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VAT identification number

Company identifier for value-added tax purposes

Company identifier for value-added tax purposes

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 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.

Structure

The full identifier starts with an ISO 3166-1 alpha-2 (2 letters) country code (except for Greece, which uses the ISO 639-1 language code EL for the Greek language, instead of its ISO 3166-1 alpha-2 country code GR, and Northern Ireland, which uses the code XI when trading with the EU) 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 private individuals and non-business organisations in the EU may have a VATIN starting with "EU" instead of a country code, e.g. Godaddy EU826010755 and Amazon (AWS) EU826009064.

EU requirements

From 1 January 2020, the valid VAT number of the customer is a material requirement to be able to apply the zero VAT rate for intra-Community supplies of goods in the EU. If the customer's VAT number is not valid, 0% VAT rate cannot be applied. Companies must make sure that the VAT numbers of their customers are checked. You should always verify that the VAT number is valid in each corresponding country's tax system, as giving false IDs is considered a form of fraud.

For small companies below a certain turn over threshold, the company itself can choose to not separately invoice and report VAT. In case a company chooses to not report VAT, the VAT-Number needs to contain the letters "EX" either in the number or as a suffix.

VAT numbers by country

European Union VAT identification numbers

Local nameCountryAbbreviation2 digit prefixFormatAustriaBelgiumBulgariaCroatiaCyprusCzech RepublicDenmarkEstoniaFinlandFranceGermanyGreeceHungaryIrelandItalyLatviaLithuaniaLuxembourgMaltaNetherlandsPolandPortugalRomaniaSlovakiaSloveniaSpainSweden
Umsatzsteuer-IdentifikationsnummerUIDAT'AT' + 'U' + 8 digits
BTW identificatienummer / Numéro de TVAno TVABE'BE' + 8 digits + 2 check digits – e.g. BE09999999XX. As of recent changes, numbers starting with '1' are now issued. Note that the old numbering schema only had 9 characters, separated with dots (e.g. 999.999.9XX), just adding a zero in front and removing the dots makes it a valid number in the new schema.
Идентификационен номер по ДДС
Identifikacionen nomer po DDS
ДДС номерBG9–10 digits – e.g. BG999999999
PDV Id. Broj OIBPDV-ID; OIBHR'HR' + 11 digits, e.g. HR12345678901 – utilising ISO 7064, MOD 11-10
Αριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.ΦΠΑCY'CY' + 9 characters – e.g. CY99999999L
Daňové identifikační čísloDIČCZ'CZ' + 8-10 digits
CVR-nummer, CVR-nr., MomsregistreringsnummerCVRDK'DK' + 8 digits – e.g. DK99999999, last digit is check digit
Käibemaksukohustuslase numberKMKREE9 digits
