A value-added tax identification number or VAT identification number (VATIN [1] ) is an identifier used in many countries, including the countries of the European Union, for value-added tax purposes. In the EU, a VAT identification number can be verified online at the EU's official VIES [2] website. 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. However, many national governments will not give out VAT identification numbers due to data protection laws.
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. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters. 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. Godaddy EU826010755 and Amazon (AWS) EU826009064. [3]
From 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. If the customer’s VAT number is not valid, 0% VAT rate cannot be applied. Companies must make sure that the VAT numbers of their customers are checked. [4] 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.
Local name | Country | Abbreviation | 2 digit prefix | Format [5] [6] |
---|---|---|---|---|
Umsatzsteuer-Identifikationsnummer | Austria | UID | AT | 'AT' + 'U' + 8 digits, – e.g. ATU99999999 [7] |
BTW identificatienummer / Numéro de TVA | Belgium | no TVA BTW-nr Mwst-nr | BE | 'BE' + 8 digits + 2 check digits – e.g. BE09999999XX. As of recent changes, numbers starting with '1' are now issued. Note that the old numbering schema only had 9 characters, separated with dots (e.g. 999.999.9XX), just adding a zero in front and removing the dots makes it a valid number in the new schema. The check digits are calculated as 97 - MOD 97 |
Идентификационен номер по ДДС [8] Identifikacionen nomer po DDS | Bulgaria | ДДС номер | BG | 9–10 digits – e.g. BG999999999 |
PDV Id. Broj OIB | Croatia | PDV-ID; OIB | HR | 'HR' + 11 digits, e.g. HR12345678901 – utilising ISO 7064, MOD 11-10 |
Αριθμός Εγγραφής Φ.Π.Α. Arithmós Engraphḗs phi. pi. a. | Cyprus | ΦΠΑ | CY | 'CY' + 9 characters – e.g. CY99999999L |
Daňové identifikační číslo | Czech Republic | DIČ | CZ | 'CZ' + 8-10 digits |
CVR-nummer, CVR-nr., Momsregistreringsnummer | Denmark | CVR | DK | 'DK' + 8 digits – e.g. DK99999999, [9] last digit is check digit [10] |
Käibemaksukohustuslase number | Estonia | KMKR | EE | 9 digits |
Arvonlisäveronumero Mervärdesskattenummer | Finland | ALV nro Momsnummer | FI | 'FI' + 7 digits + check digit, e.g. FI99999999. The check digit is calculated utilizing MOD 11-2. [11] 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. [12] |
Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire | France | no TVA | FR | 'FR' + 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. FRXX999999999 The French key is calculated as follow : Key = [ 12 + 3 * ( SIREN modulo 97 ) ] modulo 97, for example : Key = [ 12 + 3 * ( 404,833,048 modulo 97 ) ] modulo 97 = [12 + 3*56] modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048 source from : www.insee.fr |
Umsatzsteuer-Identifikationsnummer | Germany | USt-IdNr. | DE | 'DE' + 9 digits, e.g. DE999999999 |
Arithmós Mētrṓou Phi-Pi-A Αριθμός Μητρώου Φ.Π.Α. | Greece | ΦΠΑ | EL | The language code EL according to ISO 639-1, followed by 9 digits, which equal the Greek taxpayer registration number 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 last digit is a check digit inherent of the 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. (A.F.M.), but technically the VAT identification number and the taxpayer registration number Α.Φ.Μ. are different register numbers and should not be confused. |
Közösségi adószám | Hungary | ANUM | HU | 'HU' + 8 digits (the first 8 digits of the national tax number) – e.g. HU12345678 |
Value added tax identification no. | Ireland | VAT or CBL | IE | 'IE' + 7 digits and one letter, e.g. IE1234567T. Historically, married women used the ID of their husband appended with a 'W', e.g. IE1234567TW. The policy as of 2022 is that every individual has a unique ID. [13] 'IE' + 7 digits and two letters, e.g. IE1234567FA (since January 2013, see ) |
Partita IVA (IVA = Imposta sul Valore Aggiunto) | Italy | P.IVA | IT | 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number - The check digit is calculated using Luhn's Algorithm.) |
Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs | Latvia | PVN | LV | 11 digits |
PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas | Lithuania | PVM kodas | LT | 9 or 12 digits |
Numéro d'identification à la taxe sur la valeur ajoutée | Luxembourg | No. TVA | LU | 8 digits |
Vat reg. no. | Malta | Vat No. | MT | 8 digits |
Btw-nummer | Netherlands | Btw-nr. | NL | 'NL' + 9 digits + B + 2-digit company index – e.g. NL999999999B01 |
Numer identyfikacji podatkowej | Poland | NIP | PL | 10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxx-xxx-xx-xx or xxx-xx-xx-xxx for legal people), but formally the number consists only of digits |
Número de Identificação Fiscal (NIF) - for individual people / Número de Identificação de Pessoa Coletiva (NIPC) – for companies | Portugal | NIF or NIPC | PT | 9 digits; the last digit is the check digit. The first digit depends on what the number refers to, e.g.: 1-3 are regular people, 5 are companies. |
Codul de identificare fiscală | Romania | CIF | RO | 'RO' + 2 - 10 digits [14] [15] |
Identifikačné číslo pre daň z pridanej hodnoty | Slovakia | IČ DPH | SK | 'SK'+10 digits (number must be divisible by 11) |
Identifikacijska številka za DDV | Slovenia | ID za DDV | SI | 'SI'+8 digits, last one is a check digit – e.g. SI99999999 [16] |
Número de Identificación Fiscal (formerly named Código de Identificación Fiscal) | Spain | NIF (CIF) | ES | For companies it is either 'ES'+letter+8 digits or 'ES'+letter+7 digits+letter. Where the first letter defines the type of company and the following first 2 digits define the province where the company was registered. The last character is a control digit. For individual people / freelancers, its either 'ES'+8 digits+letter (for Spaniards) or 'ES'+letter+7 digits+letter (for foreigners). e.g. ESX9999999R [17] |
VAT-nummer or momsnummer or momsregistreringsnummer | Sweden | Momsnr. | SE | 12 digits, of which the last two are most often 01 e.g. SE999999999901. (For sole proprietors who have several businesses the numbers can be 02, 03 and so on, since sole proprietors only have their personnummer as the organisationsnummer. The first 10 digits are the same as the Swedish organisationsnummer. [18] |
Country | Local name | Abbreviation | Country code | Format |
---|---|---|---|---|
Albania | Numri i Identifikimit për Personin e Tatueshëm | NUIS | AL | 10 characters, the first position following the prefix is "J" or "K" or "L" or "M", and the last character is a letter – e.g. K99999999L or L99999999G |
Australia | Australian Business Number | ABN | AU | 11 digit number formed from a 9 digit unique identifier and two suffix check digits. The two final digits (the check digits) will be derived from the first 9 digits using a modulus 89 check digit calculation. |
Belarus | Учетный номер плательщика Uchetniy nomer platel'shika | УНП (UNP) | BY | 9 digit number (E.g. УНП 190190190) |
Bosnia and Herzegovina | Jedinstveni identifikacioni broj | JIB | BA | 12 or 13 digit unique VAT number [19] |
Canada | Business Number Numéro d'entreprise | BN / NE/GST | CA | 9 characters |
China | 法人和其他組織統一社會信用代碼 fǎrén hé qítā zǔzhī tǒngyī shèhuì xìnyòng dàimǎ Unified Social Credit Identifier | 統一社會信用代碼 tǒngyī shèhuì xìnyòng dàimǎ | CH | 18 characters [20] |
Iceland | Virðisaukaskattsnúmer Value Added Tax Number | VSK / VASK | IS | 5 or 6 characters depending on age of the company |
India | GST - Goods and Services Tax | GSTIN | IN | Goods and Services Tax Identification Number is an 15 digit unique identification number assigned to every taxpayer in India. [21] |
Indonesia | Nomor Pokok Wajib Pajak | NPWP | ID | 15 digit number (e.g. 02.271.824.1-413.000) |
Israel | מס' עוסק מורשה / ח"פ | IL | 9 digit number. If the number of digits is less than 9, then zeros should be padded to the left side. The leftmost digit is 5 for corporations. Other leftmost digits are used for individuals. The rightmost digit is a check digit (using Luhn algorithm). | |
Japan | 法人編號 (Hiragana: ほうじんばんごう) | JP | 13 digits. The leading digit is a nonzero check digit calculated from the trailing 12 digits. [22] | |
Kazakhstan | BIN = business identification number БСН – бизнес-сәйкестендіру нөмірі PIN= personal identification number | БСН (BIN) ЖСН (PIN) | KZ | 12 digits [23] [24] |
Monaco | Same as France | FR | ||
New Zealand | NZ GST/IRD Number | GST/IRD | NZ | 9 digit number [25] |
