European countries – VAT country code

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. The correct European countries VAT country code must be used in your EC Sales list.

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

  • The country you are selling your goods and services to.
  • Your EC customers VAT numbers including the EC VAT country code
  • The total value of sales

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

EC VAT country code for EC Sales List

The table below shows the format of European countries VAT country code widely used for reporting in the EC Sales List to HMRC.

CountryVAT codeThe VAT number formatVAT in local language
1AustriaATU12345678 (9 characters. The first character is always ‘U’)USt
2BelgiumBE1234567890 (10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number)BTW, TVA, NWSt
3BulgariaBG123456789, 1234567890 (9 or 10 characters)ДДС
4CroatiaHR12345678901 (11 characters)PDV
5Republic of CyprusCY12345678X (9 characters. The last character must always be a letter)ΦΠΑ
6Czech 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
7Denmark, except the Faroe Islands and GreenlandDK12345678 (8 characters)moms
8EstoniaEE123456789 (9 characters)km
9Finland, but excluding the Åland IslandsFI12345678 (8 characters)ALV, Moms
10France, 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
11Germany, except Büsingen and the Isle of HeligolandDE123456789 (9 characters)MwSt., Ust.
12GreeceEL123456789 (9 characters)ΦΠΑ
13HungaryHU12345678 (8 characters) ÁFA
14IrelandIE1234567X, 1X23456X, 1234567XX, (8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2)CBL, VAT
15Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake LuganoIT12345678901 (11 characters)IVA
16LatviaLV12345678901 (11 characters)PVN
17LithuaniaLT123456789, 123456789012, (9 or 12 characters)PVM
18LuxembourgLU12345678 (8 characters)TVA
19MaltaMT12345678 (8 characters)VAT
20NetherlandsNL123456789B01 (12 characters. The tenth character is always B)BTW
21PolandPL1234567890 (10 characters)PTU, VAT
22Portugal, including the Azores and MadeiraPT123456789 (9 characters)IVA
23RomaniaRO12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890, (from 2 to 10 characters)TVA
24Slovak RepublicSK1234567890 (10 characters)DPH
25SloveniaSI12345678 (8 characters)DDV
26Spain, 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
27SwedenSE123456789012 (12 characters)Moms

Companies House filings

In addition, If your VAT registered business is a limited company, you must deliver your confirmation statement and company accounts to Companies House every year.

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