Questions & Answers

» How can I search using the system?
» How do I register my company/entity?
» The system is telling me that a number is not valid.
» The search cannot find the company/entity I am looking for.
» Do I need the valid VAT number of my customer before I make a delivery within the EU?
» What is the structure of Value Added Tax identification numbers?



How can I search using the system?

There are two ways of searching in the data-base:
A) You enter a company/entity name with the objective of finding its Value Added Tax identification number.
B) You enter a Value Added Tax identification number in order to validate it or to find the correct form of the company’s/entity’s name and address.

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How do I register my company/entity?

Registering helps potential EU trading partners with their invoicing. It is very easy to register your information using the on-line form.

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The system is telling me that a number is not valid.

A number can be invalid for several reasons. First make sure that you have entered the number correctly (the right number of characters, the right length). If the number is still invalid, an enquiry at the relevant tax office will help.

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The search cannot find the company/entity I am looking for

There can be several reasons for this. Either the company/entity still has not applied for a Value Added Tax identification number for intra-community transactions of goods and services from the relevant tax office, or the company/entity is not yet listed in the Directory. I both cases inform the company/entity in question that it is not listed in the European Value Added Tax Identification Number Directory.

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Do I need the valid VAT number of my customer before I make a delivery within the EU?

Before you make a delivery within the EU for which you will not invoice any VAT, you should make sure that the person to whom you will supply the goods or services is liable for tax in another member state and that the goods or services in question were or will be moved from your member state to another member state. The VAT number must also appear on the invoice.

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What is the structure of Value Added Tax identification numbers?

The table below summarises the structure of VAT numbers



ISO 3166 Country Code Description Name in the country Abbreviation
AT Austria ATU99999999 A block with 9 characters, of which the first one after the prefix is always a 'U'. Umsatzsteuer-Identifikationsnummer, ATU-Nummer oder UID-Nummer UID
BE Belgium BE0999999999 bzw. BE9999999999 A block with 10 figures. The figure “0“ is added to old VAT ID numbers with 9 figures.   No.TVA / BTW-Nr.
BG Bulgaria BG999999999 oder BG9999999999 (DE) A block with either 9 or 10 figures   DDS
CY Cyprus CY99999999L A block with 9 characters. The last character must be a letter.    
CZ Czech Republic CZ99999999 oder CZ999999999 oder CZ9999999999 (DE) A block with either 8, 9 or 10 figures daňové identifikační číslo DIČ
DE Germany DE999999999 A block with 9 figures, the first of which must be > 0 Umsatzsteuer-Identifikationsnummer USt-IdNr.
DK Denmark DK99 99 99 99 4 blocks each with 2 figures   SE-Nr.
EE Estonia EE999999999 A block with 9 figures.   KMKR nr
GR Greece EL999999999 A block with 9 figures Αριθμός Φορολογικού Μητρώου [Arithmós Phorologikoú Mētrṓou] ΑΦΜ
ES Spain ESX9999999X A block with 9 characters. The first and last characters can be either numeric or alpha-numeric but both may not be numeric. Formed from "ES" followed by the CIF (Certificado de Identificación Fiscal). Número IVA  
FI Finland FI99999999 A block with 8 figures Y-tunnus ALV-NRO
FR France FRXX 999999999 A block with 2 characters which can be either numeric or alpha-numeric, followed by a block with 9 figures TVA intracommunautaire ID. TVA
GB United Kingdom GB999 9999 99 oder GB999 9999 99 999 oder GBGD999 oder GBHA999 (DE) A block with 3 figures, a block with 4 figures and a block with 2 figures; or the above followed by a block with 3 figures or a block with 5 characters VAT Registration Number VAT Reg No
HU Hungary HU99999999 A block with 8 figures Közösségi adószám  
IE Ireland IE9S99999L A block with 8 characters, the second of which can be a letter and the last of which must be a letter Value added tax identification no. VAT-No
IT Italy IT99999999999 A block with 11 figures Numero Partita I.V.A. (MwSt.Nr.) P. IVA, Part. IVA
LT Lithuania LT999999999 oder LT999999999999 (DE) A block with 9 figures or a block with 12 figures PVM mokėtojo kodas PVM MK
LU Luxemburg LU99999999 A block with 8 figures le numéro d’identification à la taxe sur la valeur ajoutée IBLC Nr.
LV Latvia LV99999999999 A block with 11 figures    
MT Malta MT99999999 A block with 8 figures    
NL The Netherlands NL999999999B99 A block with 12 characters. The 10th character after the prefix is always "B". BTW-identificatienummer BTW-nummer
PL Poland PL9999999999 A block with 10 figures Podatkowej (Steuer-Identifikationsnummer) NIP
PT Portugal PT999999999 A block with a minimum of 2 and a maximum of Numero de identificaçao fiscal NIPC
RO Romania RO999999999 A block with a minimum of 2 and a maximum of 10 figures Cod Unic Identificare CUI
SE Sweden SE999999999999 A block with 12 figures Momsregistreringsnummer MomsNr.
SI Slovenia SI99999999 A block with 8 figures Davčna številka ID st. za DDV
SK Slovakia SK9999999999 A block with 10 figures identifikačné číslo pre daň z pridanej hodnoty IČ DPH


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