What’s the purpose of an Intra-Community VAT number? Who needs one? How do you get one? How can you check it? We tell you everything there is to know.
Intracommunity VAT number: what is it ?
What's an Intra-community VAT number?
An Intra-Community VAT number individually identifies the companies liable for VAT in each EU Member State, whether they are established in that country or not.
It may also be referred to as a “Tax Identification Number” (TIN) or “VAT registration number“.
How are Intra-Community VAT numbers made up?
| État Membre | Code | Structure | Format* |
|---|---|---|---|
| Autriche | AT | ATU99999999 | 1 bloc de 9 caractères |
| Belgique | BE | BE0999999999BE1999999999 | 1 bloc de 10 chiffres |
| Bulgarie | BG | BG999999999 ou BG9999999999 | 1 bloc de 9 ou 10 chiffres |
| Chypre | CY | CY99999999L | 1 bloc de 9 caractères |
| République tchèque | CZ | CZ99999999 ou CZ999999999 ou CZ9999999999 | 1 bloc de 8, 9 ou 10 chiffres |
| Allemagne | DE | DE999999999 | 1 bloc de 9 chiffres |
| Danemark | DK | DK99 99 99 99 | 4 blocs de 2 chiffres |
| Estonie | EE | EE999999999 | 1 bloc de 9 chiffres |
| Grèce | EL | EL999999999 | 1 bloc de 9 chiffres |
| Espagne | ES | ESX9999999X4 | 1 bloc de 9 caractères |
| Finlande | FI | FI99999999 | 1 bloc de 8 chiffres |
| France | FR | FRXX 999999999 | 1 bloc de 2 caractères et 1 bloc de 9 chiffres |
| Royaume Uni | GB | GB999 9999 99 ou GB999 9999 99 9995 ou GBGD9996 ou GBHA9997 | 1 bloc de 3 chiffres, 1 bloc de 4 chiffres et 1 bloc de 2 chiffres; ou ce qui précède suivi d’un bloc de 3 chiffres; ou 1 bloc de 5 caractères |
| Croatie | HR | HR99999999999 | 1 bloc de 11 chiffres |
| Hongrie | HU | HU99999999 | 1 bloc de 8 chiffres |
| Irlande | IE | IE9S99999LIE9999999WI | 1 bloc de 8 ou 9 caractères |
| Italie | IT | IT99999999999 | 1 bloc de 11 chiffres |
| Lituanie | LT | LT999999999 ou LT999999999999 | 1 bloc de 9 chiffres ou 1 bloc de 12 chiffres |
| Luxembourg | LU | LU99999999 | 1 bloc de 8 chiffres |
| Lettonie | LV | LV99999999999 | 1 bloc de 11 chiffres |
| Malte | MT | MT99999999 | 1 bloc de 8 chiffres |
| Pays Bas | NL | NLSSSSSSSSSSSS | 1 bloc de 12 caractères |
| Pologne | PL | PL9999999999 | 1 bloc de 10 chiffres |
| Portugal | PT | PT999999999 | 1 bloc de 9 chiffres |
| Roumanie | RO | RO999999999 | 1 bloc de 2 chiffres minimum et 10 chiffres maximum |
| Suède | SE | SE999999999999 | 1 bloc de 12 chiffres |
| Slovénie | SI | SI99999999 | 1 bloc de 8 chiffres |
| Slovaquie | SK | SK9999999999 | 1 bloc de 10 chiffres |
*: Format excludes 2 letter alpha prefix
9: A digit
X: A letter or a digit
S: A letter; a digit; “+” or “*”
L: A letter
Source: EC Europa
What's the purpose of an Intra-Community VAT number?
Why is registering for VAT mandatory?
The Intra-Community VAT number is mandatory for taxable transactions within the European Union.
- Since 1st January 1993, any company established in a Member State and liable for VAT must have an identification number issued by its tax authorities.
- Companies that are not established in the European Union but which carry out certain operations in one or more EU countries are also required to obtain an Intra-Community VAT number.
To check if you need to register for VAT in a particular Member State, see our information sheet “Obtaining an Intra-Community VAT number” or use the simulator.
The Intra-Community VAT number must appear on:
- company invoices
- company pro forma invoices in certain situations
- EC Sales List, EC Purchase Lists and Intrastat returns
- company VAT returns.
- customs documents for import and export.
- etc.
How do you obtain an Intra-Community VAT number?
Once you are certain of your VAT obligations in one or more EU Member States, you will need to register for VAT with the relevant authorities in each country.
See our sheet: Obtaining an Intra-Community VAT number.
Checking a VAT number in Europe
Why should you check your customers' and suppliers' VAT numbers?
VAT, which is one of the main taxes in the European Union, is collected by businesses who must ensure the proper processing of their customer and supplier transactions. Valid VAT numbers depend on:
- the conditions for exemption from VAT,
- the detection of VAT fraud
- the application of the VAT margin scheme
- etc.
How to check the validity of an Intra-Community VAT number?
There’s no European database that allows you to find the VAT number of a company from its name.
Remember to ask your business partner (customer, supplier, etc.) to provide you with their Intra-Community VAT number when placing the order.
The European Union Commission provides companies with the VIES (VAT Information Exchange System) tool, which allows them to check the validity of a VAT number in all Member States.
You can ask us to check VAT numbers en masse.
TVALid service: €99 excl. VAT for a complete check of VAT numbers, limited to 500 per file, €49 excl. VAT per batch of 500 additional VAT numbers.
Contact us for more information!
