
USt IdNrValue added tax identification number
General information
The value added tax identification number serves
the value added tax in the trade of the European Union members for the
accounting among themselves. The assignment at enterprises takes
place on request at a responsible authority in the member country, in
which the seat of the requesting enterprise is.
The list is by far not yet complete here, however
gradually on all member countries will be extended. Pertinent
references, in particular also to the new members, are always welcome.
To none the described USt IdNr is wellknown me whether
they have a substructure or it concerns sequential numbers, which
however for the computation of the Pruefziffer(n) of subordinated
importance is.
The countries France, Greece, Spain are characterised
after my past knowledge by particularly citizenfriendly and a
democratic constitutional state appropriate behavior, by not giving
any official data the structure of their USt IdNr and/or or the
existence of a check digit denials contradict the publication.
To which the citizen is also still by facts is unnecessarily
continued to confuse, it does not understand its tax declaration
already.
Structure
The Voragbe of the European Union for the
structure of the USt IdNr is quite simply held, two digit national
designation followed according to ISO
(e.g. RK, DE), of maximally 12 places,
whereby numbers and letters are permitted. Within these
conditions authorities the USt IdNr assign local on request to the
enterprises in their member country. Fail accordingly variously
also the designations, structures and check digit computation methods.
Country  landlinguistic Designation  Abr.  Length  Structure  Arran ging line  Range of values, if not 0  9 
1  2  3  4  5  6  7  8  9  10  11  12  13  14 
Country after
ISO  
  max. 14  a1  a2  x1  x2  x3  x4  x5  x6  x7  x8  x9  x10  x11  x12  ISO 13,616  
Andorra     A  D  unknown   
Belgium  Numéro T.V.A. BTW number  Nº TVA BTW NR.  11  B  E  x1  x2  x3  x4  x5  x6  x7  p  p    
Bulgaria     B  G  unknown   
Denmark  Varemodtagers moms NR  SE NR.  10  D  K  x1  y1  y2  y3  y4  y5  y6  y7    x = 19 
Germany  Value added tax identification number  USt IdNr  11  D  E  x1  x2  x3  x4  x5  x6  x7  x8  p   DIN ISO 7064  
Estland     E  E  unknown   
Finland  Arvonlisaevero numero  ALV nro  10  F  I  x1  x2  x3  x4  x5  x6  x7  p    
France  Numéro d'identification  ID. TVA  13  F  R  p  p  x1  x2  x3  x4  x5  x6  x7  x8  x9    p = AZ, 09 
Gibraltar     G  I  unknown   
Greece  Arithmos Forologikou Mitroou (Tax Registration NO.)  Α.Φ.Μ  11  E  L  x1  x2  x3  x4  x5  x6  x7  x8  p    
Great Britain  VAT Registration NUMBER  VAT move NO  11/14  G  B  x1  x2  x3  x4  x5  x6  x7  x8  x9  x10  x11  x12   
Ireland (old)  VAT Registration NUMBER  VAT NO.  10  I  E  x1  a1  y1  y2  y3  y4  y5  p    x = 79; A = AZ, +, *, empty; y = 09; p = AW 
Ireland (new)  VAT Registration NUMBER  VAT NO.  10  I  E  x1  x2  x3  x4  x5  x6  x7  p    p = AW 
Iceland     I  S  unknown   
Italy  Codice IVA (Numero di Partita IVA)  P. IVA  13  I  T  x1  x2  x3  x4  x5  x6  x7  y1  y2  y3  p    y = 001100, 120, 121 
Lettland     L  V  unknown   
Litauen     L  T  unknown   
Luxembourg  Numéro d'identification TVA  ID. TVA  10  L  U  x1  x2  x3  x4  x5  x6  p  p    
Malta     M  T  unknown   
The Netherlands  Omzetbelasting nummer  WHETHER number  14  N  L  x1  x2  x3  x4  x5  x6  x7  x8  p  y1  z1  z2   y=B, z0 
Norway     N  O  unknown   
Austria  Value added tax identification number  UID  11  A  T  a1  x2  x3  x4  x5  x6  x7  x8  p    A = U 
Poland   NIP  12  P  L  x1  x2  x3  x4  x5  x6  x7  x8  x9  p    
Portugal  Número de identificação fiscal  NIPC  11  P  T  x1  x2  x3  x4  x5  x6  x7  x8  p    
Romania     R  O  unknown   
Sweden  Moms Registrerings Nommer  Moms move NO.  14  S  E  x1  x2  x3  x4  x5  x6  x7  x8  x9  p  y1  y2   y1y2 = 0194 
Switzerland     C  H  unknown   
Slowakei     S  K  unknown   
Slovenia    10  S  L  x1  x2  x3  x4  x5  x6  x7  p    x1 > 0 
Spain (companies)  Número de Identificación fiscal  N.I.F.  11  E  S  A  x1  x2  x3  x4  x5  x6  x7  p    A = AF (G, Q); p = AZ, 09 
Spain (private)  Número de DNI  DNI  11  E  S  x1  x2  x3  x4  x5  x6  x7  x8  p  p = AH, JN, PT, sign 
Tschechien     C  Z  unknown   
Hungary     H  U  unknown   
Cyprus     C  Y  unknown   
Belgium
To compute the numeric parts of the Steuernmmer
without the check digits as number regarded around the proof figure:
 The integral difference is determined by the number to the
next smaller multiples of 97 (modulo 97).
 The check digit is the difference from integral remainder
to 97.

