A VAT number, also called a VAT ID or VAT registration number, is the identifier a tax authority issues to a business registered to charge and report value-added tax. It appears on invoices and returns, and it lets customers and tax authorities confirm that the business is registered in that country.
There is no single global VAT number. Each country issues its own, and a business selling into several countries can hold several. This article is educational information, not tax advice. Registration rules, thresholds and formats change, so confirm the current requirements with the relevant tax authority.
What is a VAT ID?
"VAT number," "VAT ID," "VAT identification number" and "VAT registration number" all describe the same thing. Other countries use their own names for the equivalent identifier:
- VAT ID or VAT number: the European Union, the United Kingdom and many other countries.
- GST number: countries that call their value-added tax a goods and services tax, such as Australia, New Zealand and Canada.
- GSTIN: the 15-character Goods and Services Tax Identification Number used in India.
The identifier is used on tax invoices, VAT returns, registration records and business-to-business transactions. For the tax itself, see What is VAT?.
If you are asking whether a US business needs one, see Do US companies have a VAT number?.
How a VAT number works
Once registered, a business uses its VAT number in four places:
- Invoices. A VAT invoice generally shows the supplier's VAT number, and for many B2B sales the customer's number too.
- Returns. The business reports the VAT it charged and the VAT it can reclaim under that number.
- Cross-border B2B sales. A customer's valid VAT number is usually what lets a supplier treat a sale as B2B, which can move the obligation to account for VAT onto the customer (see reverse charge below).
- Verification. Customers and authorities check the number against official databases before relying on it.
EU VAT number formats by country
In the EU, the European Commission describes the structure this way: "A VAT identification number begins with the code of the country concerned followed by a block of digits or characters." Each Member State sets its own format. The table below follows the structure published in the Commission's VIES FAQ, where 9 stands for a digit and other letters stand for characters.
| Country | Prefix | Format | Structure |
|---|---|---|---|
| Austria | AT | ATU99999999 | 9 characters, starting with U |
| Belgium | BE | BE0999999999 or BE1999999999 | 10 digits |
| Bulgaria | BG | BG999999999 or BG9999999999 | 9 or 10 digits |
| Croatia | HR | HR99999999999 | 11 digits |
| Cyprus | CY | CY99999999L | 9 characters, ending in a letter |
| Czechia | CZ | CZ99999999 to CZ9999999999 | 8, 9 or 10 digits |
| Denmark | DK | DK99 99 99 99 | 4 blocks of 2 digits |
| Estonia | EE | EE999999999 | 9 digits |
| Finland | FI | FI99999999 | 8 digits |
| France | FR | FRXX 999999999 | 2 characters, then 9 digits |
| Germany | DE | DE999999999 | 9 digits |
| Greece | EL | EL999999999 | 9 digits |
| Hungary | HU | HU99999999 | 8 digits |
| Ireland | IE | IE9S99999L or IE9999999WI | 8 or 9 characters |
| Italy | IT | IT99999999999 | 11 digits |
| Latvia | LV | LV99999999999 | 11 digits |
| Lithuania | LT | LT999999999 or LT999999999999 | 9 or 12 digits |
| Luxembourg | LU | LU99999999 | 8 digits |
| Malta | MT | MT99999999 | 8 digits |
| Netherlands | NL | NLSSSSSSSSSSSS | 12 characters |
| Poland | PL | PL9999999999 | 10 digits |
| Portugal | PT | PT999999999 | 9 digits |
| Romania | RO | RO99 to RO9999999999 | 2 to 10 digits |
| Slovakia | SK | SK9999999999 | 10 digits |
| Slovenia | SI | SI99999999 | 8 digits |
| Spain | ES | ESX9999999X | 9 characters |
| Sweden | SE | SE999999999999 | 12 digits |
| Northern Ireland | XI | XI999 9999 99 | Same structure as UK numbers |
Two prefixes catch people out. Greece uses EL, not its ISO country code GR. Northern Ireland businesses trading goods with the EU use the XI prefix, because Northern Ireland still follows EU VAT rules for goods.
A number in the right format is not proof that it is valid. It can be well formed but never issued, deregistered, or not enabled for cross-border transactions. Check it against the official database before relying on it.
UK VAT numbers
UK VAT numbers use the GB prefix. According to the same VIES structure table, a standard UK number is 9 digits (GB999 9999 99), a branch registration adds a 3-digit block (12 digits in total), and government departments and health authorities use 5-character numbers beginning GD or HA.
Since Brexit, the EU's VIES system no longer validates GB numbers. Use HMRC's Check a UK VAT number service instead, which returns the name and address the number is registered to.
Reverse charge basics
The reverse charge moves the obligation to account for VAT from the supplier to the business customer. When an EU business buys most services from a supplier in another country, the customer accounts for the VAT in its own return instead of paying it on the invoice. The EU's Your Europe guidance puts it plainly: when you sell services to businesses in another EU country, you "don't usually need to charge" VAT, and the customer accounts for it through the reverse charge.
That is why the customer's VAT number matters. It is usually the evidence that the customer is a business. Validate it, keep the result with the invoice, and add the reverse-charge note the country requires. For more detail, see the reverse charge glossary entry.
