- Important Websites
- Acronyms
- EU Member States/ Currency
- EU VAT number formats
- Incoterms (Terms of Delivery)
- Nature of Transactions (NoT)
- Definitions
Important Websites
- Intrastat
- VAT
structures
- VIES (to check validity of EU VAT numbers)
- UK VAT Check
- HS Codes (To search for an HS Code)
- Taric Codes
- EORI number validation
Acronyms
- EU - European Union (from 2021 it consists of 27 Member States)
- ICA - Intra Community Acquisition - an import made from an EU country.
- Intra-EU - within the EU
- Extra-EU - outside the EU
- ITGS - International Trade in Goods Statistics
- MS - Member State (EU country)
- Non-MS - non-Member State (non-EU country)
- EBS - European Business Statistics
- MDE - Micro Data Exchange
- CDE - Customs Data Exchange
- CN code - Combined Nomenclature Code (also known as HS Code)
- OSS – One Stop Shop
EU Member States/ Currency
|
Country |
Country Code |
Currency |
|
Austria |
AT |
EUR |
|
Belgium |
BE |
EUR |
|
Bulgaria |
BG |
BGN |
|
Croatia |
HR* |
EUR |
|
Cyprus |
CY |
EUR |
|
Czech Republic |
CZ |
CZK |
|
Denmark |
DK |
DKK |
|
Estonia |
EE |
EUR |
|
Finland |
FI |
EUR |
|
France |
FR |
EUR |
|
Germany |
DE |
EUR |
|
Greece |
GR |
EUR |
|
Hungary |
HU |
HUF |
|
Ireland |
IE |
EUR |
|
Italy |
IT |
EUR |
|
Latvia |
LV |
EUR |
|
Lithuania |
LT |
EUR |
|
Luxembourg |
LU |
EUR |
|
Malta |
MT |
EUR |
|
Netherlands |
NL |
EUR |
|
Poland |
PL |
PLN |
|
Portugal |
PT |
EUR |
|
Romania |
RO |
RON |
|
Slovakia |
SK |
EUR |
|
Slovenia |
SI |
EUR |
|
Spain |
ES |
EUR |
|
Sweden |
SE |
SEK |
|
Northern Ireland |
XI |
GBP |
*As of 1st January 2023
EU VAT number formats
Each EU member country has a slightly different format for their VAT number system, featuring a variation of numbers and letters. It is important that companies take close care in using the correct format as the numbers are frequently checked against the VIES system, and errors may create delays or even fines. Country codes, consisting of two letters, are inserted before the VAT number if the company is using the number for the purposes of intra-community trade.
Below is a summary of the standard formats for each EU country, as well as for Norway, Switzerland, and the UK.
EU VAT number formats
|
Country |
Country code |
Format |
Characters |
Notes |
|
Austria |
AT |
U12345678 |
9 characters |
9 characters the first character is always a ‘U’ |
|
Belgium |
BE |
1234567890 |
10 characters |
Prefix with zero ‘0’ if the customer provides a 9 digit VAT number |
|
Bulgaria |
BG |
123456789, 1234567890 |
9 or 10 characters |
|
|
Croatia |
HR |
12345678901 |
11 characters |
|
|
Cyprus |
CY |
12345678X |
9 characters The last character must always be a letter |
|
|
Czech Republic |
CZ |
12345678 123456789 1234567890 |
8, 9 or 10 characters If more than 10 characters are provided delete the first 3 |
|
|
Denmark |
DK |
12345678 |
8 characters |
|
|
Estonia |
EE |
123456789 |
9 characters |
|
|
Finland |
FI |
12345678 |
8 characters |
|
|
France |
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. |
|
|
Germany |
DE |
123456789 |
9 characters |
|
|
Greece |
EL |
123456789 |
9 characters |
|
|
Hungary |
HU |
12345678 |
8 characters |
|
|
Ireland |
IE |
1234567WA (companies) 1234567FA (individuals) |
