The policy as of 2022 is that every individual has a unique ID. Historically, married women used the ID of their husband appended with a 'W', e.g. 'HU' + 8 digits (the first 8 digits of the national tax number) – e.g. are different register numbers and should not be confused. (A.F.M.), but technically the VAT identification number and the taxpayer registration number Α.Φ.Μ. Beware: Due to the great similarity of both numbers - the one being the same number as the other, just having the prefix of EL - in practice sometimes the VAT identification number is wrongly called Α.Φ.Μ. The last digit is a check digit inherent of the Α.Φ.Μ. (A.F.M.) of the company or of the sole proprietor, i.e.: "Arithmós Mētrṓou Phi-Pi-A" = "EL" + "A.F.M.". The language code EL according to ISO 639-1, followed by 9 digits, which equal the Greek taxpayer registration number Α.Φ.Μ. 'FR' + 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire A VAT number can be generated from a Finnish Business ID (Y-tunnus) by adding a two-letter country code FI as a prefix and by omitting the dash. The check digit is calculated utilizing MOD 11-2. The check digits are calculated as 97 - MOD 97 999.999.9XX), just adding a zero in front and removing the dots makes it a valid number in the new schema. Note that the old numbering schema only had 9 characters, separated with dots (e.g. At this time no numbers starting with "1" are issued, but this can happen any time. VAT numbers by country European Union VAT identification numbers Country You should always verify that the VAT number is valid in each corresponding country’s tax system, as giving false IDs is considered a form of fraud. Companies must make sure that the VAT numbers of their customers are checked. If the customer’s VAT number is not valid, 0% VAT rate cannot be applied. įrom 1 January 2020, the valid VAT number of the customer is a material requirement to be able to apply the zero VAT rate for intra-Community supplies of goods in the EU. Foreign companies that trade with private individuals and non-business organisations in the EU may have a VATIN starting with "EU" instead of a country code, e.g. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters. The full identifier starts with an ISO 3166-1 alpha-2 (2 letters) country code (except for Greece, which uses the ISO 639-1 language code EL for the Greek language, instead of its ISO 3166-1 alpha-2 country code GR, and Northern Ireland, which uses the code XI when trading with the EU) and then has between 2 and 13 characters. However, many national governments will not give out VAT identification numbers due to data protection laws. It confirms that the number is currently allocated and can provide the name or other identifying details of the entity to whom the identifier has been allocated. In the EU, a VAT identification number can be verified online at the EU's official VIES website. Company identifier for value-added tax purposesĪ value-added tax identification number or VAT identification number ( VATIN ) is an identifier used in many countries, including the countries of the European Union, for value-added tax purposes.
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