EU VAT Numbers: Formats by Country and How to Validate Them
When you sell to a business in another EU country, its VAT number can decide whether you charge VAT or apply the reverse charge. A wrong number on an invoice can cost you the exemption.
What a VAT number looks like
Every EU VAT ID starts with a country prefix followed by a national number:
| Country | Format |
|---|---|
| Germany | DE + 9 digits |
| France | FR + 2 characters + 9-digit SIREN |
| Italy | IT + 11 digits |
| Spain | ES + letter/digit + 7 digits + letter/digit |
| Netherlands | NL + 9 digits + B + 2 digits |
| Austria | ATU + 8 digits |
| Greece | EL (not GR) + 9 digits |
Northern Ireland businesses use the prefix XI for goods.
Format check vs registration check
The EU VAT number checker validates the format of all 27 countries and the check digits for many of them (Germany, Austria, Belgium, Denmark, Finland, France, Italy, Netherlands, Poland, Portugal, Sweden). That catches typos instantly, offline, for one number or a pasted list.
It can't tell you whether the number is currently registered and active. For that, use the European Commission's official VIES service, which queries national databases. For reverse-charge invoices, keep a record of the VIES confirmation.
Good practice
- Ask customers for their VAT number at checkout and validate the format immediately.
- Confirm it in VIES before issuing a zero-VAT invoice.
- Store the date you checked.
Also needed: the customer's bank details (IBAN validator) and the right VAT amount (VAT calculator).