Currency, Exchange Rates & VAT
EU VAT Number Guide: Format by Country, VIES Check and VAT Formulas
If you sell to businesses in other EU countries, a valid VAT number from your customer is what allows you to invoice without charging VAT under the reverse-charge rules. A mistyped or invalid number can leave you liable for the VAT yourself.
This guide lists the format for every EU country, explains how to confirm a number in the European Commission's VIES system, and shows the formulas for adding and removing VAT correctly.
Key takeaways
- Every EU VAT number starts with a 2-letter country prefix. Greece uses EL, not GR.
- A format check catches typos; a VIES check confirms the number is registered for cross-border trade.
- Since Brexit, UK (GB) numbers are not in VIES, but Northern Ireland businesses trading goods use the XI prefix.
- To remove VAT from a gross price, divide by (1 + rate). Never just subtract the rate from the gross.
VAT number format for all 27 EU countries
| Country | Prefix | Format after the prefix | Example |
|---|---|---|---|
| Austria | AT | U + 8 digits | ATU12345678 |
| Belgium | BE | 10 digits, starting with 0 or 1 | BE0123456789 |
| Bulgaria | BG | 9 or 10 digits | BG123456789 |
| Croatia | HR | 11 digits | HR12345678901 |
| Cyprus | CY | 8 digits + 1 letter | CY12345678X |
| Czechia | CZ | 8, 9 or 10 digits | CZ12345678 |
| Denmark | DK | 8 digits | DK12345678 |
| Estonia | EE | 9 digits | EE123456789 |
| Finland | FI | 8 digits | FI12345678 |
| France | FR | 2 characters + 9 digits | FR12345678901 |
| Germany | DE | 9 digits | DE123456789 |
| Greece | EL | 9 digits | EL123456789 |
| Hungary | HU | 8 digits | HU12345678 |
| Ireland | IE | 8 or 9 characters (digits and letters) | IE1234567WA |
| Italy | IT | 11 digits | IT12345678901 |
| Latvia | LV | 11 digits | LV12345678901 |
| Lithuania | LT | 9 or 12 digits | LT123456789 |
| Luxembourg | LU | 8 digits | LU12345678 |
| Malta | MT | 8 digits | MT12345678 |
| Netherlands | NL | 9 digits + B + 2 digits | NL123456789B01 |
| Poland | PL | 10 digits | PL1234567890 |
| Portugal | PT | 9 digits | PT123456789 |
| Romania | RO | 2 to 10 digits | RO1234567890 |
| Slovakia | SK | 10 digits | SK1234567890 |
| Slovenia | SI | 8 digits | SI12345678 |
| Spain | ES | 9 characters; the first and/or last may be a letter | ESX1234567X |
| Sweden | SE | 12 digits | SE123456789001 |
Northern Ireland and the UK
Since 1 January 2021, Great Britain VAT numbers (GB) cannot be checked in VIES; use HMRC's service instead. Northern Ireland businesses trading goods with the EU use the XI prefix, which VIES does check.
How to confirm a VAT number with VIES
A format check, like the one on our VAT validator, tells you whether a number could be valid. To confirm that it is actually registered for intra-EU trade, use VIES (VAT Information Exchange System), the European Commission's free online service that queries each member state's database.
- Open the VIES service on the European Commission website.
- Select the country and enter the number without the prefix.
- Read the result: valid or invalid. Some countries also return the registered name and address; others, such as Germany, do not.
- If you enter your own VAT number as the requester, VIES gives you a consultation number. Save it with the invoice as evidence that you checked.
"Invalid" does not always mean fake
A number can show as invalid if the business is registered only for domestic VAT and not for cross-border trade, or if a national database is temporarily unavailable. Ask the customer to confirm, and do not apply the reverse charge until the number checks out.
Check whether a VAT number matches the official format for its country before you issue an invoice.
Validate a VAT numberWhy the check matters: the reverse charge
When a VAT-registered business in one EU country sells goods or most services to a VAT-registered business in another, the seller normally does not charge VAT. Instead the customer accounts for it in their own country: this is the reverse charge. The invoice must show both parties' VAT numbers and a note such as "Reverse charge".
If the customer's VAT number turns out to be invalid, tax authorities can treat the sale as a domestic supply and ask the seller for the VAT that should have been charged. Checking the number before invoicing protects you.
VAT formulas: adding and removing VAT correctly
| Example at Germany's 19% standard rate | Calculation | Result |
|---|---|---|
| Add VAT to €100 net | 100 × 1.19 | €119.00 |
| Remove VAT from €119 gross | 119 ÷ 1.19 | €100.00 |
| VAT inside €119 gross | 119 × 0.19 ÷ 1.19 | €19.00 |
| Common mistake: 19% of the gross | 119 × 0.19 | €22.61 (wrong) |
The same formulas work for any rate, including the UAE's 5% and Saudi Arabia's 15%. Do the arithmetic instantly with our sales tax calculator or percentage calculator.
Frequently asked questions
Why does Greece use EL instead of GR?
EL comes from Ellada, the Greek name for the country. VAT numbers use EL even though the ISO country code is GR.
Is a format check enough before invoicing?
No. A format check catches typos, but only VIES (or the national tax authority) confirms that the number is registered for cross-border trade.
Can I check a UK VAT number in VIES?
Not for Great Britain (GB) numbers since 2021; use HMRC's VAT number checker. Northern Ireland numbers with the XI prefix can be checked in VIES.
How do I remove 19% VAT from a price?
Divide the gross price by 1.19. For example, €238 ÷ 1.19 = €200 net, so the VAT is €38.
Sources
This guide is general educational information, not financial, tax or legal advice. Figures were checked on the date shown and can change. Read how we research and review content in our editorial standards. Source: https://www.floatforex.com/guides/eu-vat-number-guide