Arvonlisäveronumero
MervärdesskattenummerALV nro
MomsnummerFI'FI' + 7 digits + check digit, e.g. FI99999999. The check digit is calculated utilizing MOD 11-2. A VAT number can be generated from a Finnish Business ID (Y-tunnus) by adding a two-letter country code FI as a prefix and by omitting the dash.
Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaireno 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. FR XX 999 999 999
Umsatzsteuer-IdentifikationsnummerUSt-IdNr.DE'DE' + 9 digits, e.g. DE999999999 [optional -EX for small companies]
Arithmós Mētrṓou Phi-Pi-A
Αριθμός Μητρώου Φ.Π.Α.ΦΠΑELThe language code EL according to ISO 639-1, 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 Phi-Pi-A" = "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.
Közösségi adószámANUMHU'HU' + 8 digits (the first 8 digits of the national tax number) – e.g. HU12345678
Value added tax identification no.VAT or CBLIE'IE' + 7 digits and one letter, e.g. IE1234567T. Historically, married women used the ID of their husband appended with a 'W', e.g. IE1234567TW. The policy as of 2022 is that every individual has a unique ID.
Partita IVAP.IVAIT11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, and the last digit is a check number, calculated using Luhn's Algorithm)
Pievienotās vērtības nodokļa (PVN) reģistrācijas numursPVNLV11 digits
PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodasPVM kodasLT9 or 12 digits
Numéro d'identification à la taxe sur la valeur ajoutéeNo. TVALU8 digits
Vat reg. no.Vat No.MT8 digits
Btw-nummerBtw-nr.NL'NL' + 9 digits + B + 2-digit company index – e.g. NL999999999B01
Numer 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 people), but formally the number consists only of digits
Número de Identificação Fiscal (NIF) - for individual people / Número de Identificação de Pessoa Coletiva (NIPC) – for companiesNIF or NIPCPT9 digits; the last digit is the check digit. The first digit depends on what the number refers to, e.g.: 1-3 are regular people, 5 are companies.
Codul de identificare fiscalăCIFROurl=https://www.gov.uk/guidance/vat-eu-country-codes-vat-numbers-and-vat-in-other-languagestitle=EU country codes, VAT numbers and enquiry letters for EC Sales Listswebsite=GOV.UKdate=18 December 2020accessdate=14 May 2023}}
Identifikačné číslo pre daň z pridanej hodnotyIČ DPHSK'SK'+10 digits (number must be divisible by 11)
Identifikacijska številka za DDVID za DDVSI'SI'+8 digits, last one is a check digit – e.g. SI99999999
Número de Identificación Fiscal (formerly named Código de Identificación Fiscal)NIF (CIF)ESFor companies it is 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.
VAT-nummer or momsnummer or momsregistreringsnummerMomsnr.SE12 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.

