EU country codes, VAT numbers and VAT in other languages

This table is to assist you in completing your EC Sales List (ESL). It includes European Union (EU) country codes, VAT number formats and links to foreign language enquiry letters.

Countries not listed in the table below are not part of the EU VAT area and so sales to those countries should not be included on your ESL. The following are not part of the EU VAT area:

  • 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 should not include sales to the UK or the Isle of Man on your ESL.

More about completing EC Sales Lists

EU Country Codes, VAT number formats and foreign language enquiry letters
Country (including code) VAT number format VAT in local languages Enquiry letter

Austria*
(AT)

U12345678
(9 characters)
USt.

Austria (German)

Belgium*
(BE)

1234567890
(10 characters)

BTW
TVA
NWSt

Belgium (Flemish)

Belgium (French)

Bulgaria*
(BG)

123456789
1234567890
(9 or 10 characters)
ДДС

Bulgaria

Croatia (HR) 12345678901 (11 characters) PDV

Croatia

Republic of Cyprus*
(CY)

12345678X
(9 characters)
ΦΠΑ

Cyprus (Greek)

Czech Republic*
(CZ)

12345678
123456789
1234567890
(8, 9 or 10 characters)
DPH

Czech Republic

Denmark, except the Faroe Islands and Greenland
(DK)

12345678
(8 characters)
moms

Denmark

Estonia
(EE)

123456789
(9 characters)
km

Estonia

Finland, but excluding the Åland Islands
(FI)

12345678
(8 characters)
ALV
Moms

Finland

France*, including Monaco but excluding Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana
(FR)

12345678901
X1234567890
1X123456789
XX123456789
(11 characters)
TVA

France

Germany*, except Büsingen and the Isle of Heligoland
(DE)

123456789
(9 characters)
MwSt.
Ust.

Germany

Greece
(EL)

123456789
(9 characters)
ΦΠΑ

Greece

Hungary
(HU)

12345678
(8 characters)
ÁFA

Hungary

Ireland*
(IE)

1234567X
1X23456X
1234567XX
(8 or 9 characters)
CBL
VAT

Ireland (Gaelic)

Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano
(IT)

12345678901
(11 characters)
IVA

Italy

Latvia
(LV)

12345678901
(11 characters)
PVN

Latvia

Lithuania
(LT)

123456789
123456789012
(9 or 12 characters)
PVM

Lithuania

Luxembourg
(LU)

12345678
(8 characters)
TVA

Luxembourg (French)

Malta
(MT)

12345678
(8 characters)
VAT

Malta

Netherlands*
(NL)

123456789B01
(12 characters)
BTW

Netherlands

Poland
(PL)

1234567890
(10 characters)
PTU
VAT

Poland

Portugal, including the Azores and Madeira
(PT)

123456789
(9 characters)
IVA

Portugal

Romania*
(RO)

12
123
1234
12345
123456
1234567
12345678
123456789
1234567890
(from 2 to 10 characters)
TVA

Romania

Slovak Republic
(SK)

1234567890
(10 characters)
DPH

Slovak Republic

Slovenia
(SI)

12345678
(8 characters)
DDV

Slovenia

Spain*, including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands
(ES)

X12345678
12345678X
X1234567X
(9 characters)
IVA

Spain

Sweden
(SE)

123456789012
(12 characters)
Moms

Sweden

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*Comments

Austria

First character will always be U.

Belgium

If your customer only provides a nine digit VAT number, prefix with a zero to create a ten digit number.

Bulgaria

Joined the EU on 1 January 2007.

Cyprus

Last character must be a letter.

Czech Republic

Where 11, 12 or 13 numbers are quoted, delete the first three as these are a tax code.

France

May include alphabetical characters (any except O or I) as first or second or first and second characters.

Germany

Must be the nine digit 'Umsatzsteuer Identifikationsnummer'.

Ireland

Includes one or two alphabetical characters (last, or second and last, or last 2).

Netherlands

The tenth character is always B.

Romania

Joined the EU on 1 January 2007.

Spain

Includes one or two alphabetical characters (first or last or first and last).

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