VAT number formats for EU

Complying with value-added tax (VAT) regulations is essential for businesses trading within the European Union (EU). Registering for a VAT number in each country where you do business and using the correct VAT number format in your reporting are critical first steps towards VAT compliance. Every EU member state issues its own VAT registration number, with a unique combination of letters and digits. These identifiers are used to track cross-border transactions and confirm a business’s VAT status.

EU VAT numbers can be validated through the VAT Information Exchange System (VIES) — a tool provided by the European Commission that confirms the legitimacy of an EU VAT number. According to the European Commission, using the correct VAT number is critical in avoiding delays and penalties from noncompliance as well as benefiting VAT exemptions.

• Each EU country issues its own VAT number format that combines country-specific prefixes and a defined sequence of digits and/or letters.
• A valid VAT registration number is required for both EU and non-EU businesses that engage in taxable transactions within the EU.
• Businesses can use the VAT Information Exchange System (VIES) to verify that a customer’s or supplier’s EU VAT number is valid in real time.
• The timeline for receiving a VAT number varies by country, but businesses typically receive their VAT code within several weeks after submitting the required documents.

Below is a summary of the standard formats for each EU country, plus Norway, Switzerland, and the U.K. (non-EU nations).

A VAT number is a unique identifier assigned to businesses that are registered for VAT. Also referred to as a VAT code or VAT registration number, this identifier is issued by tax authorities to track taxable transactions, payments, and credits. For cross-border trade within the EU, the VAT number is crucial to identify businesses and comply with regulatory requirements.

Each country in the EU issues its own national VAT number. Businesses operating in multiple EU countries may need to register separately and obtain more than one VAT registration number. The One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes are designed to simplify VAT compliance across the EU.

Any business that conducts taxable transactions within the EU — including selling goods or providing digital or physical services across borders — generally needs a VAT registration number. This applies to both EU-based companies and non-EU sellers targeting EU customers. A valid EU VAT number is essential for collecting VAT, issuing compliant invoices, and claiming VAT deductions or exemptions for intra-community supplies.

Whether you’re an established EU-based company or a non-EU business entering the European market, understanding and using valid, correctly formatted VAT numbers is essential. Leveraging tools like VIES to verify VAT registration numbers can help ensure compliance, avoid costly delays, and maintain smooth cross-border trade operations.

Are VAT and EIN numbers the same?

No, VAT and EIN numbers are not the same. A VAT number is used for value-added tax identification in countries that collect VAT, while an EIN (Employer Identification Number) is issued by the U.S. IRS for domestic tax identification purposes.

Do U.S. entities have a VAT number?

U.S. entities do not automatically have VAT numbers, since the U.S. does not have a VAT system. However, a U.S. company may obtain a VAT registration number in a foreign jurisdiction if required to register for VAT there. 

Does a U.S. company need a VAT number to sell into the EU?

Yes, U.S. companies selling goods or certain services into the EU may need to register for VAT and obtain an EU VAT number, depending on the nature and volume of their transactions.