EU country codes, VAT numbers and enquiry letters for EC Sales Lists
Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL).
Overview
These details will help you to complete an EC Sales List. They include:
- EU country codes
- VAT number formats
- links to enquiry letters in a foreign language
The following are not part of the EU VAT area and sales to these countries must not be included on your EC Sales List:
- Andorra
- The Channel Islands
- Gibraltar
- Mount Athos
- San Marino
- Vatican City
The UK and the Isle of Man are part of the EU VAT area, but you must not include sales to the UK or the Isle of Man on your EC Sales List.
| Country (including code) | VAT number format | VAT in local languages | Enquiry letter |
|---|---|---|---|
| Austria (AT) | U12345678
9 characters. The first character is always ‘U’. |
USt | Austria (German) (PDF, 4KB) |
| Belgium (BE) | 1234567890
10 characters. Prefix with zero ‘0’ if the customer provides a 9 digit VAT number. |
BTW, TVA, NWSt | Belgium (Flemish) (PDF, 9KB) |
| Bulgaria (BG) | 123456789, 1234567890
9 or 10 characters. |
ДДС | Bulgaria (PDF, 79KB) |
| Croatia (HR) | 12345678901
11 characters. |
PDV | Croatia (PDF, 38KB) |
| Republic of Cyprus (CY) | 12345678X
9 characters. The last character must always be a letter. |
ΦΠΑ | Cyprus (Greek) (PDF, 37KB) |
| Czech Republic (CZ) | 12345678, 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 | Czech Republic (PDF, 63KB) |
| Denmark, except the Faroe Islands and Greenland (DK) | 12345678
8 characters. |
moms | Denmark (PDF, 4KB) |
| Estonia (EE) | 123456789
9 characters. |
km | Estonia (PDF, 5KB) |
| Finland, but excluding the Åland Islands (FI) | 12345678
8 characters. |
ALV, Moms | Finland (PDF, 4KB) |
| France, including Monaco but excluding Guadeloupe, Martinique, Réunion, St Pierre and Miquelon, and French Guiana (FR) | 12345678901, X1234567890, 1X123456789, XX123456789
11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters. |
TVA | France (PDF, 4KB) |
| Germany, except Büsingen and the Isle of Heligoland (DE) | 123456789
9 characters. |
MwSt., Ust. | Germany (PDF, 6KB) |
| Greece (EL) | 123456789
9 characters. |
ΦΠΑ | Greece (PDF, 17KB) |
| Hungary (HU) | 12345678
8 characters. |
ÁFA | Hungary (PDF, 37KB) |
| Ireland (IE) | 1234567X, 1X23456X, 1234567XX
8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2). |
CBL, VAT | Ireland (Gaelic) (PDF, 4KB) |
| Italy, except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano (IT) | 12345678901
11 characters. |
IVA | Italy (PDF, 4KB) |
| Latvia (LV) | 12345678901
11 characters. |
PVN | Latvia (PDF, 40KB) |
| Lithuania (LT) | 123456789, 123456789012
9 or 12 characters. |
PVM | Lithuania (PDF, 42KB) |
| Luxembourg (LU) | 12345678
8 characters. |
TVA | Luxembourg (French) (PDF, 4KB) |
| Malta (MT) | 12345678
8 characters. |
VAT | Malta (PDF, 24KB) |
| Netherlands (NL) | 123456789B01
12 characters. The tenth character is always B. |
BTW | Netherlands (PDF, 5KB) |
| Poland (PL) | 1234567890
10 characters. |
PTU, VAT | Poland (PDF, 42KB) |
| Portugal, including the Azores and Madeira (PT) | 123456789
9 characters. |
IVA | Portugal (PDF, 4KB) |
| Romania (RO) | 12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890
From 2 to 10 characters. |
TVA | Romania (PDF, 59KB) |
| Slovak Republic (SK) | 1234567890
10 characters. |
DPH | Slovak Republic (PDF, 41KB) |
| Slovenia (SI) | 12345678
8 characters. |
DDV | Slovenia (PDF, 36KB) |
| Spain, including the Balearic Islands but excluding Ceuta, Melilla and the Canary Islands (ES) | X12345678, 12345678X, X1234567X
9 characters. Includes one or two alphabetical characters (first or last or first and last). |
IVA | Spain (PDF, 5KB) |
| Sweden (SE) | 123456789012
12 characters |
Mom s | Sweden (PDF, 8KB) |