Format and structure of the Member States' VAT identification numbers
Member State
Structure
Format
Belgium
BE999.999.999
3 blocks of 3 digits
Denmark
DK99 99 99 99
4 blocks of 2 digits
Germany
DE999999999
1 block of 9 digits
Greece
EL999999999
1 block of 9 digits
Spain
ESX9999999X
1 block of 9 characters
France
FRXX 999999999
1 block of 2 characters and
1 block of 9 digits
Ireland
IE9S99999L
1 block of 8 characters
Italy
IT99999999999
1 block of 11 digits
Luxembourg
LU99999999
1 block of 8 digits
Netherlands
NL999999999B99
1 block of 12 characters
Austria
ATU99999999
1 block of 9 characters
Portugal
PT999999999
1 block of 9 digits
Sweden
SE999999999999
1 block of 12 digits
Finland
FI99999999
1 block of 8 digits
United Kingdom
GB999 9999 99 or
GB999 9999 99 999 or
GB99999
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 digits
Cypros
CY99999999L
1 block of 9 characters
Czech Republic
CZ99999999999, or
CZ999999999999, or
CZ9999999999999
1 block of either 8, 9 or 10 digits
Estonia
EE999999999
1 block of 9 digits
Latvia
LV99999999999
1 block of 11 digits
Lithuania
LT999999999, or
LT999999999999
1 block of 9 digits, or
1 block of 12 digits
Hungary
HU99999999
1 block of 8 digits
Malta
MT99999999
1 block of 8 digits
Poland
PL999-99-99-999, or
PL999-999-99-99, or
PL9999999999
1 block of 3 digits, followed by 2 blocks of 2 digits, followed by 1 block of 3 digits, or
1 block of 3 digits, followed by 1 block 3 digits, followed by 2 blocks of 2 digits, or
1 block of 10 digits
Slovenia
SI99999999
1 block of 8 digits
Slovak Republic
SK999999999, or
SK9999999999
1 block of 9 digits, or
1 block of 10 digits
Bulgaria
BG999999999, or
BG9999999999
1 block of 9 digits, or 1 block of 10 digits
Notes: 9: a digit
X: a letter or a digit
S: a letter; a digit; "+" or "*"
L: a letter