OSS and IOSS basics
Since 1 July 2021, the EU's One Stop Shop lets a business report VAT on sales to consumers across the EU through a single registration, instead of registering in every Member State. There are three schemes:
| Scheme | Who can use it | What it covers |
|---|---|---|
| Non-Union OSS | Businesses not established in the EU | Services supplied to consumers in any EU country, including digital services |
| Union OSS | Businesses established in the EU | Cross-border services to consumers and intra-EU distance sales of goods |
| Import OSS (IOSS) | EU and non-EU businesses | Imported goods sold to consumers in consignments of no more than €150 |
Union OSS runs under a business's existing VAT number, while non-Union OSS and IOSS registrations receive their own identification number from the Member State where you register. A non-EU business using IOSS must generally appoint an EU intermediary. OSS covers sales to consumers only; B2B sales stay on the reverse charge or local registrations. See the glossary entries for OSS and IOSS.
When does a non-resident seller need a VAT number?
It depends on what you sell, to whom, and where your goods are. Common triggers for a business based outside the country:
- Digital services to EU consumers. The EU's €10,000 cross-border threshold applies only to businesses established in the EU, so a US seller of SaaS or downloads to EU consumers generally owes VAT from the first sale. Non-Union OSS lets it report that VAT through one registration.
- Low-value goods shipped into the EU. Consignments of €150 or less sold to EU consumers can be reported through IOSS, or the VAT is collected at import.
- Goods stored in a country. Holding inventory in an EU warehouse or a UK fulfilment centre usually requires a local VAT registration in that country.
- Any taxable supply in the UK. HMRC says you must register if you are based outside the UK and supply goods or services to the UK, or expect to in the next 30 days. The £90,000 threshold that applies to UK businesses does not apply. See Register for VAT.
- Goods of £135 or less sold directly to UK consumers. HMRC requires the seller to charge UK VAT at the point of sale unless the sale goes through an online marketplace, which takes on that responsibility.
Selling only to businesses often means no registration at all, because the customer reverse-charges the VAT. That depends on the country and the supply, so confirm it before assuming.
How to get a VAT number
The process differs by country, but the steps are similar:
- Confirm the registration trigger. Document the sale, import, inventory or digital-service rule that applies.
- Pick the right registration. Choose between a local VAT registration, a one-stop-shop registration, or both. Some countries require a non-resident to appoint a local tax representative.
- Gather documents. Authorities usually ask for incorporation records, your home-country tax ID (an EIN for US companies), ownership details, bank information, expected sales and a description of the business.
- Apply to the tax authority. Apply through the national tax authority, the OSS portal of your chosen Member State, or HMRC's VAT registration service for the UK.
- Record the effective date. The date the obligation started can be earlier than the date the number is issued, and returns can be due for the gap.
- Update invoicing. Put the number on invoices, apply the correct rates, and set up the filing calendar.
For a country-level example, see the Germany VAT registration guide. Our country guides for the European Union, the United Kingdom, France and 100+ other countries cover local thresholds, rates and filing rules.
How to verify a VAT number
Use the issuing government's validation service whenever possible.
- EU and Northern Ireland (XI) numbers: the European Commission's VIES VAT number validation tool, or Kintsugi's free EU VAT number checker, which queries VIES directly.
- UK (GB) numbers: HMRC's Check a UK VAT number service.
- GST numbers: the tax authority that issued them. India's GST portal, for example, offers a taxpayer search.
An "invalid" VIES result can mean the number doesn't exist, hasn't been activated for intra-EU transactions, or hasn't finished registering in the national database. Keep the validation result with your records when the number affects how you tax a sale.
Is a VAT ID the same as a tax ID?
No. A VAT ID is specific to value-added tax. It is not the same as:
- A federal income tax identifier, such as a US Employer Identification Number (EIN).
- A US state sales tax permit.
- A company registration number.
- A customs or importer number, such as an EU EORI number.
Some countries combine identifiers in their systems, but don't assume one number can stand in for another. The United States has no federal VAT, so US businesses don't receive a US VAT number.
Common VAT number mistakes
- Treating an EIN or sales tax permit as a foreign VAT registration.
- Using GR instead of EL for Greece, or a GB number for Northern Ireland goods.
- Validating a customer's number once and never checking it again.
- Zero-rating or reverse-charging a sale without keeping the validation result.
- Registering after the obligation started and overlooking the earlier periods.
- Assuming an OSS registration covers inventory held in an EU country.
Let Kintsugi handle your VAT registrations
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Frequently asked questions
What is a VAT number used for?
A VAT number identifies a business registered for VAT in a country. It goes on invoices and returns, and a customer's valid VAT number is usually what supports B2B treatment, such as the reverse charge, on a cross-border sale.
Is a VAT ID the same as a VAT number?
Yes. VAT ID, VAT number, VAT identification number and VAT registration number all mean the same thing. GST numbers and India's GSTIN serve the same purpose in countries that call the tax GST.
What does an EU VAT number look like?
It starts with a two-letter country prefix followed by 2 to 12 digits or characters, depending on the country. Germany uses DE plus 9 digits, France uses FR plus 2 characters and 9 digits, and Greece uses EL rather than GR.
Can I use one VAT number in every EU country?
No. Each Member State issues its own VAT number. The One Stop Shop lets you report sales to consumers across the EU through one registration, but it doesn't replace a local registration where one is required, such as for stored inventory.
Does a US company need a VAT number to sell to Europe?
Not always. A US company selling digital services to EU consumers generally owes VAT from the first sale and can report it through non-Union OSS. Sales only to EU businesses are often reverse-charged by the customer. See Do US companies have a VAT number?
How do I check if a VAT number is valid?
Use VIES for EU and Northern Ireland numbers, or Kintsugi's EU VAT number checker, which queries VIES. Use HMRC's Check a UK VAT number service for GB numbers. Keep the result with the invoice.
