An EU VAT number is a unique identifier assigned by tax authorities to businesses and non-taxable legal entities registered for Value-Added Tax (VAT) within the European Union. This identifier is critical for tracking taxable transactions, facilitating cross-border trade, and ensuring compliance with European tax laws.

The primary function of an EU VAT number is to identify the tax status of a business. Its key roles include:

Each EU member state issues its own national VAT number with a specific format.

It allows for "zero-rated" sales between businesses in different EU countries through the reverse charge mechanism.

It is used by customs authorities to determine identity and tax obligations during imports.

Taxation and Customs Unionhttps://taxation-customs.ec.europa.eu VAT identification numbers - Taxation and Customs Union

It must be mentioned on most invoices for transactions requiring them.

It enables businesses to reclaim VAT on eligible expenses and proves they are "in the system". Format and Structure