Nigeria | Value Added Tax | VAT | NG | 12 digits in the format 01012345-0001 |
North Macedonia | Едниствен Даночен Број (Yednistven Danochen Broy) | ЕДБ | MK | 15 characters, the first two positions are for the prefix "MK", followed by 13 numbers (the individual's NIN-National Identification Number) – e.g. MK4032013544513 |
Norway | Organisasjonsnummer Organization number | Orgnr | NO | 9 digits and the letters 'MVA' to indicate VAT registration. Last (ninth) digit is a MOD11 checksum digit. [26] |
Philippines | Tax Identification Number | TIN | PH | 12 digit number (E.g. 123 456 789 002), of which the first digit identifies type of taxpayer (0 for corporations, 1-9 for individuals and other businesses), second to eighth digits are sequential numbers between 0 and 9, ninth digit is a check number, last three digits are 000 for individuals and head office of businesses and 001-999 for branches of businesses, if any [27] |
Russia | Идентификационный номер налогоплательщика Identifikatzionny nomer nalogoplatel'shchika (Taxpayer Identification Number) | ИНН | RU | 10 digits (companies) or 12 digits (people), first two digits are region of birth or company registration (for foreign companies, two digits after leading 99) MOD 11-10 second two- inspection (before the year 2004 it used to chang, but now stays permanent). for legal personality use the changeable second code (KPP), usually first 4 digits are the same (99-region rule does not apply), usually and default XXXX01001. KPP is also the counter (last 3 digts) The number of KPP's is limited to number of tax inspections in regions other than 77 and 50 (one and only for each) plus one code for the largest companies. |
San Marino | Codice operatore economico | C.O.E. | SM | 5 digits |
Saudi Arabia | Tax Identification Number | TIN | SA | 15 digits. The first digit is for the number of country in the GCC. The next 8 digits are randomly generated for the registering entity. The 10th digit is a check digit. The next 3 digits are designated for the branches of the same entity. The last 2 digits are for the type of tax that is being collected (03 represents VAT). |
Serbia | Poreski identifikacioni broj Tax identification number | PIB | RS | 9 digits (e.g. 123456788) of which the first 8 are the actual ID number, and the last digit is a checksum digit, calculated according to ISO 7064, MOD 11-10 |
Switzerland | Mehrwertsteuernummer Taxe sur la valeur ajoutée Imposta sul valore aggiunto | MWST/TVA/IVA | CH | 6 digits (up to 31 December 2013). CHE 9 numeric digits plus TVA/MWST/IVA e.g. CHE-123.456.788 TVA [28] The last digit is a MOD11 checksum digit build with weighting pattern: 5,4,3,2,7,6,5,4 [29] |
Taiwan | 統一編號 tǒngyī biānhào Uniform serial number | 統編 tǒngbiān | TW | 8 numerical digits. [30] A checksum can be computed by multiplying each digital by the corresponding digit in 12121241, adding the totals together (with two-digit totals treated as separate digits, e.g. a 9 in the 7th digit times 4 would result in 36 which would then become 3+6), and dividing the final sum by 10. [31] |
Turkey | Vergi Kimlik Numarası | VKN | TR | 10 digits Digits can be any number between 0 and 9. If the company name starts with A, the first digit is 0; if starts with B, it is 1; if it starts with Y or Z it is 9.[ Not obvious what happens for the other letters. ] |
Ukraine | Ідентифікаційний номер платника податків Identificational tax number | ІНПП | UA | 12 digits [32] |
United Kingdom and Isle of Man | Value added tax registration number | VAT Reg No | GB | Country code GB followed by either:
For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number (an identical algorithm is used for the 12-digit scheme, ignoring the extra 3-digit block). [33] The current modulus-97 series ran out during 2010, so a parallel series of numbers was introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755". [34] The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number (modulus 97), so the check number is either 55 less than or (if this would be negative) 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits. [35] The details of the 97−55 check algorithm were to be secret [36] but are now available from HMRC on request. [37] The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number. [38] Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits. [39] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes. [35] |
