Every European Union member state issues tax identification numbers following specific format rules established by national legislation and administrative practice. Understanding these formats is essential for validating numbers correctly, building compliant systems, and conducting proper due diligence on business partners. This comprehensive reference covers the VAT number and general tax ID formats for all twenty-seven EU member states.
Tax identification numbers in the EU serve multiple purposes depending on context. For cross-border B2B transactions within the single market, the VAT identification number takes precedence and follows standardized format rules coordinated at the EU level. For domestic tax matters, countries may use additional or alternative identification numbers with different structures. This guide focuses primarily on VAT numbers while noting significant domestic variations where relevant.
Austrian VAT numbers follow the format ATU plus eight digits, making the total length eleven characters including the country prefix. The first character after AT is always the letter U, distinguishing VAT registration numbers from other Austrian tax identifiers. The eight-digit portion following ATU does not incorporate a publicly documented check digit algorithm, though internal validation rules exist within Austrian tax administration systems.
Format: ATU + 8 digits
Example: ATU12345678
Total length: 11 characters
Belgian VAT numbers consist of the prefix BE followed by ten digits, totaling twelve characters. The number structure follows specific rules where the first digit indicates the type of registration. Numbers beginning with 0 represent standard business registrations, while other starting digits may indicate special categories. The final two digits function as a check number calculated using modulo 97 of the preceding eight digits.
Format: BE + 10 digits (0 or 1 + 9 digits)
Example: BE0123456789
Total length: 12 characters
Check digit: Modulo 97 algorithm
Bulgarian VAT numbers use the prefix BG followed by either nine or ten digits depending on the taxpayer type. Individual sole proprietors receive nine-digit numbers while legal entities and foreign branches receive ten-digit identifiers. The Bulgarian system incorporates its national personal identification number system for individuals, meaning natural persons' VAT numbers often relate to their civil registration numbers.
Format: BG + 9 or 10 digits
Example: BG123456789 or BG1234567890
Total length: 11 or 12 characters
Croatian VAT numbers comprise the prefix HR followed by eleven digits corresponding to the national Personal Identification Number system known as OIB. This unified identification system applies to all natural and legal persons in Croatia, meaning VAT numbers directly correspond to the taxpayer's OIB. The eleventh digit serves as a check digit calculated using ISO 7064 modulo 11-10 algorithm.
Format: HR + 11 digits (OIB)
Example: HR12345678901
Total length: 13 characters
Check digit: ISO 7064 MOD 11-10
Cypriot VAT numbers follow the format CY plus eight digits plus one letter. The final character is always a letter from A to Z and functions as a check character calculated from the preceding eight digits using a weighted modulo algorithm. This alphanumeric format distinguishes Cyprus from member states using purely numeric VAT numbers.
Format: CY + 8 digits + 1 letter
Example: CY12345678X
Total length: 11 characters
Check character: Letter A-Z
Czech VAT numbers use the prefix CZ followed by eight, nine, or ten digits depending on the taxpayer category. Legal entities receive eight-digit numbers, individual entrepreneurs operating under their birth number receive nine or ten digits corresponding to their national identification number. The varying length requires validation systems to accept all three possibilities for Czech VAT numbers.
Format: CZ + 8, 9, or 10 digits
Example: CZ12345678, CZ123456789, CZ1234567890
Total length: 10, 11, or 12 characters
Danish VAT numbers consist of the prefix DK followed by eight digits. The number corresponds to the CVR business registration number used throughout Danish public administration. The eighth digit serves as a check digit calculated using a weighted modulo 11 algorithm applied to the first seven digits. Valid check digit results range from 0 to 9, with certain combinations producing invalid checksums.
Format: DK + 8 digits
Example: DK12345678
Total length: 10 characters
Check digit: Modulo 11 weighted
Estonian VAT numbers use the format EE followed by nine digits. The structure corresponds to the national registry code system used for both individuals and legal entities in Estonia. For businesses, the VAT number typically matches their commercial register number prefixed with the country code. The ninth digit functions as a check digit using a specific weighted algorithm.
