Concept Definition
What is a VAT number?
A VAT number (VAT identification number) is a unique identifier issued by a tax authority to a VAT-registered business. In the EU, it begins with a two-letter country code followed by alphanumeric digits. VAT numbers must appear on invoices and can be verified via VIES for EU registrations.
What is the format of EU VAT numbers?
EU VAT numbers follow country-specific formats but always begin with a two-letter ISO country code. Examples:
- Germany (DE): DE followed by 9 digits. Example: DE123456789
- France (FR): FR followed by 2 characters and 9 digits. Example: FR12345678901
- Italy (IT): IT followed by 11 digits. Example: IT12345678901
- UAE: Tax Registration Number (TRN) issued by FTA. 15-digit numeric format.
Frequently Asked Questions
- How can a VAT number be verified?
- EU VAT numbers can be verified via the VIES (VAT Information Exchange System) database operated by the European Commission. The VIES API returns the registration status, business name, and address for valid numbers. Non-EU VAT numbers must be verified against national tax authority databases.
- Is a VAT number the same as a company registration number?
- No. A VAT number is issued by the tax authority for VAT purposes. A company registration number is issued by the commercial registry (e.g., Companies House in the UK, RCS in France). They are different identifiers and may both be required on invoices.