VAT Number Format in Europe: Country Codes, Examples and VAT ID Guide (2026)

VAT number format can vary by country, which is why online sellers need to check the correct structure before invoicing customers, validating business partners, or setting up cross-border VAT compliance. In this guide, we explain how VAT number format works in Europe, show practical country examples, and explain when sellers need a VAT ID in 2026.

Need help checking the right VAT number format or planning VAT registration in Europe? hellotax can help you review your VAT setup and next compliance steps. Contact our VAT experts.

What is the VAT ID?

A VAT ID, also called a VAT identification number, is used to identify businesses for VAT purposes, especially in cross-border trade within the EU. In general, a VAT number begins with the country code of the Member State that issued it, followed by a country-specific block of digits or characters. Businesses often need a VAT ID for invoicing, intra-EU B2B trade, VAT reporting, and VAT number validation.

If your sales are cross-border B2C, our One Stop Shop (OSS): EU VAT Guide for Online Sellers in 2026 explains when OSS can simplify reporting and when local VAT numbers are still needed.

How is the VAT number format?

Below is a practical VAT number format overview for EU countries most relevant to online sellers. VAT IDs begin with a country code, but the number of digits or characters differs by country.

VAT number format by country	Structure
VAT ID Belgium	BE + 10 digits
VAT ID Bulgaria	BG + 9 digits BG + 10 digits
VAT ID Denmark	DK + 8 digits
VAT ID Germany	DE + 9 digits
VAT ID Estonia	EE + 9 digits
VAT ID Finland	FI + 8 digits
VAT ID France	FR + 11 characters (first and second positions can be a letter)
VAT ID Greece	GR + 9 digits
VAT ID Italy	IT + 11 digits
VAT ID Ireland	IE + 8 characters (second position can, last position must be a letter) IE + 9 characters (last two positions must be letters)
VAT ID Croatia	HR + 11 digits
VAT ID Latvia	LV + 11 digits
VAT ID Lithuania	LT + 9 digits LT + 12 digits
VAT ID Luxembourg	LU + 8 digits
VAT ID Malta	MT + 8 digits
VAT ID Netherlands	NL + 12 characters (third last position must be letter B)
VAT ID Austria	AT + U + 8 digits
VAT ID Poland	PL + 10 digits
VAT ID Portugal	PT + 9 digits
VAT ID Romania	RO + max. 10 digits
VAT ID Sweden	SE + 12 digits
VAT ID Slovenia	SI + 8 digits
VAT ID Slovakia	SK + 10 digits
VAT ID Spain	ES + 9 characters (first and/or last position can be a letter)
VAT ID Czech Republic	CZ + 8 digits CZ + 9 digits CZ + 10 digits
VAT ID Hungary	HU + 8 digits
VAT ID Cyprus	CY + 9 characters (last position must be a letter)
VAT ID United Kingdom (not longer part of the EU)	GB + 9 digits GB + 12 digits

Not sure which VAT number format applies to your business or where you need to register next? hellotax can help you review your VAT obligations and next compliance steps. Speak to our team here

When do you need a VAT ID (sales tax ID?

Typical situations where a business may need a VAT ID include:

• making taxable domestic supplies in its country of establishment
• selling goods or services cross-border within the EU to VAT-registered businesses
• storing goods in another EU country
• importing goods into the EU and acting as importer of record
• making intra-EU B2C distance sales above the relevant €10,000 threshold
• using online marketplaces or fulfilment models that require VAT identification
• applying VAT treatment under reverse charge rules in qualifying B2B cases

For online sellers, the most common triggers are stock storage, cross-border EU sales, imports, and marketplace activity.

If you are checking country-specific formats because you may need new registrations, our EU VAT Registration for Non-EU Businesses guide explains when local VAT numbers are required across Europe.

Where can I apply for a VAT number?

A VAT number is normally issued by the tax authority in the country where VAT registration is required. Depending on the country, the application may be submitted online, by post, through a local representative, or through a VAT compliance provider. The exact registration route depends on where your VAT obligation arises and whether you are established inside or outside the EU.

What information is usually required to register for a VAT ID?

The documents vary by country, but foreign businesses are commonly asked for:

• proof of tax or VAT registration in the home country
• certificate of incorporation
• articles of association
• extract from the company register
• proof of planned trade or economic activity
• contracts, invoices, or logistics evidence showing why registration is needed

For online sellers, tax authorities may also ask for marketplace evidence, warehouse contracts, import information, or proof of stock movement depending on the setup.

Where can I check a VAT number?

VAT numbers can be checked using the European Commission VIES VAT number validation tool. This is the main EU tool for checking whether a business is registered to trade cross-border within the EU. For online sellers, checking VAT numbers is especially important before applying B2B VAT treatment or relying on reverse charge rules.

If you need to validate a VAT number before applying B2B treatment, our guide to VAT EC Sales List explains how VAT numbers are used in cross-border reporting and why they matter for intra-EU transactions.

Where can I find my VAT identification number?

Your VAT number can be found on invoices and tax reports, and you can also retrieve and check it online. The latter is not necessarily relevant for one tax number, but for example, for cooperation with potential business partners.

Where must the VAT number be stated?

Your VAT number must normally appear on invoices you issue as a VAT-registered business, together with the amount of VAT charged and other required invoice details. In cross-border intra-EU B2B transactions, VAT numbers are particularly important because they help determine the correct VAT treatment and support the reporting of the transaction.

 

Tax number, tax identification number & VAT number

When we talk about the tax number in Germany, it is usually necessary to distinguish between the following 3 terms:

Tax number

The tax number is a personal number – it depends on the taxpayer’s place of residence and is made up of different abbreviations. If you move house, you will usually also receive a new tax number.

Tax identification number

The tax identification number is also a personal number. The tax identification number remains the same for life.

Value-added tax identification number

The value-added identification number (VAT number) is only required by entrepreneurs; employees have nothing to do with this tax number. Anyone who provides goods and services in Europe also needs a VAT number.

If you want a broader operational overview beyond VAT number format, our EU VAT Compliance Checklist for Online Sellers (2026) shows how registrations, OSS, filings, and tax letters fit together in practice.

Frequently Asked Questions

What is the VAT number format in Europe?
There is no single VAT number format for all of Europe. Each country uses its own VAT ID structure, but in general the format starts with the country code followed by a country-specific sequence of digits or characters.

How can I check if a VAT number is valid?
You can check a VAT number using the European Commission’s VIES VAT number validation tool. This is the main EU system used to verify whether a business is registered for cross-border VAT trade.

When do online sellers need a VAT ID?
Online sellers often need a VAT ID when they store goods in another country, make taxable domestic supplies, import goods into the EU, or make qualifying cross-border sales that trigger VAT registration obligations.

Do VAT numbers need to appear on invoices?
Yes, in most VAT-registered business situations the VAT number must appear on invoices together with the amount of VAT charged and other required invoice details.

Need help choosing the right VAT registration route or checking which VAT number format applies to your business? hellotax can help you review your VAT setup and next compliance steps. Contact our VAT experts.