Uzbekistan | Солиқ тўловчиларнинг идентификация рақами [40] | СТИР | UZ | 9 digits Companies: 20000000Х-29999999Х People: 40000000Х-79999999Х |
Country | Local name | Abbreviation | Country code | Format |
---|---|---|---|---|
Argentina | Código Único de Identificación Tributaria | CUIT | AR | 11 digits |
Belize | Tax Identification Number | TIN | BZ | 6 digits |
Bolivia | Número de Identificación Tributaria | NIT | BO | 7 digits |
Brazil | Cadastro Nacional de Pessoa Jurídica (Companies) Cadastro de Pessoa Física (Legal Persons) | CNPJ or CPF | BR | CNPJ composed of a base of 8 digits, a 4-digit radical, and 2 check digits. It is usually written as '11.111.111/0001-55' so as to be more readable for humans. CPF composed of a base of 9 digits and 2 check digits written as '123.456.789-00' |
Chile | Rol Único Tributario Unique Taxation Number | RUT | CL | 8 digits, one dash, 1 check digit (0-9, K) |
Colombia | Número De Identificación Tributaria | NIT | CO | 9 digits and 1 check digit |
Costa Rica | Cédula Jurídica | CR | Personas físicas nacionales: 9 and 12 digits. It is the Cédula de Persona Física (person's national identification number) without hyphens. Personas físicas extranjeras: 10 and 12 digits. It is the NITE (Número de Identificación Tributaria Especial) without hyphens. Persona jurídica: 10 and 12 digits. It is the Cédula de Persona Jurídica (enterprise's national identification number) without hyphens. Persona extranjera (residente): 11 and 12 digits. It is the DIMEX (Documento de Identificación de Migración y Extranjería) without hyphens. | |
Dominican Republic | Registro Nacional del Contribuyente National Taxpayer Registry | RNC | DO | Natural persons: 11 digits without hyphen. Format for printing on receipts: 3 digits, 1 dash, 7 digits, 1 dash, 1 check sum digit; e.g. 031-0313993-2 Companies: 9 digits without hyphen. First digit must be (1, 4, 5), format for printing on receipts: 1 digit, 1 dash, 2 digits, 1 dash, 5 digits, 1 dash, 1 check sum digit e.g. 1-30-00245-8 |
Ecuador | Número de Registro Unico de Contribuyentes | RUC | EC | 13 digits |
El Salvador | Número de Identificación Tributaria | NIT | SV | 4 digits-DOB-3 digits-1 digit (e.g. 0614-241287-102-5) |
Guatemala | Número de Identificación Tributaria | NIT | GT | 7 digits, one dash (-); one digit (e.g. 1234567-1) |
Honduras | Registro Tributario Nacional | RTN | HN | |
Mexico | Registro Federal de Contribuyentes | RFC | MX | Natural persons: 4 digits, 6 numbers (YYMMDD), 3 digits (E.g. AAGB860519G31) Companies: 3 digits, 6 numbers (YYMMDD), 3 digits (E.g. P&G851223B24) |
Nicaragua | Registro Unico de Contribuyentes | RUC | NI | 3 digits, 1 dash, 6 digits, 1 dash, 4 digits followed by 1 letter, |
Panama | Registro Unico de Contribuyentes | RUC | PA | |
Paraguay | Registro Unico de Contribuyentes | RUC | PY | 6 to 8 digits, 1 dash, 1 check sum digit |
Peru | Registro Unico de Contribuyentes | RUC | PE | 11 digits |
Uruguay | Registro Único Tributario | RUT | UY | 12 digits |
Venezuela | Registro de Informacion Fiscal | RIF | VE | First character is one of (J, G, V, E), one dash (-), then 9 digits e.g. J-305959918, in some cases can be written e.g. J-30595991-8 |
Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs has been considered as the fiscal subject that charges customs duties and other taxes on import and export. In recent decades, the views on the functions of customs have considerably expanded and now covers three basic issues: taxation, security, and trade facilitation.
An invoice, bill or tab is a commercial document issued by a seller to a buyer relating to a sale transaction and indicating the products, quantities, and agreed-upon prices for products or services the seller had provided the buyer.
An ad valorem tax is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed at the time of a transaction, as in the case of a sales tax or value-added tax (VAT). An ad valorem tax may also be imposed annually, as in the case of a real or personal property tax, or in connection with another significant event. In some countries, a stamp duty is imposed as an ad valorem tax.
