How VAT numbers work
A VAT number identifies a business registered for VAT, or for GST and similar taxes. Each country sets its own format and name for it: an EU VAT number starts with a two-letter prefix, while Australia uses an ABN, India a GSTIN and Brazil a CNPJ.
The tables below show the format for 60 countries. Format alone does not prove a number is genuine, so check it with the official service. For EU numbers, that is the European Commission's VIES service.
EU VAT Number Formats
All 27 member states
| Country | Format |
|---|---|
| 🇦🇹 Austria | ATU + 8 digits (e.g. ATU12345678) |
| 🇧🇪 Belgium | BE + 10 digits, starting with 0 or 1 (e.g. BE0123456789) |
| 🇧🇬 Bulgaria | BG + 9 or 10 digits (e.g. BG123456789) |
| 🇭🇷 Croatia | HR + 11-digit OIB (e.g. HR12345678901) |
| 🇨🇾 Cyprus | CY + 8 digits + 1 letter (e.g. CY12345678X) |
| 🇨🇿 Czech Republic | CZ + 8, 9 or 10 digits (e.g. CZ12345678) |
| 🇩🇰 Denmark | DK + 8 digits (e.g. DK12345678) |
| 🇪🇪 Estonia | EE + 9 digits (e.g. EE123456789) |
| 🇫🇮 Finland | FI + 8 digits (e.g. FI12345678) |
| 🇫🇷 France | FR + 2 check characters + 9-digit SIREN (e.g. FR12345678901) |
| 🇩🇪 Germany | DE + 9 digits (e.g. DE123456789) |
| 🇬🇷 Greece | EL + 9 digits (e.g. EL123456789); Greece uses EL, not GR |
| 🇭🇺 Hungary | HU + 8 digits (e.g. HU12345678) |
| 🇮🇪 Ireland | IE + 7 digits + 1 or 2 letters (e.g. IE1234567FA) |
| 🇮🇹 Italy | IT + 11 digits (e.g. IT12345678901) |
| 🇱🇻 Latvia | LV + 11 digits (e.g. LV12345678901) |
| 🇱🇹 Lithuania | LT + 9 or 12 digits (e.g. LT123456789) |
| 🇱🇺 Luxembourg | LU + 8 digits (e.g. LU12345678) |
| 🇲🇹 Malta | MT + 8 digits (e.g. MT12345678) |
| 🇳🇱 Netherlands | NL + 9 digits + B + 2 digits (e.g. NL123456789B01) |
| 🇵🇱 Poland | PL + 10-digit NIP (e.g. PL1234567890) |
| 🇵🇹 Portugal | PT + 9 digits (e.g. PT123456789) |
| 🇷🇴 Romania | RO + 2 to 10 digits (e.g. RO12345678) |
| 🇸🇰 Slovakia | SK + 10 digits (e.g. SK1234567890) |
| 🇸🇮 Slovenia | SI + 8 digits (e.g. SI12345678) |
| 🇪🇸 Spain | ES + 9 characters: letter or digit, 7 digits, letter or digit (e.g. ESB12345678) |
| 🇸🇪 Sweden | SE + 10-digit organisation number + 01 (e.g. SE556677889901) |
VAT and GST Number Formats Outside the EU
| Country | Format |
|---|---|
| 🇦🇷 Argentina | CUIT: 11 digits (e.g. 30-12345678-9) |
| 🇦🇺 Australia | ABN: 11 digits (e.g. 51 824 753 556) |
| 🇧🇷 Brazil | CNPJ: 14 digits (e.g. 12.345.678/0001-95), plus state Inscricao Estadual for ICMS |
| 🇨🇦 Canada | 9-digit Business Number + RT + 4 digits (e.g. 123456789 RT0001); Quebec QST: 10 digits + TQ + 4 digits |
| 🇨🇱 Chile | RUT: 8 digits plus check digit (e.g. 76.123.456-7) |
| 🇨🇳 China | Unified Social Credit Code: 18 characters (e.g. 91310000MA1FL1234X) |
| 🇨🇴 Colombia | NIT: 9 digits plus check digit (e.g. 900123456-7) |
| 🇪🇬 Egypt | 9-digit tax registration number |
| 🇮🇸 Iceland | VAT (VSK) registration number issued by Skatturinn; businesses also hold a 10-digit kennitala |
