VAT identification number

A value added tax identification number or VAT identification number (VATIN[1]) is an identifier used in many countries, including the countries of the European Union, for value added tax purposes.

In the EU, a VAT identification number can be verified online at the EU's official VIES[2] website. It confirms that the number is currently allocated and can provide the name or other identifying details of the entity to whom the identifier has been allocated. However, many national governments will not give out VAT identification numbers due to data protection laws.

The full identifier starts with an ISO 3166-1 alpha-2 (2 letters) country code (except for Greece, which uses the ISO 639-1 language code EL for the Greek language, instead of its ISO 3166-1 alpha-2 country code GR) and then has between 2 and 13 characters. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters.

Foreign companies that trade with private individuals and non-business organisations in the EU may have a VATIN starting with "EU" instead of a country code, e.g. Godaddy EU826010755 and Amazon (AWS) EU826009064.[3]

From 1 January 2020 the valid VAT number of the customer is a material requirement to be able to apply the zero VAT rate for intra-Community supplies of goods in the EU. If the customer’s VAT number is not valid, 0% VAT rate cannot be applied. Companies must make sure that the VAT numbers of their customers are checked.[4]

VAT numbers by country

European Union VAT identification numbers
Country Local name Abbreviation 2 digit prefix Format[5][6]
Austria Umsatzsteuer-Identifikationsnummer UID AT 'AT'+U+8 digits, – e.g. ATU99999999
Belgium BTW identificatienummer / Numéro de TVA n° TVA

BTW-nr Mwst-nr

 BE 'BE'+ 8 digits + 2 check digits – e.g. BE09999999XX. At this time no numbers starting with "1" are issued, but this can happen any time. Note that the old numbering schema only had 9 characters, separated with dots (e.g. 999.999.9XX), just adding a zero in front and removing the dots makes it a valid number in the new schema.

The check digits are calculated as 97 - MOD 97

Bulgaria Идентификационен номер по ДДС[7]
Identifikacionen nomer po DDS
ДДС номер		 BG 9–10 digits – e.g. BG999999999
Croatia PDV Id. Broj OIB PDV-ID; OIB HR 'HR'+ 11 digit number, e.g. HR12345678901 – utilising ISO 7064, MOD 11-10
Cyprus Αριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.		 ΦΠΑ CY 9 characters – e.g. CY99999999L
Czech Republic Daňové identifikační číslo DIČ CZ 'CZ'+8-10 digits
Denmark Momsregistreringsnummer CVR DK 8 digits – e.g. DK99999999,[8] last digit is check digit[9]
Estonia Käibemaksukohustuslase number KMKR EE 9 digits
Finland Arvonlisäveronumero
Mervärdesskattenummer		 ALV nro
Momsnummer		 FI FI + 7 digits + check digit, e.g. FI99999999. The check digit is calculated utilizing MOD 11-2.[10] A VAT number can be generated from a Finnish Business ID (Y-tunnus) by adding a two-letter country code FI as a prefix and by omitting the dash.[11]
France Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire n° TVA FR 'FR'+ 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. FRXX999999999

The French key is calculated as follow : Key = [ 12 + 3 * ( SIREN modulo 97 ) ] modulo 97, for example : Key = [ 12 + 3 * ( 404,833,048 modulo 97 ) ] modulo 97 = [12 + 3*56] modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048 source from : www.insee.fr

