VAT identification number structure

 
Member State Structure Format*
AT-Austria ATU999999991 1 block of 9 characters
BE-Belgium BE999999999 or
BE09999999992		 1 block of 9 digits or
1 block of 10 digits 3
BG-Bulgaria BG999999999 or
BG9999999999		 1 block of 9 digits or
1 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
HU-Hungary HU99999999 1 block of 8 digits
IE-Ireland IE9S99999L 1 block of 8 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 RO9999999999 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 VAT number of a Belgian trader can appear in any of these two formats. 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".