VAT numbers of non-EU countries

CountryLocal nameAbbreviationCountry codeFormatAlbaniaAustraliaBelarusBosnia and HerzegovinaCanadaChinaIcelandIndiaIndonesiaIsraelJapanKazakhstanMonacoNew ZealandNigeriaNorth MacedoniaNorwayPhilippinesRussiaSan MarinoSaudi ArabiaSerbiaSwitzerlandTaiwanTurkeyUkraineUnited Kingdom and Isle of ManUzbekistan
Numri i Identifikimit për Personin e TatueshëmNUISAL10 characters, the first position following the prefix is "J" or "K" or "L" or "M", and the last character is a letter – e.g. K99999999L or L99999999G
Australian Business NumberABNAU11 digit number formed from a 9 digit unique identifier and two suffix check digits. The two final digits (the check digits) will be derived from the first 9 digits using a modulus 89 check digit calculation.
Учетный номер плательщика
Uchetniy nomer platel'shikaУНП (UNP)BY9 digit number (E.g. УНП 190190190)
Jedinstveni identifikacioni brojJIBBA12 or 13 digit unique VAT number
Business Number
Numéro d'entrepriseBN / NE/GSTCA9 characters
法人和其他組織統一社會信用代碼統一社會信用代碼CN18 characters
Virðisaukaskattsnúmer
Value Added Tax NumberVSK / VASKIS5 or 6 characters depending on age of the company
GST - Goods and Services TaxGSTININGoods and Services Tax Identification Number is a 15 digit unique identification number assigned to every taxpayer in India.
Nomor Pokok Wajib PajakNPWPID16 digit number (e.g. 012.271.824.1-413.000)
מס' עוסק מורשה / ח"פIL9 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).
法人番号JP13 digits. The leading digit is a nonzero check digit calculated from the trailing 12 digits.
BIN = business identification number
БСН – бизнес-сәйкестендіру нөміріБСН (BIN)KZ12 digits
Same as FranceFR
NZ GST/IRD NumberGST/IRDNZ9 digit number
Value Added TaxVATNG12 digits in the format 01012345-0001
Едниствен даночен број
(Ednistven danočen broj)ЕДБ (EDB)MK15 characters, the first two positions are for the prefix "MK", followed by 13 numbers (the individual's NIN-National Identification Number) – e.g. MK4032013544513
Organisasjonsnummer
Organization numberOrgnrNO9 digits and the letters 'MVA' to indicate VAT registration. Last (ninth) digit is a MOD11 checksum digit.
Tax Identification NumberTINPH12 digit number (E.g. 123 456 789 002), of which the first digit identifies type of taxpayer (0 for corporations, 1-9 for individuals and other businesses), second to eighth digits are sequential numbers between 0 and 9, ninth digit is a check number, last three digits are 000 for individuals and head office of businesses and 001-999 for branches of businesses, if any
Идентификационный номер налогоплательщика
Identifikatzionny nomer nalogoplatel'shchika
(Taxpayer Identification Number)ИННRU10 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 11-10
second two- inspection (before the year 2004 it used to change, but now stays permanent).
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. The INN started issued starting from 1993, when the Federal Tax Service (then State Tax Service) began creating a unified taxpayer registry in accordance with Federal Law No. 2118-1 "On the Basics of the Tax System in the Russian Federation" (from 27 December 1991) with actual procedure for assigning later detailed by the Government Resolution No. 552 of 27 July 1993 and Order of the State Tax Service No. ВГ-3-12/29 of 19 August 1993.
Codice operatore economicoC.O.E.SM5 digits
Tax Identification NumberTINSA15 digits. The first digit is for the number of country in the GCC. The next 8 digits are randomly generated for the registering entity. The 10th digit is a check digit. The next 3 digits are designated for the branches of the same entity. The last 2 digits are for the type of tax that is being collected (03 represents VAT).
Poreski identifikacioni broj
Tax identification numberPIBRS9 digits (e.g. 123456788) 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
Mehrwertsteuernummer
Taxe sur la valeur ajoutée
Imposta sul valore aggiuntoMWST/TVA/IVACHtitle = Die UIDurl = http://www.bfs.admin.ch/bfs/portal/de/index/themen/00/05/blank/03/02.htmlwebsite = www.bfs.admin.chaccess-date = 2015-10-08language = dearchive-url = https://web.archive.org/web/20121114203104/http://www.bfs.admin.ch/bfs/portal/de/index/themen/00/05/blank/03/02.htmlarchive-date = 14 November 2012url-status = deaddf = dmy-all}} The last digit is a MOD11 checksum digit build with weighting pattern: 5,4,3,2,7,6,5,4
統一編號統編TW8 numerical digits.
Vergi Kimlik NumarasıVKNTR10 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.
Ідентифікаційний номер платника податків
Identificational tax numberІНППUA12 digits
Value added tax registration numberVAT Reg NoGBCountry code GB followed by either:
Солиқ тўловчиларнинг идентификация рақамиСТИРUZ9 digits

