About VAT Numbers
A VAT (Value Added Tax) identification number is a unique identifier assigned to businesses registered for VAT in
European Union member states. VAT numbers are used to track tax obligations and ensure proper taxation of cross-border
transactions within the EU. Each member state has its own format for VAT numbers, typically consisting of a two-letter
country code followed by a combination of digits and sometimes letters.
VAT Number Structure
All EU VAT numbers follow this general structure:
- Country Code: Two-letter ISO 3166-1 code (e.g., DE for Germany, FR for France)
- National Identifier: Format varies by country, typically 8-12 characters
VAT Number Formats by Country
| Country |
Code |
Format |
Example |
| Austria |
AT |
ATU + 8 digits |
ATU12345678 |
| Belgium |
BE |
BE + 0 or 1 + 9 digits |
BE0123456789 |
| Germany |
DE |
DE + 9 digits |
DE123456789 |
| France |
FR |
FR + 2 characters + 9 digits |
FR12345678901 |
| United Kingdom |
GB |
GB + 9 or 12 digits (or GD/HA + 3 digits) |
GB123456789 |
| Italy |
IT |
IT + 11 digits |
IT12345678901 |
| Spain |
ES |
ES + letter/digit + 7 digits + letter/digit |
ESX1234567X |
| Netherlands |
NL |
NL + 9 digits + B + 2 digits |
NL123456789B01 |
| Poland |
PL |
PL + 10 digits |
PL1234567890 |
| Sweden |
SE |
SE + 12 digits |
SE123456789001 |
When to Use VAT Validation
- B2B Transactions: Verify customer VAT numbers for reverse charge mechanism
- E-commerce: Determine correct VAT rate for cross-border sales
- Invoicing: Ensure accurate VAT information on invoices
- Compliance: Meet EU VAT regulations for business transactions
- Registration: Validate VAT numbers during customer onboarding
- Tax Reporting: Verify VAT numbers before submitting EC Sales Lists
VAT Validation Process
Validating VAT numbers involves multiple levels:
- Format Validation: Check if the number matches the country's format pattern (this tool)
- Check Digit Validation: Some countries use check digits calculated by algorithms
- VIES Verification: The official EU VAT Information Exchange System can verify registration
Example Validation
Let's validate a German VAT number: DE123456789
Step 1: Extract country code: DE (Germany)
Step 2: Check format pattern: DE + 9 digits
Step 3: Count digits: 123456789 (9 digits) ✓
Step 4: Format check: Matches DE pattern ✓
Result: Valid format (but not verified against VIES)
VAT Reverse Charge Mechanism
When validating VAT numbers for B2B transactions within the EU:
- If both parties have valid VAT numbers, reverse charge applies
- The customer (not supplier) accounts for VAT
- Supplier invoices without VAT but notes "reverse charge"
- Reduces administrative burden for cross-border B2B sales
- Both parties must report the transaction to tax authorities
VIES System
The VAT Information Exchange System (VIES) is the official EU database for VAT number verification:
- Allows online verification of VAT registration status
- Accessible via web interface or API
- Provides real-time validation of active VAT numbers
- Returns company name and address for valid numbers
- Required for proof of due diligence in B2B transactions
Note: This tool only validates format. For official verification, use the
VIES online service.
Common VAT Number Errors
- Missing country code: VAT numbers must include the 2-letter country prefix
- Wrong length: Each country has specific length requirements
- Invalid characters: Some countries only allow digits, others allow letters
- Inactive registration: Number format may be valid but business deregistered
- Incorrect prefix: Using wrong country code for the business location
Brexit and UK VAT Numbers
Following Brexit, UK VAT numbers (GB prefix) are no longer validated through VIES for businesses in Great Britain.
Northern Ireland businesses with XI prefix remain in the EU VAT system. UK businesses trading with EU must:
- Register for VAT in EU countries where they sell
- Use the One Stop Shop (OSS) scheme for simplified reporting
- Apply Import One Stop Shop (IOSS) for goods sold to EU consumers
Test VAT Numbers
Here are example valid VAT number formats (format validation only, not real registrations):
| Country |
Example VAT Number |
| Germany |
DE123456789 |
| France |
FR12345678901 |
| United Kingdom |
GB123456789 |
| Netherlands |
NL123456789B01 |
| Italy |
IT12345678901 |
Limitations
Important: This validator checks format compliance only. It does NOT:
- Verify if the VAT number is registered with tax authorities
- Check if the business is currently active
- Validate check digits (where applicable)
- Confirm company name or address
- Replace official VIES verification
For official verification, always use the EU's VIES system or your country's tax authority database.
Best Practices
- Always verify VAT numbers through VIES for B2B transactions
- Store proof of VIES verification for audit purposes
- Revalidate VAT numbers periodically (e.g., annually)
- Implement both format and VIES validation in your systems
- Keep records of validation attempts and results
- Handle temporary VIES unavailability gracefully
- Consider using automated VAT validation APIs
Legal Considerations
- Businesses must validate customer VAT numbers for reverse charge
- Invalid VAT numbers may require charging domestic VAT
- Keep validation records for at least 10 years
- Failure to validate may result in tax penalties
- Regular validation helps prevent fraud
Additional Resources