Format: EE + 9 digits
Example: EE123456789
Total length: 11 characters
Finnish VAT numbers follow the format FI plus eight digits, corresponding to the Business ID system known as Y-tunnus. The eighth digit serves as a check digit calculated using weights 7, 9, 10, 5, 8, 4, 2 applied to the first seven digits with modulo 11. This standardized format applies uniformly to all registered businesses in Finland regardless of their legal form.
Format: FI + 8 digits
Example: FI12345678
Total length: 10 characters
Check digit: Weighted modulo 11
French VAT numbers comprise the prefix FR followed by two characters plus nine digits, totaling thirteen characters. The two characters following FR can be letters, digits, or a combination, except that the combinations I and O are excluded to prevent confusion with numbers 1 and 0. These two characters function as a check code calculated from the nine-digit SIREN number that forms the remainder of the VAT ID.
Format: FR + 2 characters + 9 digits
Example: FR12345678901, FRXX123456789
Total length: 13 characters
Check characters: Letters and/or digits (not I or O)
German VAT numbers follow the simple format DE plus nine digits. Unlike some other member states, Germany does not incorporate the domestic tax number into the VAT ID. Instead, businesses receive a separate Umsatzsteuer-Identifikationsnummer specifically for EU trade purposes. The nine digits do not include a publicly documented check digit algorithm, though the Federal Central Tax Office maintains internal validation procedures.
Format: DE + 9 digits
Example: DE123456789
Total length: 11 characters
Greek VAT numbers use the prefix EL rather than GR, following historical convention in EU VAT systems. The format comprises EL followed by nine digits. The ninth digit serves as a check digit calculated using a weighted modulo algorithm applied to the preceding eight digits. Note that Greece is the only EU member state where the VAT prefix differs from the ISO country code.
Format: EL + 9 digits
Example: EL123456789
Total length: 11 characters
Check digit: Weighted modulo
Hungarian VAT numbers consist of HU followed by eight digits. The format corresponds to the Hungarian tax number system where the first eight digits of a company's domestic tax number become its VAT identification number when prefixed with the country code. The eighth digit functions as a check digit using a modulo 11 weighted algorithm.
Format: HU + 8 digits
Example: HU12345678
Total length: 10 characters
Check digit: Modulo 11
Irish VAT numbers follow either the old format of IE plus one digit plus one letter plus five digits plus one letter, or the new format of IE plus seven digits plus one or two letters. The transition between formats means both must be accepted by validation systems. The check character calculation differs between old and new formats, requiring format-specific validation logic.
Format: IE + 7 digits + 1-2 letters, or IE + 1 digit + 1 letter + 5 digits + 1 letter
Example: IE1234567X, IE1234567WI, IE1X12345X
Total length: 10 or 11 characters
Italian VAT numbers use the format IT plus eleven digits corresponding to the Partita IVA system. The first seven digits identify the taxpayer, the next three indicate the provincial tax office that issued the number, and the final digit serves as a check digit calculated using the Luhn algorithm. This structure allows identification of both the taxpayer and their registration location.
Format: IT + 11 digits
Example: IT12345678901
Total length: 13 characters
Check digit: Luhn algorithm
Latvian VAT numbers follow the format LV plus eleven digits. For legal entities, these eleven digits correspond to their registration number in the Enterprise Register. For natural persons registered for VAT, the number corresponds to their personal identification code. The eleventh digit serves as a check digit using a weighted modulo calculation.
Format: LV + 11 digits
Example: LV12345678901
Total length: 13 characters
Lithuanian VAT numbers use the prefix LT followed by either nine or twelve digits. The nine-digit format applies to legal entities while the twelve-digit format applies to temporarily registered taxpayers and certain special categories. Both formats incorporate check digits calculated using weighted modulo algorithms specific to each format length.
Format: LT + 9 or 12 digits
Example: LT123456789, LT123456789012
Total length: 11 or 14 characters
Luxembourg VAT numbers consist of LU followed by eight digits. The number corresponds to the business registration in the Luxembourg Trade and Companies Register. The final two digits function as a check number calculated using modulo 89 of the first six digits. This creates a relatively simple but effective validation mechanism.
