VAT identification number structure |

Member State | Structure | Format* |

AT-Austria | ATU99999999 | 1 block of 9 characters |

BE-Belgium | BE0999999999 | 1 block of 10 digits |

BG-Bulgaria | BG999999999 or BG9999999999 | 1 block of 9 digits or1 block of 10 digits |

CY-Cyprus | CY99999999L | 1 block of 9 characters |

CZ-Czech Republic | CZ99999999 or CZ999999999 or CZ9999999999 | 1 block of either 8, 9 or 10 digits |

DE-Germany | DE999999999 | 1 block of 9 digits |

DK-Denmark | DK99 99 99 99 | 4 blocks of 2 digits |

EE-Estonia | EE999999999 | 1 block of 9 digits |

EL-Greece | EL999999999 | 1 block of 9 digits |

ES-Spain | ESX9999999X4 | 1 block of 9 characters |

FI-Finland | FI99999999 | 1 block of 8 digits |

FR-France | FRXX 999999999 | 1 block of 2 characters, 1 block of 9 digits |

GB-United Kingdom | GB999 9999 99 or GB999 9999 99 9995 or GBGD9996 or GBHA9997 | 1 block of 3 digits, 1 block of 4 digits and 1 block of 2 digits; or the above followed by a block of 3 digits; or 1 block of 5 characters |

HR-Croatia | HR99999999999 | 1 block of 11 digits |

HU-Hungary | HU99999999 | 1 block of 8 digits |

IE-Ireland | IE9S99999L or IE9999999WI | 1 block of 8 characters or 1 block of 9 characters |

IT-Italy | IT99999999999 | 1 block of 11 digits |

LT-Lithuania | LT999999999 or LT999999999999 | 1 block of 9 digits, or 1 block of 12 digits |

LU-Luxembourg | LU99999999 | 1 block of 8 digits |

LV-Latvia | LV99999999999 | 1 block of 11 digits |

MT-Malta | MT99999999 | 1 block of 8 digits |

NL-The Netherlands | NL999999999B998 | 1 block of 12 characters |

PL-Poland | PL9999999999 | 1 block of 10 digits |

PT-Portugal | PT999999999 | 1 block of 9 digits |

RO-Romania | RO999999999 | 1 block of minimum 2 digits and maximum 10 digits |

SE-Sweden | SE999999999999 | 1 block of 12 digits |

SI-Slovenia | SI99999999 | 1 block of 8 digits |

SK-Slovakia | SK9999999999 | 1 block of 10 digits |

## Remarks:

- *: Format excludes 2 letter alpha prefix
- 9: A digit
- X: A letter or a digit
- S: A letter; a digit; "+" or "*"
- L: A letter

## Notes:

^{1}: The 1st position following the prefix is always "U".
^{2}: The first digit following the prefix is always zero ('0').
^{3}: The (new) 10-digit format is the result of adding a leading zero to the (old) 9-digit format.
^{4}: The first and last characters may be alpha or numeric; but they may not both be numeric.
^{5}: Identifies branch traders.
^{6}: Identifies Government Departments.
^{7}: Identifies Health Authorities.
^{8}: The 10th position following the prefix is always "B".
^{9}: All letters are case sensitive. Please follow the exact syntax of the VAT number shown.

Source: http://ec.europa.eu/taxation_customs/vies/faq.html