EC Country Codes and Customer VAT Number Formats
If you make sales or purchases from countries who are members of the EC, then certain VAT regulations will apply, in particular you may need to complete an EC Sales List once a quarter. You are able to make supplies to EC customers without VAT so long as your EC customer meets all the necessary criteria. Once of these criteria is that your customer must be registered for VAT in their EC country, to help you make sure you have a valid EC VAT Number there is a table below showing the formats of these numbers.
If you would like any further information about our taxation services, or have any questions or comments, please contact us.
| Country | Code | VAT Number Format | Number of characters | Notes |
| Austria | AT | U12345678 | 9 | First character will always be U |
| Belgium | BE | 1234567890 | 10 | 9 numbers prior to 1 April 2005 |
| Bulgaria | BG | 123456789 1234567890 |
9 or 10 | Joined the EU on 1 January 2007 |
| Cyprus | CY | 12345678X | 9 | Last character must be a letter |
| Czech Republic | CZ | 12345678 123456789 1234567890 |
8, 9 or 10 | Where 11, 12 or 13 numbers are quoted - delete the first three as these are a tax code |
| Denmark | DK | 12345678 | 8 | |
| Estonia | EE | 123456789 | 9 | |
| Finland | FI | 12345678 | 8 | |
| France | FR | 12345678901 X1234567890 1X123456789 XX123456789 |
11 | May include alphabetical characters - any except O or I(first or second or first and second) |
| Germany | DE | 123456789 | 9 | Must be the nine digit ‘Umsatzsteuer Identifikationsnummer’ |
| Greece | EL | 123456789 | 9 | |
| Hungary | HU | 12345678 | 8 | |
| Ireland | IE | 1234567X 1X23456X |
8 | Includes one or two alphabetical characters(last or second and last) |
| Italy | IT | 12345678901 | 11 | |
| Latvia | LV | 12345678901 | 11 | |
| Lithuania | LT | 123456789 123456789012 |
9 or 12 | |
| Luxembourg | LU | 12345678 | 8 | |
| Malta | MT | 12345678 | 8 | |
| Netherlands | NL | 123456789B01 | 12 | The tenth digit is always B |
| Poland | PL | 1234567890 | 10 | |
| Portugal | PT | 123456789 | 9 | |
| Romania | RO | 12 123 1234 12345 123456 1234567 12345678 123456789 1234567890 |
Minimum 2 Maximum 10 |
Joined the EU on 1 January 2007 |
| Slovak Republic | SK | 1234567890 | 10 | |
| Slovenia | SI | 12345678 | 8 | |
| Spain | ES | X12345678 12345678X X1234567X |
9 | Includes one or two alphabetical characters(first or last or first and last) |
| Sweden | SE | 123456789012 | 12 |
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