UID may refer to:
A national identification number, national identity number, or national insurance number or JMBG/EMBG is used by the governments of many countries as a means of tracking their citizens, permanent residents, and temporary residents for the purposes of work, taxation, government benefits, health care, and other governmentally-related functions.
The Employer Identification Number (EIN), also known as the Federal Employer Identification Number (FEIN) or the Federal Tax Identification Number (FTIN), is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification. When the number is used for identification rather than employment tax reporting, it is usually referred to as a Taxpayer Identification Number (TIN). When used for the purposes of reporting employment taxes, it is usually referred to as an EIN. These numbers are used for tax administration and must not be used for any other purpose. For example, an EIN should not be used in tax lien auction or sales, lotteries, or for any other purposes not related to tax administration.
A Taxpayer Identification Number (TIN) is an identifying number used for tax purposes in the United States and in other countries under the Common Reporting Standard. In the United States it is also known as a Tax Identification Number (TIN) or Federal Taxpayer Identification Number (FTIN). A TIN may be assigned by the Social Security Administration (SSA) or by the Internal Revenue Service (IRS).
The budget of the European Union is used to finance EU funding programmes and other expenditure at the European level.
Intrastat is the system for collecting information and producing statistics on the trade in goods between countries of the European Union (EU). It began operation on 1 January 1993, when it replaced customs declarations as the source of trade statistics within the EU. The requirements of Intrastat are similar in all member states of the EU, although there are important exceptions.
Taxation in Greece is based on the direct and indirect systems. The total tax revenue in 2017 was €47.56 billion from which €20.62 billion came from direct taxes and €26.94 billion from indirect taxes. The total tax revenue represented 39.4% of GDP in 2017. Taxes in Greece are collected by the Independent Authority for Public Revenue.
This is a list of the maximum potential tax rates around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.
The European Union Customs Union (EUCU), formally known as the Community Customs Union, is a customs union which consists of all the member states of the European Union (EU), Monaco, and the British Overseas Territory of Akrotiri and Dhekelia. Some detached territories of EU states do not participate in the customs union, usually as a result of their geographic separation. In addition to the EUCU, the EU is in customs unions with Andorra, San Marino and Turkey, through separate bilateral agreements.
Insurance Premium Tax (IPT) is a type of indirect tax levied on general insurance premiums in the United Kingdom.
The European Union value-added tax is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The total VAT collected by member states is used as part of the calculation to determine what each state contributes to the EU's budget.
Digital goods are software programs, music, videos or other electronic files that users download exclusively from the Internet. Some digital goods are free, others are available for a fee. The taxation of digital goods and/or services, sometimes referred to as digital tax and/or a digital services tax, is gaining popularity across the globe.
In the United Kingdom, the value added tax (VAT) was introduced in 1973, replacing Purchase Tax, and is the third-largest source of government revenue, after income tax and National Insurance. It is administered and collected by HM Revenue and Customs, primarily through the Value Added Tax Act 1994.
In Latvia, taxes are levied by both national and local governments. Tax revenue stood at 28.1% of the GDP in 2013. In 2023, a decade later, that number fell to 21.77%, as the economy of Latvia grew, the 2013 Latvian economic crisis came to an end, and trading expanded with other Baltic nations. The most important revenue sources include income tax, social security, corporate tax and value added tax, which are all applied on the national level. Income taxes are levied at a flat rate of 23% on all income. A long range of tax allowances is given including a standard allowance of €900 per year and €1980 per year for every dependent.
A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer. If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. It is similar to, and is often compared with, a sales tax. VAT is an indirect tax because the person who ultimately bears the burden of the tax is not necessarily the same person as the one who pays the tax to the tax authorities.
Taxation of aviation fuel in the European Union is regulated by the Energy Taxation Directive (2003/96/EG) of 27 October 2003. This prohibits the taxation of commercial aviation fuel, except for commercial domestic flights or by bilateral agreement between member states. As of 2023, commercial aviation fuel is currently tax exempt under the legislation of all member states of the European Union. This tax exemption has been criticised on environmental grounds.
The Central Electronic System of Payments (CESOP) regime is an automatic exchange of information regime being introduced in the European Union from 1 January 2024. The rules were introduced by Council Directive 2020/284, amending the EU's Value-added tax Directive.
Agreed to publish on request, and make available to JVCC, but not to include on website in case it confuses and provokes low value contact.