What Is a VAT Number (VAT ID)? And Why Do You Need One?

In short: A VAT number is the ID a tax authority gives a business when it registers for VAT. It is also called a VAT ID or VAT registration number. It starts with a two-letter country code, such as DE or FR. You need one to charge VAT, issue valid invoices and file VAT returns in that country.

Updated October 2026: We added an at-a-glance summary, explained how a VAT ID relates to national VAT registrations and tax identification numbers (TINs), and linked the European Commission's TIN format check.

At a glance:

• What it is: the VAT ID a national tax authority issues when a business registers for VAT.
• Format: a two-letter country prefix plus 2 to 13 digits or letters.
• Who needs one: any business that must register for VAT in a country, including foreign sellers.
• How to check one: VIES for EU and XI numbers, HMRC for GB numbers.
• Not the same as: an EORI number (customs) or a tax identification number (income and corporate tax).

Understanding Value Added Tax (VAT) matters for businesses inside and outside the European Union (EU). The VAT ID sits at the center of it. This guide covers what it is, what it looks like in each country, how to check one and how to get one. For a country example, see Understanding VAT Netherlands Rates and Compliance.

What is a VAT number?

A VAT number is a unique identifier used only for VAT. A country's national tax authority issues it when a business registers for VAT there.

For EU trade, the VAT ID often builds on the national VAT registration. Italy's 11-digit partita IVA, for example, becomes IT12345678901 with the country prefix. Other countries, such as Germany, issue a separate number for cross-border trade.

It goes by several names:

• VAT ID or VAT identification number
• VAT registration number
• Local names, such as USt-IdNr. in Germany or numéro de TVA intracommunautaire in France

Tax authorities use the number to track the VAT you charge on sales and pay on purchases. Customers and suppliers use it to confirm you are a VAT-registered business.

For example, a UK seller may need a UK VAT number to issue invoices and file returns with HMRC. A business selling in Germany or France may need a local EU VAT registration in each of those countries.

Why do you need a VAT number?

You need one because the law requires it once you must register for VAT. Without it, you cannot legally charge VAT or file returns.

A valid VAT ID lets you:

• Charge VAT and issue compliant invoices
• Reclaim the VAT you pay on business costs
• Sell to EU business customers under the reverse charge, where the buyer accounts for the VAT
• Use the One Stop Shop (OSS) to report EU cross-border sales to consumers
• Sell on marketplaces such as Amazon, which ask for VAT details in many EU countries and the UK

It also builds trust. Business customers often check your number before they pay you without VAT.

What does a VAT ID look like?

It is a two-letter country prefix followed by 2 to 13 digits or letters. The length and pattern depend on the issuing country.

The prefix shows which country issued the number. Most prefixes match the ISO country code. Greece is the exception: it uses EL, not GR.

The table below shows the structure for each EU country, plus Northern Ireland (XI) and the rest of the UK (GB). The examples are dummy numbers.

Northern Ireland is not an EU member state. But businesses there that trade goods with the EU use the XI prefix in front of their usual UK digits, for example XI123456789. For services, they keep using the GB prefix.

Who needs a VAT ID?

Any business that must register for VAT in a country needs a VAT ID there. This includes non-resident companies selling into that country.

Common reasons to register include:

• Your taxable sales pass the local registration threshold
• You store goods in another country, for example in an Amazon FBA warehouse
• You import goods into the EU or the UK
• You are a non-EU seller with sales in a country that has no threshold for foreign businesses

Rules differ by country. Our VAT manuals cover the rules country by country. For one example, see our Sweden VAT manual. These rules also help you follow wider VAT regulations.

How do VAT thresholds and exemptions work?

A threshold is the sales level at which you must register. Each country sets its own, and some products are exempt.

• UK: £90,000 of VAT taxable turnover in a rolling 12 months. This threshold has applied since April 1, 2024. Non-UK businesses get no threshold and must register from their first taxable UK sale.
• EU distance sales: a €10,000 EU-wide limit applies to EU-based sellers. It covers cross-border sales of goods and of telecom, broadcasting and electronic services to consumers.
• Domestic EU thresholds: these vary by country. Many do not apply to non-resident sellers.

Above the €10,000 limit, VAT is due in the customer's country. You can report it in one return through the One Stop Shop. Our guide to EU VAT OSS and IOSS for distance selling explains how.

How do you get a VAT number, and how long does it take?

Obtaining a VAT number means applying to the tax authority of each country where you must register. Most countries take applications online, and approval takes from a couple of weeks to a couple of months.

1. Confirm you need to register and in which countries.
2. Gather your documents (see the next section).
3. Appoint a fiscal representative if the country requires one for non-EU businesses.
4. Submit the application to the local tax authority.
5. Wait for your number. This can take from a couple of weeks to a couple of months.

