VAT identification number

A value added tax identification number or VAT identification number (VATIN) is an identifier used in many countries, including the countries of the European Union, for value added tax purposes.

In the EU, a VAT identification number can be verified online at the EU's official VIES[1] website, it confirms that the number is currently allocated and can provide the name or other identifying details of the entity to whom the identifier has been allocated.

The full identifier starts with an ISO 3166-1 alpha-2 country code (except for Greece which uses the non-standard country code EL) and then has between 5 and 12 characters. These 5 to 12 characters are numeric in most countries but in some countries they may contain letters.

Foreign companies that trade with non-enterprises in the EU may have a VATIN starting with "EU" instead of a country code.[2]

Contents

VAT numbers by countries

European Union VAT identification numbers

Country Local name Abbreviation Country code Format[3][4]
Austria Umsatzsteuer-Identifikationsnummer UID AT 'AT'+9 characters, the first position following the prefix is always "U" – e.g. ATU99999999
Belgium BTW identificatienummer / Numéro de TVA n° TVA

BTW-nr Mwst-nr

BE 'BE'+10 digits, the first digit following the prefix is always zero ("0") – e.g. BE0999999999
Bulgaria Идентификационен номер по ДДС[5]
Identifikacionen nomer po DDS
ЕИК
Булстат
BG 9–10 digits
Cyprus Αριθμός Εγγραφής Φ.Π.Α.
Arithmós Engraphḗs phi. pi. a.
ΦΠΑ CY 9 characters – e.g. CY99999999L
Czech Republic Daňové identifikační číslo DIČ CZ 8, 9 or 10 digits
Denmark Momsregistreringsnummer CVR DK 8 digits, 4 blocks of 2 – e.g. DK99 99 99 99, last digit is check digit
Estonia Käibemaksukohuslase number KMKR EE 9 digits
Finland Arvonlisäveronumero ALV nro FI 8 digits
France and Monaco Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire n° TVA FR 'FR'+11 digits, the first and/or the second value can also be a character – e.g. FRXX999999999
Germany Umsatzsteuer-Identifikationsnummer USt-IdNr. DE 9 digits
Greece Αριθμός Φορολογικού Μητρώου
Arithmós Phorologikoú Mētrṓou
ΑΦΜ EL 9 digits, last one is a check digit
Hungary Közösségi adószám ANUM HU 8 digits – e.g. HU12345678
Ireland Value added tax identification no. VAT no IE 'IE'+8 digits, the second can be a character and the last one must be a character – e.g. IE9S99999L (S = letter/digit/"+"/"*", L = letter)
Italy Partita IVA P.IVA IT 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number)
Latvia Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs PVN LV 11 digits
Lithuania PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas PVM LT 9 or 12 digits
Luxembourg Numéro d'identification à la taxe sur la valeur ajoutée No. TVA LU 8 digits
Malta Vat reg. no. Vat No. MT 8 digits
Netherlands BTW nummer BTW nr NL 'NL'+12 characters – e.g. NL999999999B99
Poland Numer Identyfikacji Podatkowej NIP PL 10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxx-xxx-xx-xx), but formally the number consists only of digits
Portugal Número de Identificação Fiscal (NIF) / Número de Identificação de Pessoa Colectiva (NIPC) – NIF PT 9 digits
Romania Cod de înregistrare în scopuri de TVA CF RO 2–10 digits
Slovakia Identifikačné číslo pre daň z pridanej hodnoty IČ DPH SK 10 digits
Slovenia Davčna številka ID za DDV SI 8 digits
Spain Número de Identificación Fiscal NIF ES 'ES'+9 digits, the first or the last value can also be a character – e.g. ESX9999999X
Sweden VAT-nummer or momsnummer Momsnr. SE 12 digits, of which the last two are always 01.[6]
United Kingdom and Isle of Man Value added tax registration number VAT Reg No GB Country code GB followed by either:
  • standard: 9 digits (block of 3, block of 4, block of 2 – e.g. GB999 9999 73)
  • branch traders: 12 digits (as for 9 digits, followed by a block of 3 digits)
  • government departments: the letters GD then 3 digits from 000 to 499 (e.g. GBGD001)
  • health authorities: the letters HA then 3 digits from 500 to 999 (e.g. GBHA599)

For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number (an identical algorithm is used for the 12-digit scheme, ignoring the extra 3-digit block).[7] The current modulus-97 series is expected to run out during 2010, so a parallel series of numbers is being introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755".[8] The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number (modulus 97), so the check number is either 55 less than or (if this would be negative) 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits.[9] The details of the 97−55 check algorithm were to be secret[10] but are now available from HMRC on request.[11]

The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number.[12]

Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits.[13] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.[9]