| 🇮🇳 India | GSTIN: 15 characters = 2-digit state code + 10-character PAN + entity number + Z + check character (e.g. 27AAPFU0939F1ZV) |
| 🇮🇩 Indonesia | NPWP taxpayer number, now 16 digits (national ID number for residents) |
| 🇮🇱 Israel | 9-digit dealer number (company registration or ID number) |
| 🇯🇵 Japan | Qualified invoice registration number: T + 13 digits (e.g. T1234567890123) |
| 🇲🇾 Malaysia | SST registration number, e.g. W10-1808-32000001 |
| 🇲🇽 Mexico | RFC: 12 characters for companies, 13 for individuals (e.g. ABC123456XY1) |
| 🇳🇿 New Zealand | GST number is the IRD number: 8 or 9 digits (e.g. 123-456-789) |
| 🇳🇬 Nigeria | Tax Identification Number (TIN) issued by the tax authority |
| 🇳🇴 Norway | NO + 9-digit organisation number + MVA (e.g. NO123456789MVA) |
| 🇵🇪 Peru | RUC: 11 digits (e.g. 20123456789) |
| 🇵🇭 Philippines | Taxpayer Identification Number (TIN): 9 digits plus a branch code (e.g. 123-456-789-00000) |
| 🇷🇺 Russia | INN taxpayer number: 10 digits for companies, 12 digits for individuals |
| 🇸🇦 Saudi Arabia | 15 digits, beginning and ending with 3 (e.g. 300000000000003) |
| 🇷🇸 Serbia | PIB tax identification number, 9 digits (e.g. 123456789) |
| 🇸🇬 Singapore | GST registration number, usually the entity's UEN (e.g. 201912345K); some registrants hold an M-prefixed GST number |
| 🇿🇦 South Africa | 10 digits starting with 4 (e.g. 4123456789) |
| 🇰🇷 South Korea | Business registration number: 10 digits (e.g. 123-45-67890) |
| 🇨🇭 Switzerland | CHE-123.456.789 MWST (or TVA / IVA) |
| 🇹🇭 Thailand | 13-digit tax identification number (e.g. 0105512345678) |
| 🇹🇷 Turkey | 10-digit tax identification number (Vergi Kimlik Numarasi); individuals use their 11-digit TC ID number |
| 🇺🇦 Ukraine | 12-digit individual tax number of the VAT payer (IPN) |
| 🇦🇪 United Arab Emirates | Tax Registration Number (TRN): 15 digits, starting with 100 |
| 🇬🇧 United Kingdom | GB + 9 digits (e.g. GB123456789); XI prefix for Northern Ireland goods trade with the EU |
| 🇻🇳 Vietnam | 10-digit tax code (13 digits for dependent units); individuals use their 12-digit personal identification number |
Frequently Asked Questions
Are VAT numbers different in each country?
Yes. Each country sets its own format, so the length and structure vary. EU VAT numbers all begin with a two-letter country prefix, but the characters that follow differ by member state.
How do I check an EU VAT number?
Use the European Commission's VIES service. It confirms whether a number is valid for cross-border trade within the EU. A valid VIES result supports zero-rating an intra-EU supply, alongside the other conditions.
Does Greece use GR or EL for VAT numbers?
Greek VAT numbers use the prefix EL rather than the ISO country code GR.
Do all countries have VAT numbers?
No. Countries with no VAT, such as the United States, have no national VAT number. See countries with no VAT.
Where should a VAT number appear?
On VAT invoices, alongside the other required details. See what must appear on a VAT invoice.
Last reviewed on 31 October 2026.