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 31661 alpha2 (2 letters) country code (except for Greece, which uses the ISO 6391 language code EL for the Greek language, instead of its ISO 31661 alpha2 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 nonenterprises in the EU may have a VATIN starting with "EU" instead of a country code, e.g. Godaddy USA EU826010755 and Amazon USA AWS EU826009064.^{[3]}
Contents
VAT numbers by country
European Union VAT identification numbers
Country  Local name  Abbreviation  2 digit prefix  Format^{[4]}^{[5]} 

Austria  UmsatzsteuerIdentifikationsnummer  UID  AT  'AT'+U+8 digits, – e.g. ATU99999999 
Belgium  BTW identificatienummer / Numéro de TVA  n° TVA
BTWnr Mwstnr 
BE  'BE'+ 10 digits, the first digit following the prefix is always zero ("0") or ("1") – e.g. BE0999999999. 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. 999.999.999), just adding a zero in front and removing the dots makes it a valid number in the new schema. 
Bulgaria  Идентификационен номер по ДДС^{[6]} Identifikacionen nomer po DDS 
ДДС номер 
BG  9–10 digits – e.g. BG999999999 
Croatia  PDV Id. Broj OIB  PDVID; OIB  HR  11 digit number (ex. HR12345678901) utilising ISO 7064, MOD 1110 
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'+810 digits 
Denmark  Momsregistreringsnummer  CVR  DK  8 digits – e.g. DK99999999,^{[7]} last digit is check digit^{[8]} 
Estonia  Käibemaksukohustuslase number  KMKR  EE  9 digits 
Finland  Arvonlisäveronumero Mervärdesskattenummer 
ALV nro Momsnummer 
FI  8 digits  e.g. FI99999999,^{[9]} last digit is a check digit utilizing MOD 112 
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  UmsatzsteuerIdentifikationsnummer  UStIdNr.  DE  9 digits, e.g. DE999999999 
Greece  Arithmós Forologikou Mētrṓou Αριθμός Φορολογικού Μητρώου 
ΑΦΜ  EL and GR  The language code EL according to ISO 6391, 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 PhiPiA" = "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 [2]) 
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  Btwnummer  Btwnr.  NL  'NL'+9 digits+B+2digit company index – e.g. NL999999999B99 
Poland  numer identyfikacji podatkowej  NIP  PL  10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxxxxxxxxx or xxxxxxxxxx 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.: 13 are regular people, 5 are companies. 
Romania  Codul de identificare fiscală  CIF  RO  RO + 8 digits^{[10]} 
Slovakia  Identifikačné číslo pre daň z pridanej hodnoty  IČ DPH  SK  'SK'+10 digits (number must be divisible by 11) 
Slovenia  Davčna številka  ID za DDV  SI  'SI'+8 digits, last one is a check digit – e.g. SI99999999^{[11]} 
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. ES99999999R 
Sweden  VATnummer 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.^{[12]} 
United Kingdom and Isle of Man  Value added tax registration number  VAT Reg No  GB  Country code GB followed by either:
For the 9digit scheme, the 2digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus97 check number (an identical algorithm is used for the 12digit scheme, ignoring the extra 3digit block).^{[13]} The current modulus97 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".^{[14]} 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.^{[15]} The details of the 97−55 check algorithm were to be secret^{[16]} but are now available from HMRC on request.^{[17]} The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3digit number from the short format and yy is the 2digit modulus97 check number.^{[18]} Isle of Man registrations share the 9 and 12digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits.^{[19]} Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK nonVAT reference schemes.^{[15]} 
VAT numbers of nonEU countries
Country  Local name  Abbreviation  Country code  Format 

