VAT identification number

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A value added tax identification number or VAT identification number (VATIN) 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[1] 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.

The full identifier starts with an ISO 3166-1 alpha-2 country code (except for Greece which uses the non-standard country code EL) and then has between 2 and 12 characters. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters.

Foreign companies that trade with non-enterprises in the EU may have a VATIN starting with "EU" instead of a country code.[2]

VAT numbers by countries[edit]

European Union VAT identification numbers[edit]

CountryLocal nameAbbreviationCountry codeFormat[3][4]
AustriaUmsatzsteuer-IdentifikationsnummerUIDAT'ATU'+8 characters, – e.g. ATU99999999
BelgiumBTW identificatienummer / Numéro de TVAn° TVA

BTW-nr Mwst-nr

BE'BE'+10 digits, the first digit following the prefix is always zero ("0") – e.g. BE0999999999
BulgariaИдентификационен номер по ДДС[5]
Identifikacionen nomer po DDS

ДДС номер
BG9–10 digits – e.g. BG999999999
CroatiaPDV Id. Broj
VAT Number
PDV-IDHR11 digit number (ex. HR12345678901) utilising ISO 7064, MOD 11-10
CyprusΑριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.
ΦΠΑCY9 characters – e.g. CY99999999L
Czech RepublicDaňové identifikační čísloDIČCZ'CZ'+8-10 digits
DenmarkMomsregistreringsnummerCVRDK8 digits – e.g. DK99999999,[6] last digit is check digit[7]
EstoniaKäibemaksukohustuslase numberKMKREE9 digits
FinlandArvonlisäveronumeroALV nroFI8 digits
FranceNuméro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautairen° TVAFR'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

GermanyUmsatzsteuer-IdentifikationsnummerUSt-IdNr.DE9 digits, e.g. DE999999999
GreeceΑριθμός Φορολογικού Μητρώου
Arithmós Phorologikoú Mētrṓou
ΑΦΜEL9 digits, last one is a check digit
HungaryKözösségi adószámANUMHU8 digits – e.g. HU12345678
IrelandValue added tax identification no.VAT noIE'IE'+7 digits and one letter

'IE'+7 digits and two letters (since January 2013, see [1])
'IE'+one digit, one letter/"+"/"*", 5 digits and one letter (old style, currently being phased out, see [2])

ItalyPartita IVAP.IVAIT11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number)
LatviaPievienotās vērtības nodokļa (PVN) reģistrācijas numursPVNLV11 digits
LithuaniaPVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodasPVM kodasLT9 or 12 digits
LuxembourgNuméro d'identification à la taxe sur la valeur ajoutéeNo. TVALU8 digits
MaltaVat reg. no.Vat No.MT8 digits
NetherlandsBtw-nummerBtw-nr.NL'NL'+9 digits+B+2-digit company index – e.g. NL999999999B99
PolandNumer Identyfikacji PodatkowejNIPPL10 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 persons), but formally the number consists only of digits
PortugalNúmero de Identificação Fiscal (NIF) / Número de Identificação de Pessoa Colectiva (NIPC) –NIFPT9 digits
RomaniaCodul de identificare fiscalăCIFRO2–10 digits; last digit is check digit
SlovakiaIdentifikačné číslo pre daň z pridanej hodnotyIČ DPHSK10 digits (number is divided by 11)
SloveniaDavčna številkaID za DDVSI8 digits
SpainNúmero de Identificación Fiscal (for freelancers) or Código de Identificación Fiscal (for companies)NIF / CIFES'ES'+9 digits, the first or the last value can also be a character – e.g. ESX9999999X
SwedenVAT-nummer or momsnummerMomsnr.SE12 digits, of which the last two are always 01 e.g. SE999999999901. The first 10 digits are the same as the Swedish organisationsnummer.[8]
United Kingdom and Isle of ManValue added tax registration numberVAT Reg NoGBCountry 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).[9] The current modulus-97 series is expected to run out during 2010, so a parallel series of numbers is being 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".[10] 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.[11] The details of the 97−55 check algorithm were to be secret[12] but are now available from HMRC on request.[13]

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.[14]

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.[15] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.[11]

VAT numbers of non-EU countries[edit]

