Please note, we do not provide a checking facility to verify VAT numbers. To verify UK and EU VAT registration numbers we would suggest using the below link to the Europa website VIES or contacting the HMRC VAT Helpline, also noted below.
It is also important when dealing with sales to businesses in other EU Member States because if you get the VAT number wrong you should not zero-rate the sale.
A majority of such cases may be innocent errors, such as printing mistakes. However, the fraudulent use of another trader’s number is prevalent in certain sectors of business, so checking is potentially a valuable precaution. HMRC have recently issued a revised Notice 725, The Single Market, which includes a useful checklist, see table below.
Checking UK and EU VAT numbers
To check that a UK VAT number is valid you should first check that it is 9 digits long. (This does not include the GB which is sometimes stated at the beginning). The first 7 digits are random numbers and the last 2 digits are based on a formula using the first 7 numbers.
UK and EU VAT registration numbers can be verified using the Europa website VIES http://ec.europa.eu/taxation_customs/vies/ or by contacting the VAT Helpline on 0845 010 9000.
New HMRC VAT registration numbers checklist
HMRC have issued a revised Notice 725, The Single Market, which includes a useful checklist (see below) to enable businesses to help spot incorrect VAT registration numbers at a glance. The full document can be read here.
Contact us
We are a west of London based firm of chartered accountants and tax advisors who can provide a full range of VAT compliance and advice services for your business. Contact our VAT specialist today if you need VAT advice for your business, or find out more about our range of VAT services.
Please note, we do not provide a checking facility to verify VAT numbers. To verify UK and EU VAT registration numbers we would suggest using the above link to the Europa website VIES or contacting the HMRC VAT Helpline, also noted above.
| Member State |
Country Code |
Format of VAT number |
Number of characters |
|---|---|---|---|
| Austria (1) | AT | U12345678 | 9 |
| Belgium (2) | BE | 0123456789 | 10 |
| Bulgaria | BG | 012345678 or 0123456789 | 9 or 10 |
| Cyprus (see paragraph 2.4 for extent of VAT territory)(3) | CY | 12345678X | 9 |
| Czech Republic(4) | CZ | 12345678 or 123456789 or 1234567890 | 8, 9 or 10 |
| Denmark | DK | 12345678 | 8 |
| Estonia | EE | 123456789 | 9 |
| Finland | FI | 12345678 | 8 |
| France (5) | FR | 12345678901 or X1234567890 or 1X123456789 or XX123456789 | 11 |
| Germany (6) | DE | 123456789 | 9 |
| Greece | EL | 012345678 | 9 |
| Hungary | HU | 12345678 | 8 |
| Ireland (7) | IE | 1234567X or 1X23456X | 8 |
| Italy | IT | 12345678901 | 11 |
| Latvia | LV | 12345678901 | 11 |
| Lithuania | LT | 123456789 or 123456789012 | 9 or 12 |
| Luxembourg | LU | 12345678 | 8 |
| Malta | MT | 12345678 | 8 |
| Netherlands (8) | NL | 123456789B01 | 12 |
| Poland | PL | 1234567890 | 10 |
| Portugal | PT | 123456789 | 9 |
| Romania | RO | 01234567890 | 2 to 10 digits |
| Slovakia (Slovak Rep) | SK | 1234567890 | 10 |
| Slovenia | SI | 12345678 | 8 |
| Spain (9) | ES | X12345678 or 12345678X or X1234567X | 9 |
| Sweden | SE | 123456789001 | 12 |
Notes to the above table
- First character is always U.
- Nine digits prior to 1 April 2005. Prefix any nine digit numbers with ‘0’.
- Last character must be a letter.
- Where 11, 12 or 13 numbers are quoted – delete the first three as these are a tax code.
- May include alpha character(s), either first, second or first and second. All alpha characters except I and O are valid. Must be the 11 alpha numeric TVA number, not the 14 digit SERIT number.
- Must be the nine character Umsatzsteuer Identifikationsnummer (ust – Id Nr) not the ten character Umsatzsteuer nummer.
- Includes one or two alpha characters – either last, or second and last.
- The tenth digit is always B. Three digit suffix will always be in the range B01 to B99
- Includes one or two alpha characters – first or last, or first and last.
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