Guidance

EU country codes, VAT numbers and enquiry letters for EC Sales Lists

Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).

Overview

These details will help you to complete an EC Sales List. They include:

  • EU country codes
  • VAT number formats
  • links to enquiry letters in a foreign language

The following are not part of the EU VAT area and sales to these countries must not be included on your EC Sales List:

  • Andorra
  • The Channel Islands
  • Gibraltar
  • Mount Athos
  • San Marino
  • Vatican City

The UK and the Isle of Man are part of the EU VAT area, but you must not include sales to the UK or the Isle of Man on your EC Sales List.

Country (including code) VAT number format VAT in local languages Enquiry letter
Austria (AT) U12345678

9 characters. The first character is always ‘U’.
USt Austria (German) (PDF, 4KB)
Belgium (BE) 1234567890

10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number.
BTW, TVA, NWSt Belgium (Flemish) (PDF, 9KB)

Belgium (French) (PDF, 9KB)
Bulgaria (BG) 123456789, 1234567890

9 or 10 characters.
ДДС Bulgaria (PDF, 79KB)
Croatia (HR) 12345678901

11 characters.
PDV Croatia (PDF, 38KB)
Republic of Cyprus (CY) 12345678X

9 characters. The last character must always be a letter.
ΦΠΑ Cyprus (Greek) (PDF, 37KB)
Czech Republic (CZ) 12345678, 123456789, 1234567890

8, 9 or 10 characters. If more than 10 characters are provided delete the first 3 as these are a tax code.
DPH Czech Republic (PDF, 63KB)
Denmark, except the Faroe Islands and Greenland (DK) 12345678

8 characters.
moms Denmark (PDF, 4KB)
Estonia (EE) 123456789

9 characters.
km Estonia (PDF, 5KB)
Finland, but excluding the Åland Islands (FI) 12345678

8 characters.
ALV, Moms Finland (PDF, 4KB)
France, including Monaco but excluding Guadeloupe, Martinique, Réunion, St Pierre and Miquelon, and French Guiana (FR) 12345678901, X1234567890, 1X123456789, XX123456789

11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters.
TVA France (PDF, 4KB)
Germany, except Büsingen and the Isle of Heligoland (DE) 123456789

9 characters.
MwSt., Ust. Germany (PDF, 6KB)
Greece (EL) 123456789

9 characters.
ΦΠΑ Greece (PDF, 17KB)
Hungary (HU) 12345678

8 characters.
ÁFA Hungary (PDF, 37KB)
Ireland (IE) 1234567X, 1X23456X, 1234567XX

8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2).
CBL, VAT Ireland (Gaelic) (PDF, 4KB)
Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano (IT) 12345678901

11 characters.
IVA Italy (PDF, 4KB)
Latvia (LV) 12345678901

11 characters.
PVN Latvia (PDF, 40KB)
Lithuania (LT) 123456789, 123456789012

9 or 12 characters.
PVM Lithuania (PDF, 42KB)
Luxembourg (LU) 12345678

8 characters.
TVA Luxembourg (French) (PDF, 4KB)
Malta (MT) 12345678

8 characters.
VAT Malta (PDF, 24KB)
Netherlands (NL) 123456789B01

12 characters. The tenth character is always B.
BTW Netherlands (PDF, 5KB)
Poland (PL) 1234567890

10 characters.
PTU, VAT Poland (PDF, 42KB)
Portugal, including the Azores and Madeira (PT) 123456789

9 characters.
IVA Portugal (PDF, 4KB)
Romania (RO) 12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890

From 2 to 10 characters.
TVA Romania (PDF, 59KB)
Slovak Republic (SK) 1234567890

10 characters.
DPH Slovak Republic (PDF, 41KB)
Slovenia (SI) 12345678

8 characters.
DDV Slovenia (PDF, 36KB)
Spain, including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands (ES) X12345678, 12345678X, X1234567X

9 characters. Includes one or two alphabetical characters (first or last or first and last).
IVA Spain (PDF, 5KB)
Sweden (SE) 123456789012

12 characters
Mom s Sweden (PDF, 8KB)
Published 1 July 2014