Germany Umsatzsteuer-Identifikationsnummer USt-IdNr. DE 9 digits, e.g. DE999999999
Greece Arithmós Forologikou Mētrṓou
Αριθμός Φορολογικού Μητρώου		 ΑΦΜ EL and GR The language code EL according to ISO 639-1, followed by 9 digits, which equal the Greek taxpayer registration number Α.Φ.Μ. (A.F.M.) of the company or of the sole proprietor, i.e.: "Arithmós Mētrṓou Phi-Pi-A" = "EL" + "A.F.M.". The last digit is a check digit inherent of the Α.Φ.Μ. Beware: Due to the great similarity of both numbers - the one being the same number as the other, just having the prefix of EL - in practice sometimes the VAT identification number is wrongly called Α.Φ.Μ. (A.F.M.), but technically the VAT identification number and the taxpayer registration number Α.Φ.Μ. are different register numbers and should not be confused.
Hungary Közösségi adószám ANUM HU 8 digits (the first 8 digits of the national tax number) – e.g. HU12345678
Ireland Value added tax identification no. VAT or CBL IE 'IE'+7 digits and one letter, optionally followed by a 'W' for married women, e.g. IE1234567T or IE1234567TW

'IE'+7 digits and two letters, e.g. IE1234567FA (since January 2013, see )
'IE'+one digit, one letter/"+"/"*", 5 digits and one letter (old style, currently being phased out, see )

Italy Partita IVA

(IVA = Imposta sul Valore Aggiunto)

 P.IVA IT 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number - The check digit is calculated using Luhn's Algorithm.)
Latvia Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs PVN LV 11 digits
Lithuania PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas PVM kodas LT 9 or 12 digits
Luxembourg Numéro d'identification à la taxe sur la valeur ajoutée No. TVA LU 8 digits
Malta Vat reg. no. Vat No. MT 8 digits
Netherlands Btw-nummer Btw-nr. NL 'NL'+9 digits+B+2-digit company index – e.g. NL999999999B01
Poland numer identyfikacji podatkowej NIP PL 10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxx-xxx-xx-xx or xxx-xx-xx-xxx for legal people), but formally the number consists only of digits
Portugal Número de Identificação Fiscal (NIF) - for individual people / Número de Identificação de Pessoa Coletiva (NIPC) – for companies NIF or NIPC PT 9 digits; the last digit is the check digit. The first digit depends on what the number refers to, e.g.: 1-3 are regular people, 5 are companies.
Romania Codul de identificare fiscală CIF RO RO + 8 digits[12]
Slovakia Identifikačné číslo pre daň z pridanej hodnoty IČ DPH SK 'SK'+10 digits (number must be divisible by 11)
Slovenia Identifikacijska številka za DDV ID za DDV SI 'SI'+8 digits, last one is a check digit – e.g. SI99999999[13]
Spain Número de Identificación Fiscal (formerly named Código de Identificación Fiscal) NIF (CIF) ES For companies it's either 'ES'+letter+8 digits or 'ES'+letter+7 digits+letter. Where the first letter defines the type of company and the following first 2 digits define the province where the company was registered. The last character is a control digit.

For individual people / freelancers, its either 'ES'+8 digits+letter (for Spaniards) or 'ES'+letter+7 digits+letter (for foreigners). e.g. ESX9999999R

Sweden VAT-nummer or momsnummer or momsregistreringsnummer Momsnr. SE 12 digits, of which the last two are most often 01 e.g. SE999999999901. (For sole proprietors who have several businesses the numbers can be 02, 03 and so on, since sole proprietors only have their personnummer as the organisationsnummer. The first 10 digits are the same as the Swedish organisationsnummer.[14]

