In the E.U. it is important to specify on the invoices your VAT number and the buyer's VAT number in case of a B2B sale or your supplier's VAT number in case of a purchase. Please always check the the VAT numbers in the VIES search engine.

If the VIES does not return a valid response it might be because of the following reasons:

  • the VAT number does not exist
  • the VAT number has not been activated for intra-EU transactions
  • the registration is not yet finalized (some EU countries require a separate registration for intra-EU transactions).


NOTE: Changes in the VIES system are not reflected and propagated immediately. In urgent cases, contact the local tax authorities.


Below you can find the VAT number format across E.U.:

Country
VAT number format; 2 letter ISO Country Code + a number and characters sequence, e.g. AT12345678
AustriaAT (+) U12345678
9 characters. The first character is always ‘U’.
BelgiumBE (+) 1234567890 
10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number.
BulgariaBG (+)  123456789, 1234567890
9 or 10 characters.
CroatiaHR (+) 12345678901 
11 characters.
CyprusCY (+) 12345678X
9 characters. The last character must always be a letter.
Czech RepublicCZ (+) 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.
DenmarkDK (+) 12345678 
8 characters.
EstoniaEE (+) 123456789 
9 characters.
FinlandFI (+) 12345678
8 characters.
FranceFR (+) 12345678901, X1234567890, 1X123456789, XX123456789
11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters.
GermanyDE (+) 123456789
9 characters.
GreeceEL (+) 123456789
9 characters.
HungaryHU (+) 12345678
8 characters.
IrelandIE (+) 1234567X, 1X23456X, 1234567XX
8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2).
Italy IT (+) 12345678901
11 characters.
LatviaLV (+) 12345678901
11 characters. 
LithuaniaLT (+) 123456789, 123456789012 
9 or 12 characters.
LuxembourgLU (+) 12345678
8 characters.
MaltaMT (+) 12345678
8 characters. 
NetherlandsNL (+) 123456789B01
12 characters. The tenth character is always B.
PolandPL (+) 1234567890 
10 characters.
PortugalPT (+) 123456789
9 characters.
RomaniaRO (+) 12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890 
From 2 to 10 characters.
Slovak RepublicSK (+) 1234567890 
10 characters.
SloveniaSI (+) 12345678
8 characters.
SpainES (+) X12345678, 12345678X, X1234567X
9 characters. Includes one or two alphabetical characters (first or last or first and last).
SwedenSE (+) 123456789012
12 characters.