The Value added tax identification number (VATIN) is an identifier used in many countries, including the countries of the European Union for Value Added Tax purposes. 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.
| Country | Code | Local name | Abbreviation | Format |
|---|---|---|---|---|
| Austria | AT | Umsatzsteuer- Identifikationsnummer | UID | 9 characters, the first position following the prefix is always "U" - e.g. ATU99999999 |
| Belgium | BE | BTW-nr | BTW identificatienummer / Numéro de TVA | 10 digits, the first digit following the prefix is always zero ("0") - e.g. BE0999999999 |
| Bulgaria | BG | ЕИК BG Булстат | Идентификационен номер по ДДС Identifikacionen nomer po DDS |
9-10 digits |
| Cyprus | CY | ? | Αριθμός Εγγραφής Φ.Π.Α. Arithmós Engraphḗs PH.P.A. | 9 characters - e.g. CY99999999L |
| Czech Republic | CZ | Daňové identifikační číslo | DIČ | 8, 9 or 10 digits |
| Denmark | DK | CVR | Momsregistreringsnummer | 8digits,4blocksof2-e.g.DK99999999 |
| Estonia | EE | KMKR | Käibemaksukohuslase number | 9 digits |
| Finland | FI | ALV nro | Arvonlisäveronumero | 8 digits |
| France and Monaco | FR | No. TVA | Numéro d'identification à la taxe sur la valeur ajoutée | 11 digits, the first and/or the second value can also be a character - e.g. FRXX 999999999 |
| Germany | DE | USt-ldNr. | Umsatzsteuer- Identifikationsnummer | 9 digits |
| Greece | EL | ΑΦΜ | Αριθμός Φορολογικού Μητρώοσ Arithmós Phorologikoú Mētrṓou | 9 digits |
| Hungary | HU | ? | Közösségi adószám | 8 digits |
| Ireland | IE | VAT no | Value added tax identification no. | 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 | IT | P.IVA | Partita IVA | 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 | LV | PVN | Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs | 11 digits |
| Lithuania | LT | PVM | PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas | 9 or 12 digits |
| Luxembourg | LU | No. TVA | Numéro d'identification à la taxe sur la valeur ajoutée | 8 digits |
| Malta | MT | Vat No. | Vat reg. no. | 8 digits |
| Netherlands | NL | BTW nr | BTW nummer | characters - e.g. NL999999999B99 |
| Poland | PL | NIP | Numer Identyfikacji Podatkowej | 10 digits, last one is a "control digit" |
| Portugal | PT | NIF | Número de Identificação Fiscal (NIF) / Número de Identificação de Pessoa Colectiva (NIPC) | 9 digits |
| Romania | RO | CF | Cod de înregistrare în scopuri de TVA | 2-10 digits |
| Slovakia | SK | IČ DPH | Identifikačné číslo pre daň z pridanej hodnoty | 10 digits |
| Slovenia | SL | ID za DDV | Davčna številka | 8 digits |
| Spain | ES | NIF | Número de Identificación Fiscal | 9 digits, the first or the last value can also be a character - e.g. ESX9999999X |
| Sweden | SE | Momsnr. | VAT-nummer or momsnummer | 12 digits, of which the last two are always 01. |
| United Kingdom and Isle of Man | GB | VAT Reg No. | 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). 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". 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. The details of the 97−55 check algorithm were to be secret but are now available from HMRC on request. 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. 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. Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes. |
| Country | Code | Abbreviation | Local name | Format |
|---|---|---|---|---|
| Albania | AL | NIPT | Numrin i Identifikimit për Personin e Tatueshëm | 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 | AU | ABN | Australian Business Number | 11 digit number (where the first two are check digits) |
| Belarus | BY | УНП | Учетный номер плательщика Uchetniy nomer platel'shika | 9 digit number (ex. УНП 190190190) |
| Croatia | HR | OIB | Osobni identifikacijski broj Personal identification number | 11 digit number (ex. HR123 456 789 01) utilizing ISO 7064, MOD 11-10 |
| Canada | CA | BN/NE | Business Number numéro d'entreprise | 15 characters |
| Russia | RU | ИНН | Индивидуальный номер налогоплательщика Individualniy nomer nalogoplatel'shika | 10 digits or 12 digits (for selfemployed) |
| San Marino | SM | C.O.E. | Codice operatore economico | |
| Ukraine | UA | ПДВ | Податок на додану вартість Podatok na dodanu vartìst | 8 digits |
| Country | Code | Abbreviation | Local name | Format |
|---|---|---|---|---|
| Argentina | AR | CUIT | Código Único de Identificación Tributaria | 11 digits |
| Boliva | BO | NIT | Número de Identificación Tributaria | |
| Chile | CL | RUT | Rol Único Tributario | |
| Colombia | CO | NIT | Número de Identificación Tributaria | |
| Ecuador | RUC | Número de Registro Unico de Contribuyentes | ||
| El Salvador | ||||
| Guatemala | GT | Número de Identificación de GT Contribuyentes | ||
| Honduras | HN | RTN | Registro Tributario Nacional | |
| Mexico | MX | RFC | Registro Federal de Causantes | |
| Nicaragua | NI | RUC | Registro Unico de Contribuyentes | |
| Panama | PA | |||
| Paraguay | PY | RUC | Registro Unico de Contribuyentes | |
| Peru | PE | RUC | Registro Unico de Contribuyentes | |
| Dominican Republic | PE | RNC | Registro Nacional Contribuyente | |
| Uruguay | UY | RUC | Registro Unico de Contribuyentes | |
| Venezuela | VE | NIT | Número de Identificación |