VAT numbers of non-EU countries
Country Local name Abbreviation Country code Format
Albania Numri i Identifikimit për Personin e Tatueshëm NUIS AL 10 characters, the first position following the prefix is "J" or "K" or "L", and the last character is a letter – e.g. K99999999L or L99999999G
North Macedonia Едниствен Даночен Број ЕДБ MK 15 characters, the first two positions are for the prefix "MK", followed by 13 numbers – e.g. MK4032013544513
Australia Australian Business Number ABN AU 11 digit number formed from a 9 digit unique identifier and two prefix check digits. The two leading digits (the check digits) will be derived from the subsequent 9 digits using a modulus 89 check digit calculation.
Belarus Учетный номер плательщика
Uchetniy nomer platel'shika		 УНП (UNP) BY 9 digit number (ex. УНП 190190190)
Canada Business Number
Numéro d'entreprise		 BN / NE CA 9 characters
Iceland Virðisaukaskattsnúmer
Value Added Tax Number		 VSK / VASK IS 5 or 6 characters depending on age of the company
India Value Added Tax - Taxpayer Identification Number / Central Sales Tax - Taxpayer Identification Number (In most states)Not applicable VAT TIN / CST TIN IN 11 digit number followed by V, to indicate VAT TIN (or by C to indicate CST TIN). First two digits identify the state where the registration is done, e.g. 27 indicates State of Maharashtra. The system was introduced with effect from 2006-04-01. Not applicable
Indonesia Nomor Pokok Wajib Pajak NPWP ID 15 digit number (ex. 02.271.824.1-413.000)
Israel מס' עוסק מורשה / ח"פ IL 9 digit number. If the number of digits is less than 9, then zeros should be padded to the left side. The leftmost digit is 5 for corporations. Other leftmost digits are used for individuals. The rightmost digit is a check digit (using Luhn algorithm).
Kazakhstan BIN is the business identification number

БСН – бизнес-сәйкестендіру нөмірі

PIN is a personal identification number

ЖСН – жеке сәйкестендіру нөмірі

 БСН (BIN)

ЖСН (PIN)

 KZ 12 digits[15][16]
Monaco Same as France FR
New Zealand NZ GST/IRD Number GST/IRD NZ 9 digit number[17]
Nigeria Value Added Tax VAT NG 12 digits in the format 01012345-0001
Norway Organisasjonsnummer
Organization number		 Orgnr NO 9 digits and the letters 'MVA' to indicate VAT registration. Last (ninth) digit is a MOD11 checksum digit.[18]
Philippines Tax Identification Number TIN PH 12 digit number (ex. xxx xxx xxx xxx), of which the first digit identifies type of taxpayer (0 for corporations, 1-9 for individuals and other businesses), second to eighth digits are sequential numbers between 0 and 9, ninth digit is a check number, last three digits are 000 for individuals and head office of businesses and 001-999 for branches of businesses, if any[19]
Russia Идентификационный номер налогоплательщика
Indentifikatzionny nomer nalogoplatel'shchika
(Taxpayer Identification Number)		 ИНН RU 10 digits (companies) or 12 digits (people), first two digits are region of birth or company registration (for foreign companies, two digits after leading 99) MOD 11-10
second two- inspection (before the year 2004, it changed, now stays).
for legal personality use the changeable second code (KPP), usually first 4 digits are the same (99-region rule does not apply), usually and default XXXX01001.
KPP is also the counter (last 3 digts)
The number of KPP's is limited to number of tax inspections in regions other than 77 and 50 (one and only for each) plus one code for the largest companies.
San Marino Codice operatore economico C.O.E. SM 5 digits
Saudi Arabia Tax Identification Number TIN SA 15 digits. The first digit is for the number of country in the GCC. The next 8 digits are randomly generated for the registering entity. The 10th digit is a check digit. The next 3 digits are designated for the branches of the same entity. The last 2 digits are for the type of tax that is being collected (03 represents VAT).
Serbia Poreski identifikacioni broj
Tax identification number		 PIB RS 9 digits (ex. 123456788) of which the first 8 are the actual ID number, and the last digit is a checksum digit, calculated according to ISO 7064, MOD 11-10
Switzerland Mehrwertsteuernummer MWST/TVA/IVA CH 6 digits (up to 31 December 2013). CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE-123.456.788 TVA[20] The last digit is a MOD11 checksum digit build with weighting pattern: 5,4,3,2,7,6,5,4[21]
Turkey Vergi Kimlik Numarası VKN TR 10 digits
Digits can be any number between 0 and 9.
If the company name starts with A, the first digit is 0; if starts with B, it is 1; if it starts with Y or Z it is 9, hence fort.
Ukraine Ідентифікаційний номер платника податків
Identificational tax number		 ІНПП UA 12 digits [22]
United Kingdom and Isle of Man Value added tax registration number VAT Reg No GB Country code GB followed by either:
  • standard: 9 digits (block of 3, block of 4, block of 2 – e.g. GB999 9999 73)
  • branch traders: 12 digits (as for 9 digits, followed by a block of 3 digits)
  • government departments: the letters GD then 3 digits from 000 to 499 (e.g. GBGD001)
  • health authorities: the letters HA then 3 digits from 500 to 999 (e.g. GBHA599)