Format: LU + 8 digits
Example: LU12345678
Total length: 10 characters
Check digits: Modulo 89
Maltese VAT numbers follow the format MT plus eight digits. The structure incorporates a check digit mechanism using a weighted algorithm applied to all eight digits. Malta's relatively small size means the total number of registered VAT taxpayers remains manageable within this eight-digit structure, allowing straightforward sequential assignment.
Format: MT + 8 digits
Example: MT12345678
Total length: 10 characters
Dutch VAT numbers use the format NL plus nine digits plus B plus two digits. The letter B appears in all Dutch VAT numbers at the tenth position, distinguishing them visually from other formats. The final two digits indicate the specific VAT registration for entities with multiple registrations. This structure accommodates businesses maintaining separate VAT registrations for different activities.
Format: NL + 9 digits + B + 2 digits
Example: NL123456789B01
Total length: 14 characters
Polish VAT numbers follow the format PL plus ten digits corresponding to the NIP tax identification number. The tenth digit serves as a check digit calculated using weights 6, 5, 7, 2, 3, 4, 5, 6, 7 applied to the first nine digits with modulo 11. The NIP system applies broadly across Polish tax administration, making it the standard identifier for VAT purposes.
Format: PL + 10 digits
Example: PL1234567890
Total length: 12 characters
Check digit: Weighted modulo 11
Portuguese VAT numbers use the prefix PT followed by nine digits corresponding to the NIPC or NIF identification systems. The ninth digit functions as a check digit calculated using weights 9, 8, 7, 6, 5, 4, 3, 2 applied to the first eight digits with modulo 11. The first digit indicates the type of taxpayer, with different ranges allocated to individuals, companies, and public entities.
Format: PT + 9 digits
Example: PT123456789
Total length: 11 characters
Check digit: Weighted modulo 11
Romanian VAT numbers consist of RO followed by two to ten digits, creating significant length variability. The actual length depends on when the taxpayer registered and their category. Older registrations may have shorter numbers while newer ones tend toward longer formats. The final digit serves as a check digit using a weighted modulo algorithm adapted to the variable length.
Format: RO + 2 to 10 digits
Example: RO12, RO1234567890
Total length: 4 to 12 characters
Slovak VAT numbers follow the format SK plus ten digits. The number corresponds to the IČ DPH identifier issued upon VAT registration. The structure incorporates specific rules where the third to eighth digits must form a number divisible by 11, serving as an integrated validation mechanism beyond simple check digit calculation.
Format: SK + 10 digits
Example: SK1234567890
Total length: 12 characters
Validation: Divisibility rules
Slovenian VAT numbers use the prefix SI followed by eight digits. The format corresponds to the Slovenian tax number system where the eighth digit serves as a check digit calculated using weights 8, 7, 6, 5, 4, 3, 2 applied to the first seven digits with modulo 11. This straightforward format applies uniformly to all VAT-registered entities in Slovenia.
Format: SI + 8 digits
Example: SI12345678
Total length: 10 characters
Check digit: Weighted modulo 11
Spanish VAT numbers follow the format ES plus one character plus seven digits plus one character, though variations exist. For companies, the first and last characters are letters. For individuals, the format may begin with a digit and end with a letter corresponding to their national ID check character. The complexity reflects Spain's integration of multiple domestic identification systems into the VAT framework.
Format: ES + letter + 7 digits + letter, or ES + digit + 7 digits + letter
Example: ESX1234567X, ES12345678X
Total length: 11 characters
Swedish VAT numbers comprise SE plus twelve digits. The first ten digits correspond to the Swedish organization number or personal number, followed by two additional digits that are always 01 for standard VAT registrations. The tenth digit of the underlying number serves as a check digit calculated using the Luhn algorithm.
Format: SE + 12 digits (organization number + 01)
Example: SE123456789001
Total length: 14 characters
Check digit: Luhn algorithm on positions 1-10
When implementing tax ID validation in your systems, account for all format variations documented above. Strip spaces, hyphens, and periods from input before validation as these are commonly added for readability but not part of official formats. Apply format-specific check digit algorithms where documented to catch input errors before querying external databases. Remember that format validity does not guarantee registration status, which requires VIES or national database verification.