CountryLocal nameAbbreviationCountry codeFormat[16]
AlbaniaNumrin i Identifikimit për Personin e TatueshëmNIPTAL10 characters, the first position following the prefix is "J" or "K", and the last character is a letter – e.g. (AL)K99999999L or (AL)J99999999L (L = Letter)
AustraliaTax File NumberTFNAU9 digit number (where the last digit is a check digit)
BelarusУчетный номер плательщика
Uchetniy nomer platel'shika
УНП(UNP)BY9 digit number (ex. УНП 190190190)
CanadaBusiness Number
Numéro d'entreprise
BN / NECA15 characters
NorwayOrganisasjonsnummer
Organization number
OrgnrNO9 digits and the letters 'MVA' to indicate VAT registration. Last (ninth) digit is a MOD11 checksum digit. [17]
PhilippinesTax Identification NumberTINPH12 digit number (ex. xxx xxx xxx xxx)
RussiaИдентификационный номер налогоплательщика
Indentifikatzionny nomer nalogoplatel'shchika
(Tax Identification Number)
ИННRU10 digits (companies) or 12 digits (persons), fist 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 MarinoCodice operatore economicoC.O.E.SM5 digits
SerbiaPoreski identifikacioni broj
Tax identification number
PIBRS9 digits (ex. 123456789) 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
SwitzerlandMehrwertsteuernummerMWST/TVA/IVACH6 digits (up to 31/12/2012). CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE-123.456.789 TVA
TurkeyVergi Kimlik NumarasıTR10 digits
Digits can be any number between 0 to 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.
UkraineІдентифікаційний номер платника податків
Identyfikacijnyj nomer platnyka podatkiv
ІНПП (ІНН)UA12 digits

VAT numbers of Latin American countries[edit]

CountryLocal nameAbbreviationCountry codeFormat
ArgentinaCódigo Único de Identificación TributariaCUITAR11 digits
BoliviaNúmero de Identificación TributariaNITBO
BrazilCadastro Nacional de Pessoa JurídicaCNPJBRcomposed 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.
ChileRol Único TributarioRUTCL8 digits, one dash, 1 digit
ColombiaNúmero De Identificación TributariaNITCO9 digits and 1 check digit
Costa RicaCédula JurídicaCRPersonas 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.

EcuadorNúmero de Registro Unico de ContribuyentesRUCEC13 digits
El SalvadorRTNSV
GuatemalaNúmero de Identificación TributariaNITGTseven digits, one dash (-); one digit (like 1234567-1)
HondurasRegistro Tributario NacionalRTNHN
MexicoRegistro Federal de ContribuyentesRFCMXNatural: 4 digits, 6 numbers (YYMMDD), 3 digits (like AAGB860519G31)

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

NicaraguaRegistro Unico de ContribuyentesRUCNI
PanamaRegistro Unico de ContribuyentesRUCPA
ParaguayRegistro Unico de ContribuyentesRUCPY
PeruRegistro Unico de ContribuyentesRUCPE11 digits
Dominican RepublicRegistro Nacional del ContribuyenteRNCDO
UruguayRegistro Unico de ContribuyentesRUCUY
VenezuelaRegistro de Informacion FiscalRIFVEFirst 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[edit]

References[edit]

  1. ^ VIES
  2. ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003[dead link]
  3. ^ EUROPA site – Validation
  4. ^ IdEG
  5. ^ BULSTAT
  6. ^ http://www.erhvervsstyrelsen.dk/hvad_er_cvr
  7. ^ http://www.erhvervsstyrelsen.dk/modulus_11
  8. ^ Momsregistreringsnummer Swedish tax agency (in Swedish)
  9. ^ SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
  10. ^ Minutes of VAT Software Developer Forum held on 10 March 2009
  11. ^ a b 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. 
  12. ^ Minutes of Self Assessment Technical Workshop held on 25 November 2008
  13. ^ 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." 
  14. ^ V1-28 Registration Vol 1, HM Revenue & Customs
  15. ^ VAT Trader Enrolment Help, Isle of Man Government
  16. ^ VAT Number Explanation
  17. ^ http://www.brreg.no/samordning/organisasjonsnummer.html

External links[edit]