EU VAT number formats by country
Each member state builds its VAT identification number its own way: a prefix of two letters, then eight to twelve characters whose shape and check digit the state publishes (verified for all 28 before VIES is asked). The table below is what the API applies before asking VIES; each row has its own page.
The 28 structures
| Prefix | Country | Structure | Example | Public check digit |
|---|---|---|---|---|
| AT | Austria | U + 8 digits | ATU13585627 | yes |
| BE | Belgium | 10 digits (first digit 0 or 1) | BE0123456749 | yes |
| BG | Bulgaria | 9 or 10 digits | BG175074752 | yes |
| CY | Cyprus | 8 digits + 1 letter | CY10259033P | yes |
| CZ | Czechia | 8, 9 or 10 digits | CZ25123891 | yes |
| DE | Germany | 9 digits | DE136695976 | yes |
| DK | Denmark | 8 digits | DK13585628 | yes |
| EE | Estonia | 9 digits | EE100931558 | yes |
| EL | Greece | 9 digits (prefix EL, not GR) | EL094259216 | yes |
| ES | Spain | 9 characters; the first, the last or both are letters | ESB58378431 | yes |
| FI | Finland | 8 digits | FI09853608 | yes |
| FR | France | 2 characters (key: digits or letters except O and I) + 9 digits (SIREN) | FR40303265045 | yes |
| HR | Croatia | 11 digits | HR33392005961 | yes |
| HU | Hungary | 8 digits | HU21376414 | yes |
| IE | Ireland | 7 digits + 1 or 2 letters, or 1 digit + 1 letter/+/* + 5 digits + 1 letter | IE6388047V | yes |
| IT | Italy | 11 digits | IT00743110157 | yes |
| LT | Lithuania | 9 or 12 digits | LT119511515 | yes |
| LU | Luxembourg | 8 digits | LU15027442 | yes |
| LV | Latvia | 11 digits | LV40003521600 | yes |
| MT | Malta | 8 digits | MT11679112 | yes |
| NL | Netherlands | 9 digits + B + 2 digits | NL004495445B01 | yes |
| PL | Poland | 10 digits | PL8567346215 | yes |
| PT | Portugal | 9 digits | PT501964843 | yes |
| RO | Romania | 2 to 10 digits | RO18547290 | yes |
| SE | Sweden | 12 digits, ending in 01 | SE556188840401 | yes |
| SI | Slovenia | 8 digits | SI50223054 | yes |
| SK | Slovakia | 10 digits | SK2022749619 | yes |
| XI | Northern Ireland | 9 or 12 digits, or GD/HA + 3 digits | XI110305878 | yes |
Questions
- Does a well-formed number mean a valid one?
- No. The structure says the string can be a VAT number of that state; only VIES says it is registered. A structural pass saves the VIES call when the input cannot be a number at all.
Sources
- VIES — VAT Information Exchange System: FAQ and VAT number structures (Q11) — European Commission, DG TAXUD, consulted 2026-10-24