What are the formats of VAT numbers across EU member states?
Each EU member state has its own VAT number format, defined by the EU VAT Directive and implemented nationally. EU VAT numbers begin with a 2-letter country code followed by a numeric or alphanumeric string of defined length and structure. VAT number validation includes format checking (regex), check digit verification (where applicable), and real-time lookup via VIES. Incorrect format is a common cause of automated VAT validation rejection.
What are the VAT number formats for key EU member states?
VAT number formats by country: GB (UK, post-Brexit): GB followed by 9 digits (standard), 12 digits (branch traders), or GD/HA prefix (government/health). DE (Germany): DE followed by 9 digits. FR (France): FR followed by 2 alphanumeric characters and 9 digits. IT (Italy): IT followed by 11 digits. ES (Spain): ES followed by letter + 7 digits + letter. NL (Netherlands): NL followed by 9 digits + B + 2 digits. PL (Poland): PL followed by 10 digits. BE (Belgium): BE followed by 10 digits. SE (Sweden): SE followed by 12 digits. IE (Ireland): IE followed by 8 or 9 characters (alphanumeric). Check digit algorithms vary by country.
Frequently Asked Questions
- How do I validate an EU VAT number programmatically?
- EU VAT number validation steps: (1) Format check: validate country prefix and string length/pattern against a regex per country; (2) Check digit: compute the check digit algorithm for countries that use one (e.g., Ireland uses a weighted mod 23 algorithm); (3) VIES lookup: query the VIES SOAP API (ec.europa.eu/taxation_customs/vies/technicalInformation.html) with the country code and VAT number. VIES confirms valid/invalid status and (for some member states) name and address. Note that VIES can return a 'service unavailable' error if the member state system is down; retry logic is essential for production systems.
- What happens when a supplier quotes an incorrect VAT number on an invoice?
- An incorrect VAT number on an invoice can: (1) Prevent the buyer from recovering input VAT (the invoice is not a valid VAT invoice); (2) Indicate that the supplier is not VAT-registered (the number does not exist) -- the buyer may be paying VAT to a fraudulent supplier; (3) Create audit risk for both parties if VIES validation is performed retroactively. The buyer should request a corrected invoice with the correct VAT number. Automated VAT number validation at invoice receipt catches this issue before posting.