Albania  Numri i Identifikimit për Personin e Tatueshëm  NIPT  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 
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  6 characters 
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 20060401. Not applicable 
Indonesia  Nomor Pokok Wajib Pajak  NPWP  ID  15 digit number (ex. 02.271.824.1413.000) 
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).  
Monaco  Same as France  FR  
New Zealand  NZ Business Number  NZBN  NZ  13 digit number (companiesoffice.govt.nz) 
Norway  Organisasjonsnummer Organization number 
Orgnr  NO  9 digits and the letters 'MVA' to indicate VAT registration. Last (ninth) digit is a MOD11 checksum digit.^{[20]} 
Philippines  Tax Identification Number  TIN  PH  12 digit number (ex. xxx xxx xxx xxx) 
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 1110 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 (99region 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 
Serbia  Poreski identifikacioni broj Tax identification number 
PIB  RS  9 digits (ex. 129456789) of which the first 8 are the actual ID number, and the last digit is a checksum digit, calculated according to ISO 7064, MOD 1110 
Switzerland  Mehrwertsteuernummer  MWST/TVA/IVA  CH  6 digits (up to 31/12/2013). CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE123.456.788 TVA^{[21]} The last digit is a MOD11 checksum digit build with weighting pattern: 5,4,3,2,7,6,5,4^{[22]} 
Turkey  Vergi Kimlik Numarası  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  10 digits 
Uzbekistan  Солиқ тўловчиларнинг идентификация рақами^{[23]}  СТИР  UZ  9 digits
Companies: 20000000Х29999999Х People: 40000000Х79999999Х 
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)^{[24]} or Cadastro de Pessoa Física (Legal People)^{[25]}  CNPJ or CPF  BR  CNPJ composed of a base of 8 digits, a 4digit radical, and 2 check digits. It is usually written like '11.111.111/000155' so as to be more humanreadable and CPF composed of a base of 9 digits and 2 check digits written like '123.456.78900' 
Chile 
Rol Único Tributario Unique Taxation Number 
RUT  CL  8 digits, one dash, 1 check digit (09, 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 digitsDOB3 digits1 digit (like 06142412871025 
Guatemala  Número de Identificación Tributaria  NIT  GT  seven digits, one dash (); one digit (like 12345671) 
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 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 J305959918, in some cases can be written like J305959918 
See also
References
 ^ "A VAT number (VATIN), as used in countries of the EE"
 ^ VIES
 ^ Electronically supplied services: Special scheme for nonEU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003 Archived 13 May 2008 at the Wayback Machine
 ^ EUROPA site – Validation
 ^ "IdEG" (PDF). Archived from the original (PDF) on 5 October 2006. Retrieved 1 October 2006.
 ^ "BULSTAT". Archived from the original on 21 October 2007. Retrieved 2 October 2007.
 ^ http://www.erhvervsstyrelsen.dk/hvad_er_cvr
 ^ http://www.erhvervsstyrelsen.dk/modulus_11^{[permanent dead link]}
 ^ http://tarkistusmerkit.teppovuori.fi/tarkmerk.htm#ytunnus2
 ^ https://www.vatdesk.eu/vatromania
 ^ [1] Archived 27 October 2014 at the Wayback Machine Ministry of Finance  Tax Administration of the Republic of Slovenia
 ^ Momsregistreringsnummer Swedish tax agency (in Swedish)
 ^ SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
 ^ Minutes of VAT Software Developer Forum held on 10 March 2009
 ^ ^{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.
 ^ Minutes of Self Assessment Technical Workshop held on 25 November 2008

^ 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.
 ^ V128 Registration Vol 1 Archived 7 May 2011 at the Wayback Machine, HM Revenue & Customs
 ^ VAT Trader Enrolment Help, Isle of Man Government
 ^ "Archived copy". Archived from the original on 17 August 2016. Retrieved 22 July 2016.CS1 maint: Archived copy as title (link)
 ^ "Die UID". www.bfs.admin.ch (in German). Archived from the original on 14 November 2012. Retrieved 8 October 2015.
 ^ "UnternehmensIdentifikationsnummer (UID)". www.uid.ch (in German). Retrieved 14 October 2015.
 ^ "ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА СОЛИҚ ТЎЛОВЧИЛАРНИНГ ИДЕНТИФИКАЦИЯ РАҚАМЛАРИНИ БЕРИШ ВА ҚЎЛЛАШ ТИЗИМИ ТЎҒРИСИДА". www.lex.uz. Retrieved 23 June 2016.
 ^ pt:Cadastro Nacional da Pessoa Jurídica
 ^ pt:Cadastro de Pessoas Físicas
External links
 VIES, European "VAT Information Exchange System".