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Europe Information Gateway

VAT Numbers in the EU

What VAT numbers represent, when they are required, and what they do not prove.

Scope
  • Informational guidance
  • No account, no submissions
  • Links to official sources where possible
This gateway explains systems; it does not replace authorities.

Key point

A VAT number is primarily a tax registration reference. It does not automatically prove good standing, solvency, or legitimacy.

What it is

A VAT number identifies a taxable person or entity registered for VAT in a specific jurisdiction. Format and issuance are country-specific.

When it matters

  • Intra‑EU B2B supplies (VAT treatment depends on context and rules)
  • VAT reporting and invoicing requirements (country rules apply)
  • Certain registrations for non-established businesses

What it is not

  • A universal EU company number
  • A customs identifier (that role is typically EORI)
  • A guarantee that a company exists today (registries and status checks vary)

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