EU VAT number reference

EU VAT number formats by country

Scan common VAT number prefixes, expected country formats, and examples before opening the browser checker or official VIES.

Open format checker

Format is only a first pass

A number can match the expected pattern but still be inactive, missing from VIES, or not activated for intra-EU transactions.

Country prefixes matter

EU VAT numbers usually begin with the relevant country code, followed by country-specific digits or letters.

Keep validation records

For B2B reverse charge decisions, keep the VIES date, response, and any consultation number with the invoice record.

Format table

These examples are conservative format patterns used by EU VAT Kit. Use official VIES for validation.

Open official VIES
Country Prefix Expected pattern Example Validation Note
Austria AT AT + U + 8 digits ATU12345678 VIES format candidate Use official VIES to validate activity.
Belgium BE BE + 10 digits BE0123456789 VIES format candidate Use official VIES to validate activity.
Bulgaria BG BG + 9 or 10 digits BG123456789 VIES format candidate Use official VIES to validate activity.
Croatia HR HR + 11 digits HR12345678901 VIES format candidate Use official VIES to validate activity.
Cyprus CY CY + 8 digits + 1 letter CY12345678X VIES format candidate Use official VIES to validate activity.
Czechia CZ CZ + 8 to 10 digits CZ12345678 VIES format candidate Use official VIES to validate activity.
Denmark DK DK + 8 digits DK12345678 VIES format candidate Use official VIES to validate activity.
Estonia EE EE + 9 digits EE123456789 VIES format candidate Use official VIES to validate activity.
Finland FI FI + 8 digits FI12345678 VIES format candidate Use official VIES to validate activity.
France FR FR + 2 alphanumeric characters + 9 digits FRXX123456789 VIES format candidate Use official VIES to validate activity.
Germany DE DE + 9 digits DE123456789 VIES format candidate Use official VIES to validate activity.
Greece EL, alias GR EL + 9 digits EL123456789 VIES format candidate Use official VIES to validate activity.
Hungary HU HU + 8 digits HU12345678 VIES format candidate Use official VIES to validate activity.
Ireland IE IE + 7 digits + 1 or 2 letters IE1234567T VIES format candidate Use official VIES to validate activity.
Italy IT IT + 11 digits IT12345678901 VIES format candidate Use official VIES to validate activity.
Latvia LV LV + 11 digits LV12345678901 VIES format candidate Use official VIES to validate activity.
Lithuania LT LT + 9 or 12 digits LT123456789 VIES format candidate Use official VIES to validate activity.
Luxembourg LU LU + 8 digits LU12345678 VIES format candidate Use official VIES to validate activity.
Malta MT MT + 8 digits MT12345678 VIES format candidate Use official VIES to validate activity.
Netherlands NL NL + 9 digits + B + 2 digits NL123456789B01 VIES format candidate Use official VIES to validate activity.
Poland PL PL + 10 digits PL1234567890 VIES format candidate Use official VIES to validate activity.
Portugal PT PT + 9 digits PT123456789 VIES format candidate Use official VIES to validate activity.
Romania RO RO + 2 to 10 digits RO1234567890 VIES format candidate Use official VIES to validate activity.
Slovakia SK SK + 10 digits SK1234567890 VIES format candidate Use official VIES to validate activity.
Slovenia SI SI + 8 digits SI12345678 VIES format candidate Use official VIES to validate activity.
Spain ES ES + 9 alphanumeric characters ESX1234567X VIES format candidate Use official VIES to validate activity.
Sweden SE SE + 12 digits SE123456789012 VIES format candidate Use official VIES to validate activity.
Northern Ireland XI XI + UK-style VAT number XI123456789 VIES format candidate Northern Ireland reference for relevant VIES cases.
United Kingdom GB GB + 9 digits, 12 digits, GD + 3 digits, or HA + 3 digits GB123456789 Reference only UK reference; not generally checked through EU VIES.

How to use the table

Workflow

  1. Normalize the number by removing spaces, punctuation, and lowercase letters.
  2. Check that the country prefix and remaining characters match the country format.
  3. Open official VIES for EU B2B validation before using reverse charge treatment.
  4. Keep the validation date, response, and invoice context in your records.

FAQ

Is a matching VAT number format enough for reverse charge?

No. A matching format only means the number looks structurally plausible. For EU B2B reverse charge, use official VIES and keep the validation result.

Why does Greece use EL instead of GR for VAT numbers?

The EU VAT prefix for Greece is EL. Some users type GR, so EU VAT Kit accepts GR as an input alias and normalizes the check to the Greek EL format.

Are UK VAT numbers checked in EU VIES?

UK VAT numbers are included only as a reference here. EU VIES is for EU VAT validation, with specific Northern Ireland cases shown separately as XI.

Official sources