Business tax – guidance

VAT: EU country codes, VAT numbers and VAT in other languages

EU country codes, VAT numbers and foreign languages letters to use when completing an EC Sales List (ESL).

Overview:

These details will help you to complete an ESL. 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, sales to these countries mustn’t be included on your ESL:

  • 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 mustn’t include sales to the UK or the Isle of Man on your ESL.

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) Moms Sweden (PDF, 8KB)