For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number (an identical algorithm is used for the 12-digit scheme, ignoring the extra 3-digit block).[23] The current modulus-97 series ran out during 2010, so a parallel series of numbers was introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755".[24] The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number (modulus 97), so the check number is either 55 less than or (if this would be negative) 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits.[25] The details of the 97−55 check algorithm were to be secret[26] but are now available from HMRC on request.[27]

The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number.[28]

Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits.[29] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.[25]

Uzbekistan Солиқ тўловчиларнинг идентификация рақами[30] СТИР UZ 9 digits

Companies: 20000000Х-29999999Х

People: 40000000Х-79999999Х

VAT numbers of Latin American countries
Country Local name Abbreviation Country code Format
Argentina Código Único de Identificación Tributaria CUIT AR 11 digits
Bolivia Número de Identificación Tributaria NIT BO 7 digits
Brazil Cadastro Nacional de Pessoa Jurídica (Companies)[31] or Cadastro de Pessoa Física (Legal People)[32] CNPJ or CPF BR CNPJ composed of a base of 8 digits, a 4-digit radical, and 2 check digits. It is usually written like '11.111.111/0001-55' so as to be more human-readable and CPF composed of a base of 9 digits and 2 check digits written like '123.456.789-00'
Chile Rol Único Tributario
Unique Taxation Number		 RUT CL 8 digits, one dash, 1 check digit (0-9, K)
Colombia Número De Identificación Tributaria NIT CO 9 digits and 1 check digit
Costa Rica Cédula Jurídica CR Personas físicas nacionales: 9 and 12 digits. It is the Cédula de Persona Física (person's national identification number) without hyphens.

Personas físicas extranjeras: 10 and 12 digits. It is the NITE (Número de Identificación Tributaria Especial) without hyphens.

Persona jurídica: 10 and 12 digits. It is the Cédula de Persona Jurídica (enterprise's national identification number) without hyphens.

Persona extranjera (residente): 11 and 12 digits. It is the DIMEX (Documento de Identificación de Migración y Extranjería) without hyphens.

Ecuador Número de Registro Unico de Contribuyentes RUC EC 13 digits
El Salvador Número de Identificación Tributaria NIT SV 4 digits-DOB-3 digits-1 digit (like 0614-241287-102-5
Guatemala Número de Identificación Tributaria NIT GT seven digits, one dash (-); one digit (like 1234567-1)
Honduras Registro Tributario Nacional RTN HN
Mexico Registro Federal de Contribuyentes RFC MX Natural: 4 digits, 6 numbers (YYMMDD), 3 digits (like AAGB860519G31)

Companies: 3 digits, 6 numbers (YYMMDD), 3 digits (like P&G851223B24)

Nicaragua Registro Unico de Contribuyentes RUC NI 3 digits, 1 dash, 6 digits, 1 dash, 4 digits followed by 1 letter,
Panama Registro Unico de Contribuyentes RUC PA
Paraguay Registro Unico de Contribuyentes RUC PY 6 to 8 digits, 1 dash, 1 check sum digit
Peru Registro Unico de Contribuyentes RUC PE 11 digits
Dominican Republic Registro Nacional del Contribuyente RNC DO Legal People: 11 digits without hyphen.

Companies: 9 digits without hyphen.

