Frequently Asked Questions

Frequently Asked Questions

What is an intra-Community VAT number?

It is a unique number assigned to each company established in the European Union (EU) by the tax authorities of the country of installation and which makes it possible to identify it in the transactions which it carries out with its customers or with its European suppliers. It must appear on all its invoices.
This identifier is intended to guarantee the security of exchanges between taxable persons within the EU by enabling partners to verify the existence and reality of their activity through the databases of national tax administrations brought together in the VIES service proposed by the European Commission.

How to obtain an intra-Community VAT number?

In principle, the intra-Community VAT number is automatically issued by the tax authorities when the company is set up, unless :

If you do not have an intra-Community VAT number and you think you should have one, contact your contact person at your tax office. There is no point in trying to determine your VAT number by yourself because unless it has been issued by your tax administration, it will not be considered by your partners as a valid intra-Community VAT number and a test with the VIES service will fail.

What is the format of the intra-Community VAT numbers?

An intra-Community VAT number always begins with two letters representing the country of issue. The rest depends on the country. In France, for example, it consists of the 9-digit SIREN number preceded by a 2-digit verification code.

All the formats are summarised in the table below:

AustriaATU + 8 digits
BelgiumBE + 0 or 1 + 9 digits
BulgariaBG + 9 or 10 digits
CyprusCY + 8 digits + L
Czech RepublicCZ + 8 to 10 digits
GermanyDE + 9 digits
DenmarkDK + 8 digits
EstoniaEE + 9 digits
GreeceEL + 9 figures
SpainES + 9 digits or capital letters (the first and last cannot be numbers at the same time)
FinlandFI + 8 digits
FranceFR + 11 digits
CroatiaHR + 11 digits
HungaryHU + 8 digits
IrelandIE + 1 digit + S + 5 digits + L or IE + 7 digits + WI
ItaliaIT + 11 digits
LithuaniaLT + 9 or 12 digits
LuxembourgLU + 8 digits
LatviaLV + 11 digits
MaltaMT + 8 digits
NetherlandsNL + 12 digits or capital letters
PolandPL + 10 digits
PortugalPT + 9 digits
RomaniaRO + 2 to 10 digits
SwedenSE + 12 digits
SloveniaSI + 8 digits
SlovakiaSK + 10 digits
Northern IrelandXI or XIGD or XIHA + 3 digits

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