VAT identification number

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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[1] 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.

The full identifier starts with an ISO 3166-1 alpha-2 country code (except for Greece which uses the non-standard country code EL) and then has between 2 and 12 characters. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters.

Foreign companies that trade with non-enterprises in the EU may have a VATIN starting with "EU" instead of a country code.[2]

VAT numbers by countries[edit]

European Union VAT identification numbers[edit]

Country Local name Abbreviation Country code Format[3][4]
Austria Umsatzsteuer-Identifikationsnummer UID AT 'ATU'+8 characters, – e.g. ATU99999999
Belgium BTW identificatienummer / Numéro de TVA n° TVA

BTW-nr Mwst-nr

BE 'BE'+9 or 10 digits, the first digit following the prefix is always zero ("0") or ("1") – e.g. BE0999999999. At this time no numbers starting with "1" are issued, but this can happen any time. If the first digit is "0", this digit can be legally omitted, resulting in a 9 digit VAT number.[5]
Bulgaria Идентификационен номер по ДДС[6]
Identifikacionen nomer po DDS

ДДС номер
BG 9–10 digits – e.g. BG999999999
Croatia PDV Id. Broj OIB PDV-ID; OIB HR 11 digit number (ex. HR12345678901) utilising ISO 7064, MOD 11-10
Cyprus Αριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.
ΦΠΑ CY 9 characters – e.g. CY99999999L
Czech Republic Daňové identifikační číslo DIČ CZ 'CZ'+8-10 digits
Denmark Momsregistreringsnummer CVR DK 8 digits – e.g. DK99999999,[7] last digit is check digit[8]
Estonia Käibemaksukohustuslase number KMKR EE 9 digits
Finland Arvonlisäveronumero ALV nro FI 8 digits - e.g. FI99999999,[9] last digit is a check digit utilizing MOD 11-2
France Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire n° TVA FR 'FR'+ 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. FRXX999999999

The French key is calculated as follow : Key = [ 12 + 3 * ( SIREN modulo 97 ) ] modulo 97, for example  : Key = [ 12 + 3 * ( 404,833,048 modulo 97 ) ] modulo 97 = [12 + 3*56] modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048 source from : www.insee.fr

Germany Umsatzsteuer-Identifikationsnummer USt-IdNr. DE 9 digits, e.g. DE999999999
Greece Αριθμός Φορολογικού Μητρώου
Arithmós Phorologikoú Mētrṓou
ΑΦΜ EL 9 digits, last one is a check digit
Hungary Közösségi adószám ANUM HU 8 digits (the first 8 digits of the national tax number) – e.g. HU12345678
Ireland Value added tax identification no. VAT no IE 'IE'+7 digits and one letter, optionally followed by a 'W' for married women, e.g. IE1234567T or IE1234567TW

'IE'+7 digits and two letters, e.g. IE1234567FA (since January 2013, see [2])
'IE'+one digit, one letter/"+"/"*", 5 digits and one letter (old style, currently being phased out, see [3])

Italy Partita IVA P.IVA IT 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number)
Latvia Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs PVN LV 11 digits
Lithuania PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas PVM kodas LT 9 or 12 digits
Luxembourg Numéro d'identification à la taxe sur la valeur ajoutée No. TVA LU 8 digits
Malta Vat reg. no. Vat No. MT 8 digits
Netherlands Btw-nummer Btw-nr. NL 'NL'+9 digits+B+2-digit company index – e.g. NL999999999B99
Poland Numer Identyfikacji Podatkowej NIP PL 10 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 persons), but formally the number consists only of digits
Portugal Número de Identificação Fiscal (NIF) - for individual persons / Número de Identificação de Pessoa Colectiva (NIPC) – for companies NIF or NIPC PT 9 digits
Romania Codul de identificare fiscală CIF RO 2–10 digits; the last digit is the check digit
Slovakia Identifikačné číslo pre daň z pridanej hodnoty IČ DPH SK 'SK'+10 digits (number must be divisible by 11)
Slovenia Davčna številka ID za DDV SI 8 digits, last one is a check digit[10]
Spain Número de Identificación Fiscal (for freelancers) or Código de Identificación Fiscal (for companies) NIF / CIF ES 'ES'+9 digits, the first or the last value can also be a character – e.g. ESX9999999X
Sweden VAT-nummer or momsnummer Momsnr. SE 12 digits, of which the last two are always 01 e.g. SE999999999901. The first 10 digits are the same as the Swedish organisationsnummer.[11]
United Kingdom and Isle of Man Value added tax registration number VAT Reg No GB Country code GB followed by either:
  • standard: 9 digits (block of 3, block of 4, block of 2 – e.g. GB999 9999 73)
  • branch traders: 12 digits (as for 9 digits, followed by a block of 3 digits)
  • government departments: the letters GD then 3 digits from 000 to 499 (e.g. GBGD001)
  • health authorities: the letters HA then 3 digits from 500 to 999 (e.g. GBHA599)

For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number (an identical algorithm is used for the 12-digit scheme, ignoring the extra 3-digit block).[12] The current modulus-97 series is expected to run out during 2010, so a parallel series of numbers is being introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755".[13] The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number (modulus 97), so the check number is either 55 less than or (if this would be negative) 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits.[14] The details of the 97−55 check algorithm were to be secret[15] but are now available from HMRC on request.[16]

The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number.[17]

Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits.[18] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.[14]

VAT numbers of non-EU countries[edit]