Example 1366959pp
Step 1: Mod 97  1366959 ÷ 97 = 14092 remainder of 35 
Step 2:  97  35 = 62 
136695962  
Denmark
The Danish USt No. contains no own check digit,
yet exists a test algorithm, which is so coordinated that the check
digit must always result in zero. Therefore the explizierte
denomination of the check digit is also not necessary.
 The number sequence is weighted from left to the right
with 2, 7, 6, 5, 4, 3, 2, 1.
 The products are summed up.
 The full remainder is determined by the sum to the next
lower by 11 divisible number (modulo 11).
 If the remainder is zero, the number sequence is valid,
otherwise not.

Example DK 13585627
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
1  2  2 
3  7  21 
5  6  30 
8  5  40 
5  4  20 
6  3  18 
2  2  4 
7  1  7 
Sum  142 
Step 3: Sum mod 11  142 ÷ 11 = 12 remainder of 10 
Result check digit  10 i.e. the number is umgueltig 
The number 13585628 would be valid, there 143 ÷ 11 = 0 

Germany
The procedure for the check digit computation is
officially in the federal law gazette described.[5]
 Initial values: Product = m, sum = 0
 From left to the right the following steps for
all numbers are repeated:
 Sum = (number + product) mod m
 If sum = 0 then applies for sum = m
 Product = (2 × sum) mod n
 The check digit arises as a result of n  product.
 If the difference is 10, p = 0 applies

Example DE 136,695 97p
Number without Check digit  2a walked + b  2c walked 
Sum = Product + Number  Sum = Sum mod 10  Product = (2 × sum) mod 11 
 0  10 
1  11  1  2 
3  5  5  10 
6  16  6  1 
6  7  7  3 
9  12  2  4 
5  9  9  7 
9  16  6  1 
7  8  8  5 
Step 3: 11  Product  11  5 = 6 
Result check digit  6 
DE 136,695 976  
Finland
 The NUMBER sequence is weighted from left ton the
right with 7, 9, 10, 5, 8, 4, 2.
 The products are summed up.
 The full remainder is determined by the sum to the next
lower by 11 divisible number (modulo 11).
 The check digit arises as a result of the Subraktion of
the ganzahliges division remainder of 11.
 If the difference is 10, the number is not assigned.
 If the difference is 11, p = 0 applies

Example FI 1366959p
Number without Check digit  Step 1:
Weighting  Step 2:
Checksum the products 
1  7  7 
3  9  27 
6  10  60 
6  5  30 
9  8  72 
5  4  20 
9  2  18 
Sum  234 
Step 3: Sum mod 11  21 remainder of 3 
Result check digit  11  3 = 8 
FI 13669598  
Greece
 Beginning from on the right of to the left the
numbers are multiplied ascending by 2 highly number of digits.
 The remainder is determined by the product sum to the next
smaller multiples of 11 (modulo 11).
 If the difference is larger nine, p = 0 applies

Example EL 12345678p
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
1  256  256 
2  128  256 
3  64  192 
4  32  128 
5  16  80 
6  8  48 
7  4  28 
8  2  16 
Sum  1004 
Step 3: Sum mod 11  1004 ÷ 11 = 91 remainder of 3 
Result check digit  3 
EL 123456783  
Ireland
For validating a VAT according to the old
pattern, this can into the new format transferred werden:/p >
 Shift indications from position 1 after position
7
 Shift indications of the positions 37 after 26
 Ignore indications on position 2
 Set indications at position 1 to zero
 Position 8 remains unchanged
 
