UK VAT numbers
A UK VAT registration number is GB followed by 9 digits, usually written in groups: GB123 4567 89. You may also see it without the GB, as 123 4567 89.
A few businesses have 12 digits: the usual 9, then 3 more, such as GB123 4567 89 001. The European Commission’s table describes these as identifying branch traders. Check a 12-digit number exactly as written: in our tests of HMRC’s service, a 12-digit number is looked up as a number in its own right, not as a branch of the 9-digit one.
Government departments use GBGD and 3 digits, and health authorities GBHA and 3 digits. HMRC’s online check accepts only 9 and 12 digit numbers, so it can’t confirm these.
Northern Ireland (XI) numbers
Since the UK left the EU, businesses in Northern Ireland that trade goods with the EU use the prefix XI in place of GB for those dealings. The number after the prefix is the same as their GB number, for example XI123 4567 89. XI numbers are checked through the EU’s VIES service, not HMRC’s UK service.
When a Northern Ireland business sends an invoice to a customer in the EU, it must show the customer’s VAT number with that country’s code in front (Notice 700/21, section 4.2).
EU VAT numbers by country
In the examples, letters other than the country code stand for letters, and the digits are made up. Enter the number exactly as it appears on the invoice.
| Country | Code | After the code | Example layout |
|---|---|---|---|
| Austria | AT | U and 8 digits | ATU12345678 |
| Belgium | BE | 10 digits, starting 0 or 1 | BE0123456789 |
| Bulgaria | BG | 9 or 10 digits | BG123456789 |
| Croatia | HR | 11 digits | HR12345678901 |
| Cyprus | CY | 8 digits and a letter | CY12345678L |
| Czechia | CZ | 8, 9 or 10 digits | CZ12345678 |
| Denmark | DK | 8 digits (often written in pairs) | DK12 34 56 78 |
| Estonia | EE | 9 digits | EE123456789 |
| Finland | FI | 8 digits | FI12345678 |
| France | FR | 2 characters, then 9 digits | FRXX123456789 |
| Germany | DE | 9 digits | DE123456789 |
| Greece | EL | 9 digits (EL, not GR) | EL123456789 |
| Hungary | HU | 8 digits | HU12345678 |
| Ireland | IE | 8 or 9 characters, ending in one or two letters | IE1234567T |
| 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 | 12 characters | NL123456789B01 |
| Poland | PL | 10 digits | PL1234567890 |
| Portugal | PT | 9 digits | PT123456789 |
| Romania | RO | 2 to 10 digits | RO1234567 |
| Slovakia | SK | 10 digits | SK1234567890 |
| Slovenia | SI | 8 digits | SI12345678 |
| Spain | ES | 9 characters; the first and last can be letters, but not both digits | ESX1234567X |
| Sweden | SE | 12 digits | SE123456789012 |
Typing them correctly
- Greece is EL. Greek VAT numbers start EL, not GR, the country’s usual code.
- Austria always has a U. The country code is AT and the first character after it is always U, so the number starts ATU (VIES FAQ, question 21).
- Spaces and dots don’t matter. Checkers ignore them, but the digits and their order do.
- Letters count. Some countries, such as France, Ireland, the Netherlands and Spain, mix letters and digits. Copy them exactly.
- A correct layout isn’t a valid number. The format only tells you the number could exist. Only a check against the register tells you it does.