Find out more about how to register for a VAT number in the EU. If you need registrations in several countries, Taxually CrossTax can handle VAT registration and returns for you.

Beware of offers to "sell" you a VAT ID for an upfront fee. The European Commission warns that only tax authorities can issue them.

What documents do you need for VAT registration?

You usually need company documents, ID for a director and proof of your planned business activity. The exact list differs by country.

For instance, VAT registration in France typically asks for:

• A photo ID of the legal representative
• A certificate of incorporation
• Articles of association
• A bank statement
• A VAT certificate from your home country, if you have one
• Proof of the legal representative's authority
• A description of your planned activity in France

French registrations also link to the SIREN and SIRET business numbers. Always check the current list with the local tax authority or in our country manuals. Missing documents are the most common cause of delays.

How do you check if a VAT number is valid?

Use VIES for EU numbers and the HMRC service for UK (GB) numbers. Both are free.

• EU and XI numbers: use the European Commission's VIES VAT number validation tool. Northern Ireland XI numbers can also be checked here.
• GB numbers: use HMRC's Check a UK VAT number service. Since Brexit, GB numbers are not in VIES. HMRC's tool also shows the business name and address.

To check a number in VIES:

1. Open the VIES validation page.
2. Select the member state.
3. Enter the number without the country prefix.
4. Optionally enter your own VAT ID to get a consultation number as proof of the check.
5. Click "Verify".

VIES checks the number against the records of that member state and returns "valid" or "invalid". Some countries also show the name and address.

A valid VAT check matters for two reasons. First, you need it to apply the reverse charge on EU business sales. Second, it helps you spot VAT fraud. Keep a record of each check with the invoice.

What is the difference between a VAT number, an EORI number and a tax identification number?

A VAT ID is for VAT. An EORI number is for customs. A tax identification number (TIN) is for income or corporate tax. A business often needs all three.

In the UK, the numbers are linked. If you are VAT-registered, the first 9 digits of your GB EORI match the digits of your VAT ID. You do not need to be VAT-registered to get an EORI.

In many EU countries, the VAT ID and the national tax ID are different numbers. In Germany, for example, the Steuernummer is used for domestic tax returns. The USt-IdNr. (DE + 9 digits) is used for cross-border EU trade.

TINs are issued by national tax authorities, and there is no single EU-wide TIN. The European Commission's TIN check only confirms that an individual's TIN has the right structure. It does not confirm the number exists. To confirm a VAT ID is live, use VIES instead.

Where must you show your VAT ID?

You must show it on your VAT invoices. For EU reverse-charge sales, you must also show your customer's VAT ID.

Other places it may be required or expected:

• EC Sales Lists and other VAT reports
• Marketplace seller accounts
• Customs and shipping documents
• Your website or terms of business, under some national rules

A missing or wrong number can make an invoice invalid. That can cost your customer their VAT deduction and lead to penalties for you.

How do you manage VAT accounts and returns?

Keep separate records of input and output VAT, then file returns on time in each country where you are registered.

Depending on the country and your activity, you may also need to:

• File VAT returns (monthly, quarterly or yearly)
• Submit transaction or SAF-T reports
• Submit Intrastat returns
• Submit EC Sales Lists

Local tax authorities set these rules. VAT software or a compliance provider can reduce errors and late-filing penalties.

What does a fiscal representative do?

A fiscal representative is a local agent who handles VAT matters for a foreign business.

Some EU countries require non-EU businesses to appoint one before they can get a VAT ID. The representative is often jointly liable for the VAT the business owes. That is why they may ask for a deposit or bank guarantee.

A reliable representative lowers the risk of errors, penalties and audits.

What should you do next?

Check where you must register, apply for each VAT ID you need, and verify your customers' numbers before you invoice them.

Do you need help with your VAT compliance? Book a free call with one of our VAT experts to discuss your registrations and filings.

Sources

• European Commission: VAT identification numbers
• European Commission: VIES VAT number validation
• Finnish Tax Administration: structure of VAT numbers in EU member states
• HMRC: Check a UK VAT number
• HMRC: VAT registration thresholds
• HMRC: Economic Operators Registration and Identification (EORI)
• European Commission: VAT One Stop Shop
• European Commission: Taxpayer Identification Number (TIN)

How Taxually handles this

Taxually’s CrossTax handles VAT registration, VAT, OSS and IOSS returns and fiscal representation in the countries you sell into, and checks your sales data against 250+ validation rules before each filing. OneTax then pays every tax authority with one bulk payment in your chosen currency.

Related guides

• VAT Changes and Updates 2024
• VAT and the Growth of the Digital Platform Economy
• Everything You Need to Know About Distance Selling Regulations EU