Example
Old  9B12345N 
Again  0123459N  
The computation of the check digit takes place
then according to a uniform pattern.[7]
 All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
 The products are summed up.
 The ganzahlige remainder to the next smaller multiples of
23 calculates (modulo 23).
For the written representation the check digit becomes
into a letter uebertragen:/p >
Relocation dictionary Letter after numbers
A = 1  F = 6  K = 11  P = 16  U = 21 
B = 2  G = 7  L = 12  Q = 17  V = 22 
C = 3  H = 8  M = 13  R = 18  
D = 4  I = 9  N = 14  S = 19  
E = 5  J = 10  O = 15  T = 20  W = 0  
Example IE 8473625p
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
8  8  64 
4  7  28 
7  6  42 
3  5  15 
6  4  24 
2  3  6 
5  2  10 
p  1   
Sum  189 
Step 3: Sum mod 23  189 ÷ 23 = 8 remainder of 5 
Result check digit  5 = E 
IE 8473625E  
Italy
The Italian USt IdNr must the following
conditions erfuellen:/p >
 x_{17} may
not be 000000
 y_{13} =
001100, 120, 121
The computation is made by all Ziffern:/p >
 Beginning from right all numbers are weighted
alternating with 1 and 2 (PZ = 1. Place = weight 1).
 The checksum of the products is calculated.
 The integral remainder is determined by the checksum to
the next smaller multiples of 10 (modulo 10).
 The check digit results after Substraktion of the
remainder of 10.
 If the difference is 10, p = 0 applies

IT 1212345078p
Number without Check digit  Step 1:
Weighting  Step 2:
Checksum the products 
1  1  1 
2  2  4 
1  1  1 
2  2  4 
3  1  3 
4  2  8 
5  1  5 
0  2  0 
7  1  7 
8  2  16 
p  1   
Checksum  40 
Step 3: Sum mod 10  40 ÷ 10 = 4 remainder of 0 
Step 4: Difference  10  0 
Result check digit  0 
IT 12123456780  
Luxembourg
The numeric parts of the Steuernmmer without the
check digits as number regarded around the proof figure too
berechnen:/p >
 The check digit is the integral remainder of the
number to the next smaller multiples of 89 (modulo 89).

Example LU 136695pp
Step 1: mod 89  136695 ÷ 89 = 1535 remainder of 80 
LU 13669580  
The Netherlands
 All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
 The products are summed up.
 The full remainder to the next lower multiples of 11
(modulo 11) is calculated.
 If the difference is 10, the number is invalid.

Example NL 12345678pB12
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
1  9  9 
2  8  16 
3  7  21 
4  6  24 
5  5  25 
6  4  24 
7  3  21 
8  2  16 
Sum  156 
Step 3: Sum mod 11  156 ÷ 11 = 14 remainder of 2 
Result check digit  2 
NL 123456782B12  
Austria
 The number sequence is weighted left after rechst
alternating with 1 and 2.
 The checksum of the products is calculated and subtracted
from 96.
 The check digit is the unit place of the difference.

Example RK U1358562
Number without Check digit  Step 1:
Weighting  Step 2:
Checksum the products 
U  
1  1  1 
3  2  6 
5  1  5 
8  2  16 
5  1  5 
6  2  12 
2  1  2 
Checksum  29 
Step 3: Differrenz  96  29 = 67 
Result check digit  7 
RK U13585627  
Poland
 The number sequence is weighted from left to the
right with 6, 5, 7, 2, 3, 4, 5, 6, 7.
 The products are summed up.
 The full remainder is determined by the sum to the next
lower by 11 divisible number (modulo 11).
 If the difference is 10, the number is not assigned.
 If the difference is 11, p = 0 applies

Example PL 856734921p
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
8  6  48 
5  5  25 
6  7  42 
7  2  14 
3  3  9 
4  4  16 
6  5  30 
2  6  12 
1  7  7 
Sum  196 
Step 3: Sum mod 11  196 ÷ 11 = 17 remainder of 9 
Result check digit  9 
PL 8567349219  
Portugal
 All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
 The products are summed up.
 The full remainder to the next lower multiples of 11
(modulo 11) is calculated.
 The check digit is the difference of the remainder to 11.
 If the difference is larger nine, p = 0 applies

