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VAT identification number

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.

Structure

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]

EU requirements

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.

VAT numbers by country

European Union VAT identification numbers

VAT numbers of non-EU countries

VAT numbers of Latin American countries

See also

References

  1. ^ ""A VAT number (VATIN), as used in countries of the EE"". Retrieved 14 May 2023.
  2. ^ "Vies on-the-Web - European Commission". ec.europa.eu. Retrieved 14 May 2023.
  3. ^ Electronically supplied services: Special scheme for non-EU Businesses, HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003 Archived 13 May 2008 at the Wayback Machine
  4. ^ "Vies on-the-Web - European Commission". ec.europa.eu. Retrieved 14 May 2023.
  5. ^ "EUROPA site – Validation" (PDF). Archived from the original on 5 October 2006. Retrieved 1 October 2006.
  6. ^ Information über die Konstruktionsregeln der Umsatzsteuer-Identifikationsnummern (UID) (PDF; 51 kB) From the Bundesministeriums für Finanzen (Austria), on April 2013. Retrieved 13 January 2022.
  7. ^ "BULSTAT". Archived from the original on 21 October 2007. Retrieved 2 October 2007.
  8. ^ "Hvad er CVR?". erhvervsstyrelsen.dk (in Danish). Archived from the original on 16 September 2012.
  9. ^ "Modulus 11 kontrol". erhvervsstyrelsen.dk (in Danish). Archived from the original on 17 September 2012.
  10. ^ Vuori, Teppo. "Tarkistusmerkkien laskentamenetelmiä — Y-tunnus". Tarkistusmerkit.TeppoVuori.fi (in Finnish).
  11. ^ "VAT number". The Finnish Business Information System (BIS). Retrieved 29 November 2019.
  12. ^ "Chapter 3: Tax Reference Numbers". Filing and paying Stamp Duty on Instruments (PDF). Revenue. 2022. p. 5.
  13. ^ Albanese, Ilenia (10 August 2022). "A cosa serve la Partita Iva? Ecco cosa sapere". Partitaiva.it (in Italian). Retrieved 29 June 2024.
  14. ^ "EU country codes, VAT numbers and enquiry letters for EC Sales Lists". GOV.UK. 18 December 2020. Retrieved 14 May 2023.
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  16. ^ "What is the tax number". Tax Administration of the Republic of Slovenia. Archived from the original on 27 October 2014.
  17. ^ More on how to obtain the NIE number in Spain: https://www.selfemployedspain.com/how-to-get-the-nie-number-in-spain/ | Update August/2022 | selfemployedspain.com
  18. ^ Momsregistreringsnummer Swedish tax agency (in Swedish)
  19. ^ "PRAVILNIK O REGISTRACIJI I UPISU U JEDINSTVENI REGISTAR OBVEZNIKA INDIREKTNIH POREZA" (PDF). www.uino.gov.ba.
  20. ^ "统一社会信用代码查询_诚信体系实名制查询_组织机构代码-全国组织机构统一社会信用代码数据服务中心(原全国组织机构代码管理中心)". www.cods.org.cn (in Chinese). Retrieved 7 June 2023.
  21. ^ "India GSTIN number guide | Lookup Tax". lookuptax.com. 8 December 2023. Retrieved 9 December 2023.
  22. ^ "About Corporate Numbers | NTA-CNPS". www.houjin-bangou.nta.go.jp. Retrieved 7 June 2023.
  23. ^ "Business identification number | Electronic government of the Republic of Kazakhstan". egov.kz. Archived from the original on 11 June 2017.
  24. ^ "Individual identification number (IIN) | Electronic government of the Republic of Kazakhstan".
  25. ^ "New Zealand Business Number". New Zealand Companies Office. Archived from the original on 6 April 2017.
  26. ^ "Om organisasjonsnummeret". Brreg.no (in Norwegian Bokmål). Retrieved 31 May 2020.
  27. ^ Pabilona, Jocet Consisa (November–December 2014). "Taxpayer Identification Number (TIN): Its Development and Importance in Tax Administration" (PDF). NTRC Tax Research Journal. XXVI (6). National Tax Research Center: 1–14. Retrieved 3 August 2019.
  28. ^ "Die UID". www.bfs.admin.ch (in German). Archived from the original on 14 November 2012. Retrieved 8 October 2015.
  29. ^ "Unternehmens-Identifikationsnummer (UID)". www.uid.ch (in German). Retrieved 14 October 2015.
  30. ^ ETtoday新聞雲. "企業老愛「打統編」 財政部怎麼說？ | ETtoday財經雲 | ETtoday新聞雲". finance.ettoday.net (in Chinese). Retrieved 7 June 2023.
  31. ^ "最新消息". www.fia.gov.tw (in Chinese). Retrieved 7 June 2023.
  32. ^ "Nalogovy nomer nalogoplatelyshchika — novy rekvizit nalogovoy nakladnoy" Податковий номер платника податків — новий реквізит податкової накладної. interbuh.com.ua (in Ukrainian).
  33. ^ SIMA sl EU27 VAT code computing (unofficial validation form and algorithms for EU VAT identification numbers)
  34. ^ "Minutes of VAT Software Developer Forum held on 10 March 2009" (PDF). HM Revenue and Customsaccessdate=14 May 2023.
  35. ^ a b Quayle, Stan. "VAT Registration Numbers – New series". VAT Developer Forum – 10 March 2009 (PowerPoint slides, zipped file). HM Revenue & Customs. pp. 34–41. Retrieved 3 November 2009.
  36. ^ "Minutes of Self Assessment Technical Workshop held on 25 November 2008" (PDF). Retrieved 14 May 2023.
  37. ^ Joint VAT Consultative Committee (10 September 2009). "Minutes of the 73rd JVCC meeting held on Friday 8 May 2009". JVCC No 2, action point AP 8/09. HM Revenue & Customs. Retrieved 2 November 2009. 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.
  38. ^ V1-28 Registration Vol 1 Archived 7 May 2011 at the Wayback Machine, HM Revenue & Customs
  39. ^ VAT Trader Enrolment Help, Isle of Man Government
  40. ^ "ЎЗБЕКИСТОН РЕСПУБЛИКАСИДА СОЛИҚ ТЎЛОВЧИЛАРНИНГ ИДЕНТИФИКАЦИЯ РАҚАМЛАРИНИ БЕРИШ ВА ҚЎЛЛАШ ТИЗИМИ ТЎҒРИСИДА". www.lex.uz. Retrieved 23 June 2016.
  41. ^ "Argentina TIN number guide | Lookup Tax". lookuptax.com. 8 December 2023. Retrieved 9 December 2023.

External links