VAT identification number
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.
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
European Union VAT identification numbers
Country | Local name | Abbreviation | Country code | Format[3][4] |
---|---|---|---|---|
Austria | Umsatzsteuer-Identifikationsnummer | UID | AT | 'AT'+9 characters, the first position following the prefix is always "U" – e.g. ATU99999999 |
Belgium | BTW identificatienummer / Numéro de TVA | n° TVA
BTW-nr Mwst-nr |
BE | 'BE'+10 digits, the first digit following the prefix is always zero ("0") – e.g. BE0999999999 |
Bulgaria | Идентификационен номер по ДДС[5] Identifikacionen nomer po DDS |
ЕИК Булстат |
BG | 9–10 digits – e.g. BG999999999 |
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,[6] last digit is check digit[7] |
Estonia | Käibemaksukohustuslase number | KMKR | EE | 9 digits |
Finland | Arvonlisäveronumero | ALV nro | FI | 8 digits |
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 |
Greece | Αριθμός Φορολογικού Μητρώου Arithmós Phorologikoú Mētrṓou |
ΑΦΜ | EL | 9 digits, last one is a check digit |
Hungary | Közösségi adószám | ANUM | HU | 8 digits – e.g. HU12345678 |
Ireland | Value added tax identification no. | VAT no | IE | 'IE'+8 digits, the second can be a character and the last one must be a character – e.g. IE9S99999L (S = letter/digit/"+"/"*", L = letter) |
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 | 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'+12 characters – 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) / Número de Identificação de Pessoa Colectiva (NIPC) – | NIF | PT | 9 digits |
Romania | Cod de înregistrare în scopuri de TVA | CF | RO | 2–10 digits; last digit is check digit |
Slovakia | Identifikačné číslo pre daň z pridanej hodnoty | IČ DPH | SK | 10 digits |
Slovenia | Davčna številka | ID za DDV | SI | 8 digits |
Spain | Número de Identificación Fiscal | NIF | 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.[8] |
United Kingdom and Isle of Man | Value added tax registration number | VAT Reg No | GB | Country code GB followed by either:
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).[9] 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".[10] 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.[11] The details of the 97−55 check algorithm were to be secret[12] but are now available from HMRC on request.[13] 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.[14] 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.[15] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.[11] |
VAT numbers of non-EU countries
Country | Local name | Abbreviation | Country code | Format[16] |
---|---|---|---|---|
Albania | Numrin 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 | BY | 9 digit number (ex. УНП 190190190) |
Croatia | Osobni identifikacijski broj Personal identification number |
OIB | HR | 11 digit number (ex. HR123 456 789 01) utilizing ISO 7064, MOD 11-10 |
Canada | Business Number numéro d'entreprise |
BN / NE | CA | 15 characters |
Norway | Organisasjonsnummer Organization number |
Orgnr | NO | 9 digits and the letters 'MVA' to indicate VAT registration |
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 (legal personality) or 12 digits (human 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 |
Switzerland | Mehrwertsteuernummer | MWST/TVA/IVA | CH | 6 digits (up to 31/12/2012). CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE123456789TVA |
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
Country | Local name | Abbreviation | Country code | Format |
---|---|---|---|---|
Argentina | Código Único de Identificación Tributaria | CUIT | AR | 11 digits |
Bolivia | Número de Identificación Tributaria | NIT | BO | |
Brasil | 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 | |
Costa Rica | Cédula Jurídica | CR | ||
Ecuador | Número de Registro Unico de Contribuyentes | RUC | EC | 13 digits |
El Salvador | 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 Causantes | RFC | MX | 3 digits, space, 6 digits, space, 3 digits |
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 | |
Dominican Republic | Registro Nacional del Contribuyente | RNC | DO | |
Uruguay | Registro Unico de Contribuyentes | RUC | 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
References
- ^ VIES
- ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003
- ^ EUROPA site – Validation
- ^ IdEG
- ^ BULSTAT
- ^ http://www.erhvervsstyrelsen.dk/hvad_er_cvr
- ^ http://www.erhvervsstyrelsen.dk/modulus_11
- ^ Momsregistreringsnummer Swedish tax agency (in Swedish)
- ^ SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
- ^ Minutes of VAT Software Developer Forum held on 10 March 2009
- ^ 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.
- ^ Minutes of Self Assessment Technical Workshop held on 25 November 2008
- ^ 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.
- ^ V1-28 Registration Vol 1, HM Revenue & Customs
- ^ VAT Trader Enrolment Help, Isle of Man Government
- ^ VAT Number Explanation
External links