A VAT number, also known as a VAT identification number (VATIN) or VAT registration number (VRN), is a unique identifier used in many countries, including the countries of the European Union, for value-added tax purposes. It is issued by the tax authorities to businesses that are registered for VAT. The VAT number is used for tax records and payment purposes, and it helps identify VAT-registered businesses.
The format of VAT numbers varies by country, but every VAT identification number must begin with the code of the country concerned and followed by a block of digits or characters. In the UK, for example, the VAT registration number is a nine-digit number that begins with the country code "GB".
Businesses that carry out the supply of goods or services taxed with VAT, make an intra-EU acquisition of goods, or exceed the VAT registration threshold are obliged to register for VAT and obtain a VAT number. Once a business is registered for VAT, it receives its unique VAT registration number, which it needs to include on all future invoices.
If you need to check whether a VAT number is valid, you can use the VIES (VAT Information Exchange System) on the European Commissions website.