VAT numbers of Latin American countries

CountryLocal nameAbbreviationCountry codeFormatArgentinaBelizeBoliviaBrazilChileColombiaCosta RicaDominican RepublicEcuadorEl SalvadorGuatemalaHondurasMexicoNicaraguaPanamaParaguayPeruUruguayVenezuela
Código Único de Identificación TributariaCUITAR11 digits
Tax Identification NumberTINBZ6 digits
Número de Identificación TributariaNITBO7 digits
Cadastro Nacional de Pessoa Jurídica (Companies)
Cadastro de Pessoa Física (Legal Persons)CNPJ or CPFBRCNPJ composed of a base of 8 digits, a 4-digit radical, and 2 check digits. It is usually written as '11.111.111/0001-55' so as to be more readable for humans.
CPF composed of a base of 9 digits and 2 check digits written as '123.456.789-00'
Rol Único Tributario
Unique Taxation NumberRUTCL8 digits, one dash, 1 check digit (0-9, K)
Número De Identificación TributariaNITCO9 digits and 1 check digit
Cédula 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.
Registro Nacional del Contribuyente
National Taxpayer RegistryRNCDONatural persons: 11 digits without hyphen. Format for printing on receipts: 3 digits, 1 dash, 7 digits, 1 dash, 1 check sum digit; e.g. 031-0313993-2
Companies: 9 digits without hyphen. First digit must be (1, 4, 5), format for printing on receipts: 1 digit, 1 dash, 2 digits, 1 dash, 5 digits, 1 dash, 1 check sum digit e.g. 1-30-00245-8
Número de Registro Unico de ContribuyentesRUCEC13 digits
Número de Identificación TributariaNITSV4 digits-DOB-3 digits-1 digit (e.g. 0614-241287-102-5)
Número de Identificación TributariaNITGT7 digits, one dash (-); one digit (e.g. 1234567-1)
Registro Tributario NacionalRTNHN
Registro Federal de ContribuyentesRFCMXNatural persons: 4 digits, 6 numbers (YYMMDD), 3 digits (E.g. AAGB860519G31)
Companies: 3 digits, 6 numbers (YYMMDD), 3 digits (E.g. P&G851223B24)
Registro Unico de ContribuyentesRUCNI3 digits, 1 dash, 6 digits, 1 dash, 4 digits followed by 1 letter,
Registro Unico de ContribuyentesRUCPA
Registro Unico de ContribuyentesRUCPY6 to 8 digits, 1 dash, 1 check sum digit
Registro Unico de ContribuyentesRUCPE11 digits
Registro Único TributarioRUTUY12 digits
Registro de Informacion FiscalRIFVEFirst character is one of (J, G, V, E), one dash (-), then 9 digits e.g. J-305959918, in some cases can be written e.g. J-30595991-8

References

References

  1. ""A VAT number (VATIN), as used in countries of the EE"".
  2. "Vies on-the-Web - European Commission".
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  6. "EUROPA site – Validation".
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  8. [https://www.bmf.gv.at/dam/jcr:9f9f8d5f-5496-4886-aa4f-81a4e39ba83e/BMF_UID_Konstruktionsregeln.pdf Information über die Konstruktionsregeln der Umsatzsteuer-Identifikationsnummern (UID)] (PDF; 51 kB) From the [http://www.bmf.gv.at/ Bundesministeriums für Finanzen] (Austria), in April 2013. Retrieved 13 January 2022.
  9. "BULSTAT".
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  12. Vuori, Teppo. "Tarkistusmerkkien laskentamenetelmiä — Y-tunnus".
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  14. (2022). "Filing and paying Stamp Duty on Instruments". [[Revenue Commissioners.
  15. Albanese, Ilenia. (2022-08-10). "A cosa serve la Partita Iva? Ecco cosa sapere".
  16. (18 December 2020). "EU country codes, VAT numbers and enquiry letters for EC Sales Lists".
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  18. "What is the tax number". Tax Administration of the Republic of Slovenia.
  19. (2020-10-27). "More on how to obtain the NIE number in Spain".
  20. [http://www.skatteverket.se/skatter/mervardesskattmoms/momsvat.4.deeebd105a602bfe38000256.html Momsregistreringsnummer] Swedish tax agency (in Swedish)
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  32. ETtoday新聞雲. "企業老愛「打統編」 財政部怎麼說？ {{!}} ETtoday財經雲 {{!}} ETtoday新聞雲".
  33. "最新消息".
  34. "Nalogovy nomer nalogoplatelyshchika — novy rekvizit nalogovoy nakladnoy".
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  39. Joint VAT Consultative Committee. (10 September 2009). "Minutes of the 73rd JVCC meeting held on Friday 8 May 2009". HM Revenue & Customs.
  40. link. (7 May 2011 , HM Revenue & Customs)
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  42. "ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА СОЛИҚ ТЎЛОВЧИЛАРНИНГ ИДЕНТИФИКАЦИЯ РАҚАМЛАРИНИ БЕРИШ ВА ҚЎЛЛАШ ТИЗИМИ ТЎҒРИСИДА".
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