Taxation and Customs Union

VAT identification numbers

What is a VAT identification number?

Sometimes also known as a VAT registration number, this is the unique number that identifies a taxable person (business) or non-taxable legal entity that is registered for VAT.

Check whether a VAT number is valid

Check how VAT number is called in national language of each EU country

 

Who needs a VAT number?

Most businesses (and other persons carrying out an economic activity) need a VAT number (see Article 214 VAT Directive for full details).

In particular, business is obliged to register for VAT in the following cases:

 

Does the same VAT number apply for all EU countries?

No.

Every EU country issues its own national VAT number.

This means that business supplying goods or services in several EU countries might be liable to get a VAT number in each of these countries.

A simplified registration (mini One Stop Shop) is available for businesses supplying telecommunications, broadcasting and electronic services.

 

Format of VAT numbers

Every VAT identification number must begin with the code of the country concerned and followed by a block of digits or characters.

Each EU country uses its own format of VAT identification number.

 

Who issues a VAT number

The EU Commission has been made aware that companies in different Member States have been receiving proposals offering to obtain a valid VAT number against an advance payment. These proposals have the appearance of an official EU document.

The EU Commission reminds that only tax administrations have the right to issue a VAT number. If you are suspicious of unsolicited messages concerning obtaining a VAT number you are advised to check with the tax administration concerned.

 

The importance of VAT numbers

  • Used to identify tax status of the customer
  • Help to identify the place of taxation
  • Mentioned on invoices (except simplified invoices in certain EU countries)