisćverorekisterõintinumero; Mervärdesskatteregistreringsnummer (momsregistreringsnummer)(ALV, Moms) | 12345678 | 8 characters. | (\d{8}$)/i) | Excluding the Åland Islands |
France | FR | le numéro d’identification ą la taxe sur la valeur ajoutée(TVA) | 12345678901, X1234567890, 1X123456789, XX123456789 | 11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters. | ([0-9A-Z]{2}[0-9]{9}$)/i) | Including Monaco but excluding Guadeloupe, Martinique, Réunion, St Pierre and Miquelon, and French Guiana |
Germany | DE | Umsatzsteuer – Identifikationsnummer(MwSt., Ust.) | 123456789 | 9 characters. | ([1-9]\d{8}$)/i) | Except Büsingen and the Isle of Heligoland |
Greece | EL | Αριθμός Φορολογικού Μητρώου ΦΠΑ; Arithmos Forologikou Mitroou FPA | 123456789 | 9 characters. | (\d{9}$)/i) | |
Hungary | HU | közösségi adószįm(ÁFA) | 12345678 | 8 characters. | (\d{8}$)/i) | |
India | IN | GST identification number(GSTIN) | 24AAACC1206D1ZM | 15 characters. The first 2 digits of the GSTIN is the State code, next 10 digits are the PAN of the legal entity, the next two digits are for entity code, and the last digit is check sum number. | \d{2}[A-Z]{5}\d{4}[A-Z]{1}[A-Z\d]{1}[Z]{1}[A-Z\d]{1} | |
Ireland | IE | value added tax identification no.(CBL, VAT) | 1234567X, 1X23456X, 1234567XX | 8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2). | ([0-9A-Z\*\+]{7}[A-Z]{1,2}$)/i) | |
Italy | IT | il numero di registrazione IVA | 12345678901 | 11 characters. | (\d{11}$)/i) | Except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano |
Latvia | LV | pievienotas vertibas nodokla (PVN) registracijas numurs | 12345678901 | 11 characters. | (\d{11}$)/i) | |
Lithuania | LT | PVM moketojo kodas | 123456789, 123456789012 | 9 or 12 characters. | (\d{9}$|\d{12}$)/i) | |
Luxembourg | LU | le numéro d’identification ą la taxe sur la valeur ajoutée(TVA) | 12345678 | 8 characters. | (\d{8}$)/i) | |
Malta | MT | numru ta’ l-identifikazzjoni tat-taxxa fuq il-valur miśjud; value added tax identification number(VAT) | 12345678 | 8 characters. | ([1-9]\d{7}$)/i) | |
Netherlands | NL | BTW – identificatienummer | 123456789B01 | 12 characters. The tenth character is always B. | (\d{9}B\d{2}$)/i) | |
Norway | NO | VAT | (\d{9}$)/i) | |||
Poland | PL | Numer identyfikacyjny VAT(NIP) | 1234567890 | 10 characters | (\d{10}$)/i) | |
Portugal | PT | o nśmero de identificaēćo para efeitos do imposto sobre o valor acrescentado(IVA) | 123456789 | 9 characters. | (\d{9}$)/i) | Including the Azores and Madeira |
Romania | RO | cod de īnregistrare īn scopuri de TVA | 12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890 | From 2 to 10 characters. | ([1-9]\d{1,9}$)/i) | |
Slovakia | SK | identifikacné cķslo pre dan (IC DPH) | 1234567890 | 10 characters | ([1-9]\d[(2-4)|(6-9)]\d{7}$)/i) | |
Slovenia | SI | identifikacijska številka za (DDV) | 12345678 | 8 characters | ([1-9]\d{7}$)/i) | |
Spain | ES | el nśmero de identificación a efectos del Impuesto sobre el Valor Añadido(IVA)(NIF or CIF) | X12345678, 12345678X, X1234567X | 9 characters. Includes one or two alphabetical characters (first or last or first and last). | ([0-9A-Z][0-9]{7}[0-9A-Z]$)/i) | Including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands |
Sweden | SE | Mervärdesskatteregistreringsnummer (momsregistreringsnummer)(Moms) | 123456789012 | 12 characters | (\d{10}01$)/i) | |
United Kingdom | GB | value added tax (VAT) registration no. | (?:[0-9]{12}|[0-9]{9}|(?:GD|HA)[0-9]{3})$)/i)" | |||
Northern Ireland | XI | 999999999, 999999999999, GD999, HA999 | ||||
EU | non union VAT moss number | EUxxxyyyyyz |
Reference links
- EU website
- Format,#Q11
- UK Official guide
- Test VAT number
- Format and explainations
- Oreilly guide
- OECD Tax Identification Number Guide
Footnotes
-
Except the Faroe Islands and Greenland ↩