VAT-ID

EU VAT identification number. The intra-community VAT identifier each EU member state assigns to taxable persons for EU-internal trade.

Definition

The VAT ID (VAT Identification Number) is the tax identifier assigned in each EU member state to VAT-taxable persons who carry out intra-community operations. The format systematically combines an ISO 3166-1 alpha-2 country code and a national identifier of variable length: FR + 11 chars, DE + 9, IT + 11, BE + 10, etc.

Origin

The VAT ID was introduced by Directive 91/680/EEC in preparation for the 1993 single market. It is validated in real time by the European public service VIES (VAT Information Exchange System), accessible via REST API and web form. Directive (EU) 2020/285 completed the framework. The VAT ID is required on every intra-community invoice and every DEB/Intrastat declaration.

Example in context

FR12123456789

This French VAT ID decomposes into FR (country code) + 12 (check key computed from SIREN) + 123456789 (SIREN). In a UBL 2.1 PEPPOL BIS Billing payload, it appears as <cbc:CompanyID schemeID="VAT">FR12123456789</cbc:CompanyID>.

Related terms

• EORI — EU customs identifier, complementary but distinct from VAT ID.
• NIF — national tax identifier, complementary to VAT ID.
• EN 16931 — European norm that makes VAT ID mandatory on invoices.