VAT numbers of non-EU countries

Country Local name Abbreviation Country code Format[14]
Albania Numrin i Identifikimit për Personin e Tatueshëm NIPT AL 10 characters, the first position following the prefix is "J" or "K", and the last character is a letter – e.g. (AL)K99999999L or (AL)J99999999L (L = Letter)
Australia Australian Tax Number ATN AU 11 digit number (where the first two are check digits)
Belarus Учетный номер плательщика
Uchetniy nomer platel'shika
УНП BY 9 digit number (ex. УНП 190190190)
Croatia Osobni identifikacijski broj
Personal identification number
OIB HR 11 digit number (ex. HR123 456 789 01) utilizing ISO 7064, MOD 11-10
Canada Business Number
numéro d'entreprise
BN / NE CA 15 characters
Norway Organisasjonsnummer
Organization number
Orgnr NO 9 digits
Philippines Tax Identification Number TIN PH 12 digit number (ex. xxx xxx xxx xxx)
Russia Идентификационный номер налогоплательщика
Indentifikatzionny nomer nalogoplatel'shchika
(Tax Identification Number)
ИНН RU 10 digits (legal personality) or 12 digits (human persons), fist two digits are region of birth or company registration (for foreign companies, two digits after leading 99) MOD 11-10
second two- inspection (before the year 2004, it changed, now stays).
for legal personality use the changeable second code (KPP), usually first 4 digits are the same (99-region rule does not apply), usually and default XXXX01001.
KPP is also the counter (last 3 digts)
The number of KPP's is limited to number of tax inspections in regions other than 77 and 50 (one and only for each) plus one code for the largest companies.
San Marino Codice operatore economico C.O.E. SM 5 digits
Switzerland CH 6 digits
Ukraine Ідентифікаційний номер платника податків
Identyfikacijnyj nomer platnyka podatkiv
ІНПП (ІНН) UA 10 digits

VAT numbers of Latin American countries

Country Local name Abbreviation Country code Format
Argentina Código Único de Identificación Tributaria CUIT AR 11 digits
Bolivia Número de Identificación Tributaria NIT BO
Brasil Cadastro Nacional de Pessoa Jurídica CNPJ BR composed of a base of 8 digits, a 4-digit radical, and 2 check digits. It is usually written like '11.111.111/0001-55' so as to be more human-readable.
Chile Rol Único Tributario RUT CL 8 digits, one dash, 1 digit
Colombia Número De Identificación Tributaria NIT CO
Costa Rica Cédula Jurídica CR
Ecuador Número de Registro Unico de Contribuyentes RUC EC 13 digits
El Salvador SV
Guatemala Número de Identificación de Contribuyentes GT
Honduras Registro Tributario Nacional RTN HN
Mexico Registro Federal de Causantes RFC MX 4 digits, space, 6 digits, space, 3 digits
Nicaragua Registro Unico de Contribuyentes RUC NI
Panama Registro Unico de Contribuyentes RUC PA
Paraguay Registro Unico de Contribuyentes RUC PY
Peru Registro Unico de Contribuyentes RUC PE
Dominican Republic Registro Nacional del Contribuyente RNC DO
Uruguay Registro Unico de Contribuyentes RUC UY
Venezuela Número de Identificación Tributaria NIT VE

References

  1. ^ VIES
  2. ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003
  3. ^ EUROPA site – Validation
  4. ^ IdEG
  5. ^ BULSTAT
  6. ^ Momsregistreringsnummer Swedish tax agency (in Swedish)
  7. ^ SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
  8. ^ Minutes of VAT Software Developer Forum held on 10 March 2009
  9. ^ a b Quayle, Stan. "VAT Registration Numbers – New series". VAT Developer Forum – 10 March 2009 (PowerPoint slides, zipped file). HM Revenue & Customs. pp. 34–41. http://www.hmrc.gov.uk/ebu/developer-mins100309.htm. Retrieved 3 November 2009. 
  10. ^ Minutes of Self Assessment Technical Workshop held on 25 November 2008
  11. ^ Joint VAT Consultative Committee (10 September 2009). "Minutes of the 73rd JVCC meeting held on Friday 8 May 2009". JVCC No 2, action point AP 8/09. HM Revenue & Customs. http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&propertyType=document&columns=1&id=HMCE_PROD1_029592. Retrieved 2 November 2009. "Agreed to publish on request, and make available to JVCC, but not to include on website in case it confuses and provokes low value contact." 
  12. ^ V1-28 Registration Vol 1, HM Revenue & Customs
  13. ^ VAT Trader Enrolment Help, Isle of Man Government
  14. ^ VAT Number Explanation

See also

External links

  • VIES, European "VAT Information Exchange System".
  • checkvat (open source)

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