EU btw nummer formats
Elk EU-land heeft een iets ander formaat voor zijn btw-nummer systeem, met een variatie van cijfers en letters. Het is belangrijk dat bedrijven zorgvuldig het juiste format gebruiken, aangezien de nummers vaak worden gecontroleerd met het VIES-systeem, en fouten kunnen leiden tot vertragingen of zelfs boetes. Landencodes, twee letters, worden vóór het btw-nummer ingevoegd als het bedrijf het nummer gebruikt voor intracommunautaire handel.
Land | Landcode | Format | Tekens | Opmerkingen |
---|---|---|---|---|
Austria | AT | U12345678 | 9 characters | 9 characters the first character is always a ‘U’ |
Belgium | BE | 1234567890 | 10 characters | Prefix with zero ‘0’ if the customer provides a 9 digit VAT number |
Bulgaria | BG | 123456789, 1234567890 | 9 or 10 characters | |
Croatia | HR | 12345678901 | 11 characters | |
Cyprus | CY | 12345678X | 9 characters The last character must always be a letter | |
Czech Republic | CZ | 12345678 123456789 1234567890 | 8, 9 or 10 characters If more than 10 characters are provided delete the first 3 | |
Denmark | DK | 12345678 | 8 characters | |
Estonia | EE | 123456789 | 9 characters | |
Finland | FI | 12345678 | 8 characters | |
France | FR | 12345678901 X1234567890 1X123456789 XX123456789 | 11 characters May include alphabetical characters (any except O or I) as first or second or first and second characters. | |
Germany | DE | 123456789 | 9 characters | |
Greece | EL | 123456789 | 9 characters | |
Hungary | HU | 12345678 | 8 characters | |
Ireland | IE | 1234567WA (companies) 1234567FA (individuals) | 8 or 9 characters Includes one or two alphabetical characters (last, or second and last, or last 2) | |
Italy | IT | 12345678901 | 11 characters | |
Latvia | LV | 12345678901 | 11 characters | |
Lithuania | LT | 123456789 123456789012 | 9 or 12 characters | |
Luxembourg | LU | 12345678 | 8 characters | |
Malta | MT | 12345678 | 8 characters | |
Netherlands | NL | 123456789B01 or 123456789BO2 | 12 characters. The 10th character is always B | Companies forming a VAT Group have the suffix BO2 |
Norway (non-EU) | 123456789MVA | 9 digits and the letters 'MVA' to indicate VAT registration | Last (ninth) digit is a MOD11 checksum digit.[20] | |
Poland | PL | 1234567890 | 10 characters | |
Portugal | PT | 123456789 | 9 characters | |
Romania | RO | 1234567890 | 10 characters | |
Slovakia | SK | 1234567890 | 10 characters | |
Slovenia | SI | 12345678 | 8 characters | |
Spain | ES | X12345678 12345678X X1234567X | 9 characters Includes 1 or 2 alphabetical characters (first or last or first and last) | |
Sweden | SE | 123456789012 | 12 characters | |
Switzerland (non-EU) | CHE | 123.456.789 | 9 numbers plus MWST/TVA/IVA | German part: MWST French part: TVA Italian part: IVA |