# EU VAT Number

Key: `identity.government.eu_vat`

European Union Value Added Tax identification number. Format: 2-letter country code prefix followed by 2-12 alphanumeric characters. Each EU member state has its own format rules.

Page: <https://meridian.online/docs/projects/finetype/types/identity/government/eu_vat>

Samples: `DE123456789`, `FR12345678901`, `ATU12345678`, `NL123456789B01`, `GB123456789`

## Background

### Origin

The EU VAT identification number is set out in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.[[1]](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0112) Article 214 of the directive requires Member States to identify certain taxable persons by means of an individual number.[[1]](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0112)

HMRC says businesses trading goods between Northern Ireland and the EU add the XI prefix before their normal 9-digit UK VAT number where appropriate.[[2]](https://www.gov.uk/hmrc-internal-manuals/vat-northern-ireland-and-the-eu/vatnieu2100) HMRC also says the XI prefix is not required for services between Northern Ireland and the EU, or within the internal UK market.[[2]](https://www.gov.uk/hmrc-internal-manuals/vat-northern-ireland-and-the-eu/vatnieu2100)

### Use

Article 226 of the VAT directive lists the supplier's VAT identification number among the details required on an invoice.[[1]](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0112) The customer's VAT identification number is also required on an invoice when the customer is liable for the VAT or receives an intra-Community supply of goods.[[1]](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0112)

Germany writes DE followed by 9 digits.[[3]](https://en.wikipedia.org/wiki/VAT_identification_number) The Netherlands writes NL, 9 digits, the letter B and a 2-digit company index, as in NL999999999B01.[[3]](https://en.wikipedia.org/wiki/VAT_identification_number) In a French number the two characters after FR are a validation key, and either can be a letter.[[3]](https://en.wikipedia.org/wiki/VAT_identification_number) Belgian numbers end in 2 check digits calculated as 97 minus MOD 97.[[3]](https://en.wikipedia.org/wiki/VAT_identification_number)

## Sources

1. [Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0112) — standard
2. [VATNIEU2100 - The Single Market concept: background - HMRC internal manual - GOV.UK](https://www.gov.uk/hmrc-internal-manuals/vat-northern-ireland-and-the-eu/vatnieu2100) — documentation
3. [VAT identification number](https://en.wikipedia.org/wiki/VAT_identification_number) — secondary source