| VAT identification number structure |
|---|
| Member State | Structure | Format* |
|---|
| AT-Austria | ATU99999999 | 1 block of 9 characters |
| BE-Belgium | BE0999999999 | 1 block of 10 digits |
| BG-Bulgaria | BG999999999 or BG9999999999 | 1 block of 9 digits or1 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 |
| HR-Croatia | HR99999999999 | 1 block of 11 digits |
| HU-Hungary | HU99999999 | 1 block of 8 digits |
| IE-Ireland | IE9S99999L or IE9999999WI | 1 block of 8 characters or 1 block of 9 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 | RO999999999 | 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 (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".
- 9: All letters are case sensitive. Please follow the exact syntax of the VAT number shown.
Source: http://ec.europa.eu/taxation_customs/vies/faq.html