In this section:
- Reporting your EU sales using the EC Sales List (ESL)
- EC Sales List: How to complete and submit one box-by-box
- EU country codes, VAT numbers and VAT in other languages
- Submit your VAT Return or ESL online on the HMRC website
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
| Country (including code) | VAT number format | VAT in local languages | Enquiry letter |
|---|---|---|---|
Austria* |
U12345678 (9 characters) |
USt. | |
Belgium* |
1234567890 |
BTW TVA NWSt |
|
Bulgaria* |
123456789 1234567890 (9 or 10 characters) |
ДДС | |
Cyprus* |
12345678X (9 characters) |
ΦΠΑ | |
Czech Republic* |
12345678 123456789 1234567890 (8, 9 or 10 characters) |
DPH | |
Denmark, except the Faroe Islands and Greenland |
12345678 (8 characters) |
moms | |
Estonia |
123456789 (9 characters) |
km | |
Finland, but excluding the Åland Islands |
12345678 (8 characters) |
ALV Moms |
|
France*, including Monaco but excluding Guadeloupe, Martinique,
Réunion, St. Pierre and Miquelon, and French Guiana |
12345678901 X1234567890 1X123456789 XX123456789 (11 characters) |
TVA | |
Germany*, except Busingen and the Isle of Heligoland |
123456789 (9 characters) |
MwSt. Ust. |
|
Greece |
123456789 (9 characters) |
ΦΠΑ | |
Hungary |
12345678 (8 characters) |
ÁFA | |
Ireland* |
1234567X 1X23456X (8 characters) |
CBL VAT |
|
Italy, except the communes of Livigno and Campione d’Italia
and the Italian waters of Lake Lugano |
12345678901 (11 characters) |
IVA | |
Latvia |
12345678901 (11 characters) |
PVN | |
Lithuania |
123456789 123456789012 (9 or 12 characters) |
PVM | |
Luxembourg |
12345678 (8 characters) |
TVA | |
Malta |
12345678 (8 characters) |
VAT | |
Netherlands* |
123456789B01 (12 characters) |
BTW | |
Poland |
1234567890 (10 characters) |
PTU VAT |
|
Portugal, including the Azores and Madeira |
123456789 (9 characters) |
IVA | |
Romania* |
12 123 1234 12345 123456 1234567 12345678 123456789 1234567890 (from 2 to 10 characters) |
TVA | |
Slovak Republic |
1234567890 (10 characters) |
DPH | |
Slovenia |
12345678 (8 characters) |
DDV | |
Spain*, including the Balearic Islands but excluding Ceuta,
Melilla and the Canary Islands |
X12345678 12345678X X1234567X (9 characters) |
IVA | |
Sweden |
123456789012 (12 characters) |
Moms |
*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).
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).
