VAT identification number

A value added tax identification number or VAT identification number is an identifier used in many countries, including the countries of the European Union, for value added tax purposes.
In the EU, a VAT identification number can be verified online at the EU's official VIES website. It confirms that the number is currently allocated and can provide the name or other identifying details of the entity to whom the identifier has been allocated. However, many national governments will not give out VAT identification numbers due to data protection laws.
The full identifier starts with an ISO 3166-1 alpha-2 country code and then has between 2 and 13 characters. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters.
Foreign companies that trade with private individuals and non-business organisations in the EU may have a VATIN starting with "EU" instead of a country code, e.g. Godaddy EU826010755 and Amazon EU826009064.
From 1 January 2020 the valid VAT number of the customer is a material requirement to be able to apply the zero VAT rate for intra-Community supplies of goods in the EU. If the customer’s VAT number is not valid, 0% VAT rate cannot be applied. Companies must make sure that the VAT numbers of their customers are checked.

VAT numbers by country

European Union VAT identification numbers

CountryLocal nameAbbreviation2 digit prefixFormat
AustriaUmsatzsteuer-IdentifikationsnummerUIDAT'AT'+U+8 digits, – e.g. ATU99999999
BelgiumBTW identificatienummer / Numéro de TVAn° TVA
BE'BE'+ 8 digits + 2 check digits – e.g. BE09999999XX. At this time no numbers starting with "1" are issued, but this can happen any time. Note that the old numbering schema only had 9 characters, separated with dots, just adding a zero in front and removing the dots makes it a valid number in the new schema.
The check digits are calculated as 97 - MOD 97
BulgariaИдентификационен номер по ДДС
Identifikacionen nomer po DDS

ДДС номер
BG9–10 digits – e.g. BG999999999
CroatiaPDV Id. Broj OIBPDV-ID; OIBHR'HR'+ 11 digit number, e.g. HR12345678901 – utilising ISO 7064, MOD 11-10
CyprusΑριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.
ΦΠΑCY9 characters – e.g. CY99999999L
Czech RepublicDaňové identifikační čísloDIČCZ'CZ'+8-10 digits
DenmarkMomsregistreringsnummerCVRDK8 digits – e.g. DK99999999, last digit is check digit
EstoniaKäibemaksukohustuslase numberKMKREE9 digits
ALV nro
FIFI + 7 digits + check digit, e.g. FI99999999. The check digit is calculated utilizing MOD 11-2. A VAT number can be generated from a Finnish Business ID by adding a two-letter country code FI as a prefix and by omitting the dash.
FranceNuméro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautairen° TVAFR'FR'+ 2 digits + 9 digits, the first and/or the second value can also be a character – e.g. FRXX999999999
The French key is calculated as follow :
Key = modulo 97,
for example :
Key = modulo 97 = modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048
source from :
GermanyUmsatzsteuer-IdentifikationsnummerUSt-IdNr.DE9 digits, e.g. DE999999999
GreeceArithmós Forologikou Mētrṓou
Αριθμός Φορολογικού Μητρώου
ΑΦΜEL and GRThe language code EL according to ISO 639-1, followed by 9 digits, which equal the Greek taxpayer registration number Α.Φ.Μ. of the company or of the sole proprietor, i.e.: "Arithmós Mētrṓou Phi-Pi-A" = "EL" + "A.F.M.". The last digit is a check digit inherent of the Α.Φ.Μ. Beware: Due to the great similarity of both numbers - the one being the same number as the other, just having the prefix of EL - in practice sometimes the VAT identification number is wrongly called Α.Φ.Μ., but technically the VAT identification number and the taxpayer registration number Α.Φ.Μ. are different register numbers and should not be confused.
HungaryKözösségi adószámANUMHU8 digits – e.g. HU12345678
IrelandValue added tax identification no.VAT or CBLIE'IE'+7 digits and one letter, optionally followed by a 'W' for married women, e.g. IE1234567T or IE1234567TW
'IE'+7 digits and two letters, e.g. IE1234567FA
'IE'+one digit, one letter/"+"/"*", 5 digits and one letter
ItalyPartita IVA
P.IVAIT11 digits
LatviaPievienotās vērtības nodokļa reģistrācijas numursPVNLV11 digits
LithuaniaPVM mokėtojo kodasPVM kodasLT9 or 12 digits
LuxembourgNuméro d'identification à la taxe sur la valeur ajoutéeNo. TVALU8 digits
MaltaVat reg. no.Vat No.MT8 digits
NetherlandsBtw-nummerBtw-nr.NL'NL'+9 digits+B+2-digit company index – e.g. NL999999999B01
Polandnumer identyfikacji podatkowejNIPPL10 digits, the last one is a check digit; for convenience the digits are separated by hyphens, but formally the number consists only of digits
PortugalNúmero de Identificação Fiscal - for individual people / Número de Identificação de Pessoa Coletiva – for companiesNIF or NIPCPT9 digits; the last digit is the check digit. The first digit depends on what the number refers to, e.g.: 1-3 are regular people, 5 are companies.
RomaniaCodul de identificare fiscalăCIFRORO + 8 digits
SlovakiaIdentifikačné číslo pre daň z pridanej hodnotyIČ DPHSK'SK'+10 digits
SloveniaIdentifikacijska številka za DDVID za DDVSI'SI'+8 digits, last one is a check digit – e.g. SI99999999
SpainNúmero de Identificación Fiscal NIF ESFor companies it's either 'ES'+letter+8 digits or 'ES'+letter+7 digits+letter. Where the first letter defines the type of company and the following first 2 digits define the province where the company was registered. The last character is a control digit.
For individual people / freelancers, its either 'ES'+8 digits+letter or 'ES'+letter+7 digits+letter. e.g. ESX9999999R
SwedenVAT-nummer or momsnummer or momsregistreringsnummerMomsnr.SE12 digits, of which the last two are most often 01 e.g. SE999999999901. (For sole proprietors who have several businesses the numbers can be 02, 03 and so on, since sole proprietors only have their personnummer as the organisationsnummer. The first 10 digits are the same as the Swedish organisationsnummer.