Country Local name Abbreviation Country code Format[19]
Albania Numri i Identifikimit për Personin e Tatueshëm NIPT AL 10 characters, the first position following the prefix is "J" or "K", and the last character is a letter – e.g. (AL)K99999999L or (AL)J99999999L (L = Letter)
Australia Tax File Number TFN AU 9 digit number (where the last digit is a check digit)
Belarus Учетный номер плательщика
Uchetniy nomer platel'shika
УНП (UNP) BY 9 digit number (ex. УНП 190190190)
Canada Business Number
Numéro d'entreprise
BN / NE CA 15 characters
India Value Added Tax - Taxpayer Identification Number / Central Sales Tax - Taxpayer Identification Number (In most states) VAT TIN /
CST TIN
IN 11 digit number followed by V, to indicate VAT TIN (or by C to indicate CST TIN). First two digits identify the state where the registration is done, e.g. 27 indicates State of Maharashtra. The system was introduced with effect from 2006-04-01.
Norway Organisasjonsnummer
Organization number
Orgnr NO 9 digits and the letters 'MVA' to indicate VAT registration. Last (ninth) digit is a MOD11 checksum digit.[20]
Philippines Tax Identification Number TIN PH 12 digit number (ex. xxx xxx xxx xxx)
Russia Идентификационный номер налогоплательщика
Indentifikatzionny nomer nalogoplatel'shchika
(Tax Identification Number)
ИНН RU 10 digits (companies) or 12 digits (persons), fist 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 changed, now stays).
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.
San Marino Codice operatore economico C.O.E. SM 5 digits
Serbia Poreski identifikacioni broj
Tax identification number
PIB RS 9 digits (ex. 129456789) 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
Switzerland Mehrwertsteuernummer MWST/TVA/IVA CH 6 digits (up to 31/12/2013). CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE-123.456.789 TVA
Turkey Vergi Kimlik Numarası TR 10 digits
Digits can be any number between 0 to 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, hence fort.
Ukraine Ідентифікаційний номер платника податків
Identyfikacijnyj nomer platnyka podatkiv
ІНПП (ІНН) UA 12 digits

VAT numbers of Latin American countries[edit]

Country Local name Abbreviation Country code Format
Argentina Código Único de Identificación Tributaria CUIT AR 11 digits
Bolivia Número de Identificación Tributaria NIT BO
Brazil Cadastro Nacional de Pessoa Jurídica CNPJ BR composed of a base of 8 digits, a 4-digit radical, and 2 check digits. It is usually written like '11.111.111/0001-55' so as to be more human-readable.
Chile Rol Único Tributario RUT CL 8 digits, one dash, 1 digit
Colombia Número De Identificación Tributaria NIT CO 9 digits and 1 check digit
Costa Rica Cédula Jurídica CR Personas 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.

Ecuador Número de Registro Unico de Contribuyentes RUC EC 13 digits
El Salvador RTN SV
Guatemala Número de Identificación Tributaria NIT GT seven digits, one dash (-); one digit (like 1234567-1)
Honduras Registro Tributario Nacional RTN HN
Mexico Registro Federal de Contribuyentes RFC MX Natural: 4 digits, 6 numbers (YYMMDD), 3 digits (like AAGB860519G31)

Companies: 3 digits, 6 numbers (YYMMDD), 3 digits (like P&G851223B24)

Nicaragua Registro Unico de Contribuyentes RUC NI
Panama Registro Unico de Contribuyentes RUC PA
Paraguay Registro Unico de Contribuyentes RUC PY
Peru Registro Unico de Contribuyentes RUC PE 11 digits
Dominican Republic Registro Nacional del Contribuyente RNC DO
Uruguay Registro Único Tributario RUT UY
Venezuela Registro de Informacion Fiscal RIF VE First digit must be (J, G, V, E), one dash (-), next 9 (nine) numbers like J-305959918, in some cases can be written like J-30595991-8

See also[edit]

References[edit]

  1. ^ VIES
  2. ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003[dead link]
  3. ^ EUROPA site – Validation
  4. ^ IdEG
  5. ^ Belgian Law - See Art.3
  6. ^ BULSTAT
  7. ^ http://www.erhvervsstyrelsen.dk/hvad_er_cvr
  8. ^ http://www.erhvervsstyrelsen.dk/modulus_11
  9. ^ http://tarkistusmerkit.teppovuori.fi/tarkmerk.htm#y-tunnus2
  10. ^ [1] Ministry of Finance - Tax Administration of the Republic of Slovenia
  11. ^ Momsregistreringsnummer Swedish tax agency (in Swedish)
  12. ^ SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
  13. ^ Minutes of VAT Software Developer Forum held on 10 March 2009
  14. ^ a b Quayle, Stan. "VAT Registration Numbers – New series". VAT Developer Forum – 10 March 2009 (PowerPoint slides, zipped file). HM Revenue & Customs. pp. 34–41. Retrieved 3 November 2009. 
  15. ^ Minutes of Self Assessment Technical Workshop held on 25 November 2008
  16. ^ Joint VAT Consultative Committee (10 September 2009). "Minutes of the 73rd JVCC meeting held on Friday 8 May 2009". JVCC No 2, action point AP 8/09. HM Revenue & Customs. Retrieved 2 November 2009. "Agreed to publish on request, and make available to JVCC, but not to include on website in case it confuses and provokes low value contact." 
  17. ^ V1-28 Registration Vol 1, HM Revenue & Customs
  18. ^ VAT Trader Enrolment Help, Isle of Man Government
  19. ^ VAT Number Explanation
  20. ^ http://www.brreg.no/samordning/organisasjonsnummer.html

External links[edit]