8 or 9 characters Includes one or two alphabetical characters (last, or second and last, or last 2) |
|
|
Italy |
IT |
12345678901 |
11 characters |
|
|
Latvia |
LV |
12345678901 |
11 characters |
|
|
Lithuania |
LT |
123456789 123456789012 |
9 or 12 characters |
|
|
Luxembourg |
LU |
12345678 |
8 characters |
|
|
Malta |
MT |
12345678 |
8 characters |
|
|
Netherlands |
NL |
123456789B01 or 123456789BO2 |
12 characters. The 10th character is always B |
Companies forming a VAT Group have the suffix BO2 |
|
Poland |
PL |
1234567890 |
10 characters |
|
|
Portugal |
PT |
123456789 |
9 characters |
|
|
Romania |
RO |
1234567890 |
10 characters |
|
|
Slovakia |
SK |
1234567890 |
10 characters |
|
|
Slovenia |
SI |
12345678 |
8 characters |
|
|
Spain |
ES |
X12345678 12345678X X1234567X |
9 characters Includes 1 or 2 alphabetical characters (first or last or first and last) |
|
|
Sweden |
SE |
123456789012 |
12 characters |
|
|
Northern Ireland |
XI |
123456789 |
9 characters |
|
Incoterms (Terms of Delivery)
| Terms of Delivery | Dispatch/Export Declaration | Arrival/Import Declaration |
| EXW | Statistical value = Invoice Value | Statistical Value > Invoice Value |
| FCA/FAS/FOB | Statistical value >= Invoice Value | Statistical Value > Invoice Value |
| CFR/CIF/CPT/CIP | Statistical value >= Invoice Value | Statistical Value >= Invoice Value |
| DAP/DAT/DDP/DDU | Statistical value >= Invoice Value | Statistical value >= Invoice Value |
Nature of Transactions (NoT)
| New NoT | Label | Old NoT |
| 01 | E-COMMERCE: ONLINE PURCHASE/SALE | New Code |
| 11 | OUTRIGHT PURCHASE/SALE EXCEPT DIRECT TRADE WITH/BY PRIVATE CONSUMER | 10 |
| 12 | DIRECT TRADE WITH/BY PRIVATE CONSUMER (HAVING NO VAT NUMBER) | 10 |
| 21 | RETURN OF GOODS | 20 |
| 22 | REPLACEMENT OF RETURNED GOODS | 20 |
| 23 | REPLACEMENT (E.G. UNDER WARRANTY) FOR GOODS NOT BEING RETURNED | 20 |
| 31 | MOVEMENTS TO/FROM WAREHOUSE (EXCLUDING CALL-OFF AND CONSIGNMENT STOCK) | New Code |
| 32 | SUPPLY FOR SALE ON APPROVAL OR AFTER TRIAL (INCLUDING CALL-OFF AND CONSIGNMENT STOCK) | 10 |
| 33 | FINANCIAL LEASING | 10 |
| 34 | TRANSACTIONS INVOLVING TRANSFER OF OWNERSHIP WITHOUT FINANCIAL COMPENSATION | 30 |
| 41 | GOODS EXPECTED TO RETURN TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (BEFORE PROCESSING) | 40 |
| 42 | GOODS NOT EXPECTED TO RETURN TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (BEFORE PROCESSING) | 40 |
| 51 | GOODS RETURNING TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (FOLLOWING PROCESSING) | 50 |
| 52 | GOODS NOT RETURNING TO THE INITIAL MS OF DISPATCH/COUNTRY OF EXPORT (FOLLOWING PROCESSING) | 50 |
| 71 | RELEASE OF GOODS FOR FREE CIRCULATION IN A MS WITH A SUBSEQUENT EXPORT TO ANOTHER MS | New Code |
| 72 | TRANSPORTATION OF GOODS FROM ONE MEMBER STATE TO ANOTHER MS TO PLACE THE GOODS UNDER THE EXPORT PROCEDURE | New Code |
| 80 | TRANSACTIONS INVOLVING THE SUPPLY OF BUILDING MATERIALS AND TECHNICAL EQUIPMENT UNDER A GENERAL CONSTRUCTION OR CIVIL ENGINEERING CONTRACT FOR WHICH NO SEPARATE INVOICING OF THE GOODS IS REQUIRED AND AN INVOICE FOR THE TOTAL CONTRACT IS ISSUED. | 80 |
| 91 | HIRE, LOAN AND OPERATIONAL LEASING LONGER THAN 24 MONTHS | New Code |
| 99 | ANY OTHER TRANSACTION NOT ELSEWHERE SPECIFIED. | 90 |