VAT numbers of non-EU countries

CountryLocal nameAbbreviationCountry codeFormat
AlbaniaNumri i Identifikimit për Personin e TatueshëmNIPTAL10 characters, the first position following the prefix is "J" or "K" or "L", and the last character is a letter – e.g. K99999999L or L99999999G
North MacedoniaЕдниствен Даночен БројЕДБMK15 characters, the first two positions are for the prefix "MK", followed by 13 numbers – e.g. MK4032013544513
AustraliaAustralian Business NumberABNAU11 digit number formed from a 9 digit unique identifier and two prefix check digits. The two leading digits will be derived from the subsequent 9 digits using a modulus 89 check digit calculation.
BelarusУчетный номер плательщика
Uchetniy nomer platel'shika
УНП BY9 digit number
CanadaBusiness Number
Numéro d'entreprise
BN / NECA9 characters
Value Added Tax Number
VSK / VASKIS5 or 6 characters depending on age of the company
IndiaValue Added Tax - Taxpayer Identification Number / Central Sales Tax - Taxpayer Identification Number Not applicableVAT TIN / CST TININ11 digit number followed by V, to indicate VAT TIN. First two digits identify the state where the registration is done, e.g. 27 indicates State of Maharashtra. The system was introduced with effect from 2006-04-01. Not applicable
IndonesiaNomor Pokok Wajib PajakNPWPID15 digit number
Israelמס' עוסק מורשה / ח"פIL9 digit number. If the number of digits is less than 9, then zeros should be padded to the left side. The leftmost digit is 5 for corporations. Other leftmost digits are used for individuals. The rightmost digit is a check digit.
KazakhstanBIN is the business identification number
БСН – бизнес-сәйкестендіру нөмірі
PIN is a personal identification number
ЖСН – жеке сәйкестендіру нөмірі
KZ12 digits
MonacoSame as FranceFR
New ZealandNZ GST/IRD NumberGST/IRDNZ9 digit number
NigeriaValue Added TaxVATNG12 digits in the format 01012345-0001
Organization number
OrgnrNO9 digits and the letters 'MVA' to indicate VAT registration. Last digit is a MOD11 checksum digit.
PhilippinesTax Identification NumberTINPH12 digit number, of which the first digit identifies type of taxpayer, second to eighth digits are sequential numbers between 0 and 9, ninth digit is a check number, last three digits are 000 for individuals and head office of businesses and 001-999 for branches of businesses, if any
RussiaИдентификационный номер налогоплательщика
Indentifikatzionny nomer nalogoplatel'shchika
ИННRU10 digits or 12 digits, first two digits are region of birth or company registration MOD 11-10
second two- inspection.
for legal personality use the changeable second code, usually first 4 digits are the same, usually and default XXXX01001.
KPP is also the counter
The number of KPP's is limited to number of tax inspections in regions other than 77 and 50 plus one code for the largest companies.
San MarinoCodice operatore economicoC.O.E.SM5 digits
SerbiaPoreski identifikacioni broj
Tax identification number
PIBRS9 digits of which the first 8 are the actual ID number, and the last digit is a checksum digit, calculated according to ISO 7064, MOD 11-10
SwitzerlandMehrwertsteuernummerMWST/TVA/IVACH6 digits. CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE-123.456.788 TVA The last digit is a MOD11 checksum digit build with weighting pattern: 5,4,3,2,7,6,5,4
TurkeyVergi Kimlik NumarasıKDVTR10 digits
Digits can be any number between 0 and 9.
If the company name starts with A, the first digit is 0; if starts with B, it is 1; if it starts with Y or Z it is 9, hence fort.
UkraineІдентифікаційний номер платника податків
Identificational tax number
ІНППUA12 digits
United Kingdom and Isle of ManValue added tax registration numberVAT Reg NoGBCountry code GB followed by either:
  • standard: 9 digits
  • branch traders: 12 digits
  • government departments: the letters GD then 3 digits from 000 to 499
  • health authorities: the letters HA then 3 digits from 500 to 999
For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number. The current modulus-97 series ran out during 2010, so a parallel series of numbers was introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755". The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number, so the check number is either 55 less than or 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits. The details of the 97−55 check algorithm were to be secret but are now available from HMRC on request.
The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number.
Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits. Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.
UzbekistanСолиқ тўловчиларнинг идентификация рақамиСТИРUZ9 digits
Companies: 20000000Х-29999999Х
People: 40000000Х-79999999Х

