VAT INFORMATION

The following table clarifies taxable subjects (for the payment of VAT + 22%):

Delivery CountryIndividualsITA CompanyEU CompanyExtra EU Company
Italy Yes Yes No
(providing a valid EU VAT number)
Yes
European Union Yes Yes No
(providing a valid EU VAT number)
No
Rest of the World No Yes No
(providing a valid EU VAT number)
No

Find information about how sellers will deal with VAT and overseas goods sold directly to customers in the UK from 1 January 2021.

EU VAT identification number structure

Always include your country code in front of your Tax Identification Number otherwise the validation will fail!

Please do not insert any space or special character, use only digits in the format specified below: 

Member StateStructureFormat*
AT-Austria ATU99999999 1 block of 9 characters
BE-Belgium BE0999999999 1 block of 10 digits
BG-Bulgaria BG999999999 or
BG9999999999
1 block of 9 digits or1 block of 10 digits
CY-Cyprus CY99999999L 1 block of 9 characters
CZ-Czech Republic CZ99999999 or
CZ999999999 or
CZ9999999999
1 block of either 8, 9 or 10 digits
DE-Germany DE999999999 1 block of 9 digits
DK-Denmark DK99999999 4 blocks of 2 digits
EE-Estonia EE999999999 1 block of 9 digits
EL-Greece EL999999999 1 block of 9 digits
ES-Spain ESX9999999X4 1 block of 9 characters
FI-Finland FI99999999 1 block of 8 digits
FR-France FRXX999999999 1 block of 2 characters, 1 block of 9 digits
XI-Northen Ireland XI999999999 or
XI9999999999995 or
XIGD9996 or
XIHA9997
1 block of 3 digits, 1 block of 4 digits and 1 block of 2 digits;
or the above followed by a block of 3 digits;
or 1 block of 5 characters
HR-Croatia HR99999999999 1 block of 11 digits
HU-Hungary HU99999999 1 block of 8 digits
IE-Ireland IE9S99999L
IE9999999WI
1 block of 8 characters or 1 block of 9 characters
IT-Italy IT99999999999 1 block of 11 digits
LT-Lithuania LT999999999 or
LT999999999999
1 block of 9 digits, or 1 block of 12 digits
LU-Luxembourg LU99999999 1 block of 8 digits
LV-Latvia LV99999999999 1 block of 11 digits
MT-Malta MT99999999 1 block of 8 digits
NL-The Netherlands NL999999999B998 1 block of 12 characters
PL-Poland PL9999999999 1 block of 10 digits
PT-Portugal PT999999999 1 block of 9 digits
RO-Romania RO999999999 1 block of minimum 2 digits and maximum 10 digits
SE-Sweden SE999999999999 1 block of 12 digits
SI-Slovenia SI99999999 1 block of 8 digits
SK-Slovakia SK9999999999 1 block of 10 digits

Remarks:

*: Format excludes 2 letter alpha prefix 
9: A digit 
X: A letter or a digit 
S: A letter; a digit; "+" or "*"
L: A letter 

Notes:

1: The 1st position following the prefix is always "U".
2: The first digit following the prefix is always zero ('0').
3: The (new) 10-digit format is the result of adding a leading zero to the (old) 9-digit format.
4: The first and last characters may be alpha or numeric; but they may not both be numeric.
5: Identifies branch traders.
6: Identifies Government Departments.
7: Identifies Health Authorities.
8: The 10th position following the prefix is always "B".
9: All letters are case sensitive. Please follow the exact syntax of the VAT number shown.