Uruguay Registro Único Tributario RUT UY 12 digits
Venezuela Registro de Informacion Fiscal RIF VE First digit must be (J, G, V, E), one dash (-), next 9 (nine) numbers like J-305959918, in some cases can be written like J-30595991-8

See also

References
  1. "A VAT number (VATIN), as used in countries of the EE"
  2. VIES
  3. Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003 Archived 13 May 2008 at the Wayback Machine
  4. Check VAT numbers
  5. EUROPA site – Validation
  6. "IdEG" (PDF). Archived from the original (PDF) on 5 October 2006. Retrieved 1 October 2006.
  7. "BULSTAT". Archived from the original on 21 October 2007. Retrieved 2 October 2007.
  8. "Hvad er CVR?". erhvervsstyrelsen.dk (in Danish). Archived from the original on 16 September 2012.
  9. "Modulus 11 kontrol". erhvervsstyrelsen.dk (in Danish). Archived from the original on 17 September 2012.
  10. Vuori, Teppo. "Tarkistusmerkkien laskentamenetelmiä — Y-tunnus". Tarkistusmerkit.TeppoVuori.fi (in Finnish).
  11. "VAT number". The Finnish Business Information System (BIS). Retrieved 29 November 2019.
  12. "VAT obligations in Romania". European VAT Desk.
  13. "What is the tax number". Tax Administration of the Republic of Slovenia. Archived from the original on 27 October 2014.
  14. Momsregistreringsnummer Swedish tax agency (in Swedish)
  15. https://egov.kz/cms/en/articles/business_identification_number
  16. https://egov.kz/cms/en/articles/iin_info
  17. "New Zealand Business Number". New Zealand Companies Office. Archived from the original on 6 April 2017.
  18. "Om organisasjonsnummeret". Brreg.no (in Norwegian Bokmål). Retrieved 31 May 2020.
  19. Pabilona, Jocet Consisa (November–December 2014). "Taxpayer Identification Number (TIN): Its Development and Importance in Tax Administration" (PDF). NTRC Tax Research Journal. National Tax Research Center. XXVI (6): 1–14. Retrieved 3 August 2019.
  20. "Die UID". www.bfs.admin.ch (in German). Archived from the original on 14 November 2012. Retrieved 8 October 2015.
  21. "Unternehmens-Identifikationsnummer (UID)". www.uid.ch (in German). Retrieved 14 October 2015.
  22. "Nalogovy nomer nalogoplatelyshchika — novy rekvizit nalogovoy nakladnoy" Налоговый номер налогоплательщика — новый реквизит налоговой накладной. interbuh.com.ua (in Russian).
  23. SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
  24. Minutes of VAT Software Developer Forum held on 10 March 2009
  25. Quayle, Stan. "VAT Registration Numbers – New series". VAT Developer Forum – 10 March 2009 (PowerPoint slides, zipped file). HM Revenue & Customs. pp. 34–41. Retrieved 3 November 2009.
  26. Minutes of Self Assessment Technical Workshop held on 25 November 2008
  27. Joint VAT Consultative Committee (10 September 2009). "Minutes of the 73rd JVCC meeting held on Friday 8 May 2009". JVCC No 2, action point AP 8/09. HM Revenue & Customs. Retrieved 2 November 2009. Agreed to publish on request, and make available to JVCC, but not to include on website in case it confuses and provokes low value contact.
  28. V1-28 Registration Vol 1 Archived 7 May 2011 at the Wayback Machine, HM Revenue & Customs
  29. VAT Trader Enrolment Help, Isle of Man Government
  30. "ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА СОЛИҚ ТЎЛОВЧИЛАРНИНГ ИДЕНТИФИКАЦИЯ РАҚАМЛАРИНИ БЕРИШ ВА ҚЎЛЛАШ ТИЗИМИ ТЎҒРИСИДА". www.lex.uz. Retrieved 23 June 2016.
  31. pt:Cadastro Nacional da Pessoa Jurídica
  32. pt:Cadastro de Pessoas Físicas
  • VIES, European "VAT Information Exchange System".
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