European countries

You are required to fill in an EC Sales List when you are selling goods or services to European countries (EC) and submit it HMRC.

You require to present the following information in your EC Sales List.

  • Country you selling your goods and services.
  • Your EC customers VAT numbers including the European country code
  • Total value of sales

Note that selling goods and services outside the European countries is classified as out of scope and do not include this in your VAT return or EC Sales List.

The table below show the format of European countries code for VAT and EC Sales List reporting with HMRC.

CountryVAT codeVAT number formatVAT in local language
AustriaATU12345678 (9 characters. The first character is always ‘U’)USt
BelgiumBE1234567890 (10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number)BTW, TVA, NWSt
BulgariaBG123456789, 1234567890 (9 or 10 characters)ДДС
CroatiaHR12345678901 (11 characters)PDV
Republic of CyprusCY12345678X (9 characters. The last character must always be a letter)ΦΠΑ
Czech RepublicCZ12345678, 123456789, 1234567890, (8, 9 or 10 characters. If more than 10 characters are provided delete the first 3 as these are a tax code)DPH
Denmark, except the Faroe Islands and GreenlandDK12345678 (8 characters)moms
EstoniaEE123456789 (9 characters)km
Finland, but excluding the Åland IslandsFI12345678 (8 characters)ALV, Moms
France, including Monaco but excluding Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French GuianaFR12345678901, X1234567890, 1X123456789, XX123456789, (11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters.)TVA
Germany, except Büsingen and the Isle of HeligolandDE123456789 (9 characters)MwSt., Ust.
GreeceEL123456789 (9 characters)ΦΠΑ
HungaryHU12345678 (8 characters) ÁFA
IrelandIE1234567X, 1X23456X, 1234567XX, (8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2)CBL, VAT
Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake LuganoIT12345678901 (11 characters)IVA
LatviaLV12345678901 (11 characters)PVN
LithuaniaLT123456789, 123456789012, (9 or 12 characters)PVM
LuxembourgLU12345678 (8 characters)TVA
MaltaMT12345678 (8 characters)VAT
NetherlandsNL123456789B01 (12 characters. The tenth character is always B)BTW
PolandPL1234567890 (10 characters)PTU, VAT
Portugal, including the Azores and MadeiraPT123456789 (9 characters)IVA
RomaniaRO12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890, (from 2 to 10 characters)TVA
Slovak RepublicSK1234567890 (10 characters)DPH
SloveniaSI12345678 (8 characters)DDV
Spain, including the Balearic Islands but excluding Ceuta, Melilla and the Canary IslandsESX12345678, 12345678X, X1234567X, (9 characters. Includes one or two alphabetical characters (first or last or first and last.))IVA
SwedenSE123456789012 (12 characters)Moms

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