VAT numbers of Latin American countries

CountryLocal nameAbbreviationCountry codeFormat
ArgentinaCódigo Único de Identificación TributariaCUITAR11 digits
BoliviaNúmero de Identificación TributariaNITBO7 digits
BrazilCadastro Nacional de Pessoa Jurídica or Cadastro de Pessoa Física CNPJ or CPFBRCNPJ composed of a base of 8 digits, a 4-digit radical, and 2 check digits. It is usually written like '11.111.111/0001-55' so as to be more human-readable and CPF composed of a base of 9 digits and 2 check digits written like '123.456.789-00'
ChileRol Único Tributario
Unique Taxation Number
RUTCL8 digits, one dash, 1 check digit
ColombiaNúmero De Identificación TributariaNITCO9 digits and 1 check digit
Costa RicaCédula JurídicaCRPersonas físicas nacionales: 9 and 12 digits. It is the Cédula de Persona Física without hyphens.
Personas físicas extranjeras: 10 and 12 digits. It is the NITE without hyphens.
Persona jurídica: 10 and 12 digits. It is the Cédula de Persona Jurídica without hyphens.
Persona extranjera : 11 and 12 digits. It is the DIMEX without hyphens.
EcuadorNúmero de Registro Unico de ContribuyentesRUCEC13 digits
El SalvadorNúmero de Identificación TributariaNITSV4 digits-DOB-3 digits-1 digit ; one digit
HondurasRegistro Tributario NacionalRTNHN
MexicoRegistro Federal de ContribuyentesRFCMXNatural: 4 digits, 6 numbers, 3 digits
Companies: 3 digits, 6 numbers, 3 digits
NicaraguaRegistro Unico de ContribuyentesRUCNI3 digits, 1 dash, 6 digits, 1 dash, 4 digits followed by 1 letter,
PanamaRegistro Unico de ContribuyentesRUCPA
ParaguayRegistro Unico de ContribuyentesRUCPY6 to 8 digits, 1 dash, 1 check sum digit
PeruRegistro Unico de ContribuyentesRUCPE11 digits
Dominican RepublicRegistro Nacional del ContribuyenteRNCDOLegal People: 11 digits without hyphen.
Companies: 9 digits without hyphen.
UruguayRegistro Único TributarioRUTUY12 digits
VenezuelaRegistro de Informacion FiscalRIFVEFirst digit must be, one dash, next 9 numbers like J-305959918, in some cases can be written like J-30595991-8