EU VAT Number Formats by Country: Prefixes and Checks
Quick answer: are EU VAT numbers formatted the same way?
No. Each country defines its own VAT number prefix, length and character pattern. The prefix often indicates the country, but the complete format must be interpreted using the country’s rules. A format check is only the first step; use VIES to validate the number.
Start with our EU VAT number checker.
Why country formats matter
Applying one country’s pattern to every VAT number creates false errors. A number can contain different combinations of letters and digits, and the number of characters varies. Keep the country separate from the number when storing business data so that validation can use the correct rules.
Format check versus VIES validation
A format check asks whether the number looks plausible for the selected country. A VIES check asks whether the relevant service finds a matching VAT number in the national database. These checks answer different questions and should not be confused.
For direct entry points, use the country VAT checks.
How to read a VAT number format
A VAT number normally has two parts: a country identifier and a national registration number. The identifier is often an ISO-style two-letter prefix, such as DE for Germany, FR for France or ES for Spain. That prefix is useful when routing a number to the right validation rule, but it is not a universal guarantee that the number was issued by that country. Some national systems display the prefix separately, while others include it in the value copied into an invoice or accounting system.
The remaining characters are defined by the national tax authority. They may be digits only, a mixture of letters and digits, or a structured sequence with a check character. Length also varies. For that reason, a global rule such as “two letters followed by nine digits” will reject legitimate numbers from some countries and accept malformed values from others. Store the country and VAT number as separate fields whenever possible, then apply the selected country’s rule.
Examples of country-specific patterns
The following examples illustrate why country-aware validation is necessary. They describe common displayed patterns; the official authority remains the source for the current rule.
| Country | Prefix | Typical pattern | Important detail |
|---|---|---|---|
| Austria | AT | ATU followed by eight digits |
The U is part of the common national pattern. |
| Belgium | BE | BE followed by ten digits |
Older and newer numbers can appear with different lengths. |
| Bulgaria | BG | Nine or ten digits | The number is numeric after the country prefix. |
| Croatia | HR | Eleven digits | The national part is numeric. |
| Cyprus | CY | Eight digits and one letter | The final letter is significant. |
| Czechia | CZ | Eight, nine or ten digits | Several lengths are used. |
| Denmark | DK | Eight digits | The national number is commonly grouped in pairs. |
| Estonia | EE | Nine digits | The national part is numeric. |
| Finland | FI | Eight digits | A presentation space may be added before the final check character. |
| France | FR | Two-character key and nine digits | The first two characters after FR are not simply a fixed prefix. |
| Germany | DE | Nine digits | The national part is numeric. |
| Greece | EL | Nine digits | Greece uses EL in EU VAT contexts rather than GR. |
| Hungary | HU | Eight digits | The middle digit can indicate the tax authority category. |
| Ireland | IE | Seven digits plus letters or a structured suffix | Several valid patterns exist. |
| Italy | IT | Eleven digits | The national part is numeric. |
| Luxembourg | LU | Eight digits | The national part is numeric. |
| Netherlands | NL | Nine digits, B, and two digits |
The current format includes a letter before the final two digits. |
| Poland | PL | Ten digits | The national part is numeric. |
| Portugal | PT | Nine digits | The national part is numeric. |
| Romania | RO | Two to ten digits | The national length is variable. |
| Slovakia | SK | Ten digits | The national part is numeric. |
| Slovenia | SI | Eight digits | The national part is numeric. |
| Spain | ES | Nine characters | The first or last character can be a letter depending on the entity type. |
| Sweden | SE | Twelve digits | The displayed value can include a final 01 for VAT purposes. |
This list is a practical orientation, not a replacement for a tax authority’s specification. Rules and registration practices can change, and the same country may support more than one valid pattern.
Formatting, normalization and validation
Input copied from an invoice can contain spaces, punctuation or a country prefix separated from the national number. A validation workflow can normalize harmless presentation characters before checking the value, but it should preserve the original input for audit and customer support. Do not silently remove meaningful letters or leading zeroes. A good form also asks for the country explicitly instead of guessing it from an incomplete number.
The first check is syntactic: does the value use an allowed prefix, length and character set? Some countries also define check-digit algorithms that can identify transcription errors. A successful format check still does not establish that the business is registered, trading, or entitled to use a particular tax treatment. It only says that the value is plausible for the selected rule.
A practical business workflow
When onboarding a supplier or customer, record the legal name, registered address, country and VAT number together. Run a format check as soon as the value is entered so obvious mistakes can be corrected while the source document is available. For an intra-EU transaction, perform the relevant VIES check and record the date, result and identifying details used for the check. If the result is negative, ask the business to confirm whether the number is active, newly issued, or registered for a different country.
Before an invoice is finalized, compare the VAT number on the invoice with the number stored in the customer record. A valid-looking prefix must not override a mismatch in the legal name or country. For recurring customers, recheck when account details change or when a tax-sensitive transaction requires current evidence. This layered process is more reliable than relying on a single pattern or a single result.
FAQ: VAT formats
Does the country prefix prove that a VAT number is valid?
No. It only provides a format or country hint. The number still needs a complete validation.
Can spaces be included in a VAT number?
Presentation may include spaces, but input systems should follow the accepted format and normalize only where the validation rules allow it.
Should a VAT number be checked again later?
For important transactions, a dated check is useful because registration data can change.
Summary
EU VAT formats vary by country. Select the correct country, follow its format and validate the VAT number before relying on it.
Source: European Commission: VIES.