Example PT 13669597p
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
1  9  9 
3  8  24 
6  7  42 
6  6  36 
9  5  45 
5  4  20 
9  3  27 
7  2  14 
Sum  217 
Step 3: Sum mod 11  19 remainder of 8 
Result check digit  11  8 = 3 
PT 136695973  
Sweden
For the Berechnugn of the check digit only the
first nine numeric places (x _{19})become beruecksichtigt.
 Beginning from right all numbers are weighted
alternating with 1 and 2 (PZ = 1. Place = weight 1).
 The checksum of the products is calculated.
 The integral remainder is determined by the checksum to
the next smaller multiples of 10 (modulo 10).
 The check digit results after Substraktion of the
remainder of 10.
Validating a given number takes place via application of
the procedure to the entire number (the inclusive check digit).
To a valid number must apply then to the sum s mod 10 = 0. 
Example SE 136695975p23
Number without Check digit  Step 1:
Weighting  Step 2:
Checksum the products 
1  2  2 
3  1  3 
6  2  12 
6  1  6 
9  2  18 
5  1  5 
9  2  18 
7  1  7 
5  2  10 
p  1  
Checksum  45 
Step 3: Sum mod 10  45 ÷ 10 = 4 remainder of 5 
Step 3: Difference to 10  10  5 = 5 
Result check digit  5 
SE 136695975523  
Slovenia
The tax number is not a speaking number, but a sevenplace random
number within the range of 1000000 to 9999999, to which at figure eight place
a check digit is attached. A new tax number is produced only directly
with assignment, i.e. no numbers on supply become angelegt.
 All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
 The products are summed up.
 The full remainder to the next lower multiples of 11
(modulo 11) is calculated.
 The check digit is the difference of the remainder to 11.
 If the difference is 1 (remainder = 10), p = 0 applies
 The difference 0 (remainder = 11) is is invalid
the number

Example SI 5908243p
Number without Check digit  Step 1:
Weighting  Step 2: Product summation 
5  8  40 
9  7  63 
0  6  0 
8  5  40 
2  4  8 
4  3  12 
3  2  6 
Sum  169 
Step 3: Sum mod 11  15 remainder of 4 
Step 4: Difference to 11  11  4 = 7 
Result check digit  7 
SI 59082437  
Spain
If the first place is after the land contraction
a letter, concerns a firm tax number, otherwise around a private
person. There with the latters the tax number to the person
characteristic number of the identity card (DNI) is identical, takes place the
computation after the sample described there.
The computation for the firm numbers is calculated as folgt:/p
>
 Beginning from right all numbers are weighted
alternating with 1 and 2 (PZ = 1. Place = weight 1).
 The checksum of the products is calculated.
 The integral remainder is determined by the checksum to
the next smaller multiples of 10 (modulo 10).
 The check digit results after Substraktion of the
remainder of 10.

Example IT A13 585 62p
Number without Check digit  Step 1:
Weighting  Step 2:
Checksum the products 
A  
1  2  2 
3  1  3 
5  2  10 
8  1  8 
5  2  10 
6  1  6 
2  2  4 
p  1  
Sum  25 
Step 3: Sum mod 10  25 ÷ 10 = 2 remainder of 5 
Step 3: Difference to 10  10  5 
Result check digit  5 
IT A13 585 625  
Remarks
For the assignment there is no center European
authority, but each member country regulates this within own
responsibility. In Deutschalnd the Federal Office for finances
is (BfF) [1, 2], in Austria the respective responsible person the tax
office [ 4 ], forthe value added tax ,
responsibly. A description for the correct application of the
tax number is with Akademie.de  to calculation without borders.[6]
Apart from the assignment of the value added tax
identification numbers there is also still another place, with which
one can to be able to be confirmed the validity of a foreign USt IdNr.
The authorities give thereby only information over correctness
to the respective number, it give however no large instructions
(finanzstatus, creditworthiness, seriosity etc..) over the
enterprise. In Deutschalnd for it likewise the BfF is
responsible.[3]
References
 Federal Office for finances (BfF):
http://WWW.BundesamtfuerFinanzen.DE/
 Central office value added tax inspection procedure:
Http://WWW.BfF Online.DE/ust/useg/usegm.html
 Confirmation of the validity of European value added tax identification numbers:
Http://WWW.BfF Online.DE/ust/useg/ustidbs.php
http://WWW.Europa.EU.int/comm/taxation_customs/vies/de/vieshome.htm
 Federal Ministry for finances of the Federal Republic of Austria:
http://WWW.BMF.gv.AT/ and then search word UID
 Federal law gazette 1993 part of I page 736:
http://WWW.Jura.UniSB.DE/BGBl/TEIL1/1993/19930736.1.HTML
 Akademie.de  calculation without
borders:
http://WWW.Akademie.DE/business/tipps_tricks/finanzwesen/rechnung_ohne_grenzen.html
 VIMA Office, Office OF the
Revenue Commissioners, PO box 43, Dundalk, CO Louth, Irish country.
