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USt IdNrValue added tax identification number
General information
The value added tax identification number serves
the value added tax in the trade of the European Union members for the
accounting among themselves. The assignment at enterprises takes
place on request at a responsible authority in the member country, in
which the seat of the requesting enterprise is.
The list is by far not yet complete here, however
gradually on all member countries will be extended. Pertinent
references, in particular also to the new members, are always welcome.
To none the described USt IdNr is well-known me whether
they have a sub-structure or it concerns sequential numbers, which
however for the computation of the Pruefziffer(n) of subordinated
importance is.
The countries France, Greece, Spain are characterised
after my past knowledge by particularly citizen-friendly and a
democratic constitutional state appropriate behavior, by not giving
any official data the structure of their USt IdNr and/or or the
existence of a check digit denials contradict the publication.
To which the citizen is also still by facts is unnecessarily
continued to confuse, it does not understand its tax declaration
already.
Structure
The Voragbe of the European Union for the
structure of the USt IdNr is quite simply held, two digit national
designation followed according to ISO
(e.g. RK, DE), of maximally 12 places,
whereby numbers and letters are permitted. Within these
conditions authorities the USt IdNr assign local on request to the
enterprises in their member country. Fail accordingly variously
also the designations, structures and check digit computation methods.
Country | land-linguistic Designation | Abr. | Length | Structure | Arran- ging line | Range of values, if not 0 - 9 |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
Country after
ISO | |
| | max. 14 | a1 | a2 | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | x9 | x10 | x11 | x12 | ISO 13,616 | |
Andorra | | | | A | D | unknown | | |
Belgium | Numéro T.V.A. BTW number | Nº TVA BTW NR. | 11 | B | E | x1 | x2 | x3 | x4 | x5 | x6 | x7 | p | p | | | |
Bulgaria | | | | B | G | unknown | | |
Denmark | Varemodtagers moms NR | SE NR. | 10 | D | K | x1 | y1 | y2 | y3 | y4 | y5 | y6 | y7 | | | x = 1-9 |
Germany | Value added tax identification number | USt IdNr | 11 | D | E | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | p | | DIN ISO 7064 | |
Estland | | | | E | E | unknown | | |
Finland | Arvonlisaevero- numero | ALV nro | 10 | F | I | x1 | x2 | x3 | x4 | x5 | x6 | x7 | p | | | |
France | Numéro d'identification | ID. TVA | 13 | F | R | p | p | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | x9 | | | p = A-Z, 0-9 |
Gibraltar | | | | G | I | unknown | | |
Greece | Arithmos Forologikou Mitroou (Tax Registration NO.) | Α.Φ.Μ | 11 | E | L | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | p | | | |
Great Britain | VAT Registration NUMBER | VAT move NO | 11/14 | G | B | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | x9 | x10 | x11 | x12 | | |
Ireland (old) | VAT Registration NUMBER | VAT NO. | 10 | I | E | x1 | a1 | y1 | y2 | y3 | y4 | y5 | p | | | x = 7-9; A = A-Z, +, *, empty; y = 0-9; p = A-W |
Ireland (new) | VAT Registration NUMBER | VAT NO. | 10 | I | E | x1 | x2 | x3 | x4 | x5 | x6 | x7 | p | | | p = A-W |
Iceland | | | | I | S | unknown | | |
Italy | Codice IVA (Numero di Partita IVA) | P. IVA | 13 | I | T | x1 | x2 | x3 | x4 | x5 | x6 | x7 | y1 | y2 | y3 | p | | | y = 001-100, 120, 121 |
Lettland | | | | L | V | unknown | | |
Litauen | | | | L | T | unknown | | |
Luxembourg | Numéro d'identification TVA | ID. TVA | 10 | L | U | x1 | x2 | x3 | x4 | x5 | x6 | p | p | | | |
Malta | | | | M | T | unknown | | |
The Netherlands | Omzetbelasting- nummer | WHETHER number | 14 | N | L | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | p | y1 | z1 | z2 | | y=B, z0 |
Norway | | | | N | O | unknown | | |
Austria | Value added tax identification number | UID | 11 | A | T | a1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | p | | | A = U |
Poland | | NIP | 12 | P | L | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | x9 | p | | | |
Portugal | Número de identificação fiscal | NIPC | 11 | P | T | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | p | | | |
Romania | | | | R | O | unknown | | |
Sweden | Moms Registrerings Nommer | Moms move NO. | 14 | S | E | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | x9 | p | y1 | y2 | | y1y2 = 01-94 |
Switzerland | | | | C | H | unknown | | |
Slowakei | | | | S | K | unknown | | |
Slovenia | | | 10 | S | L | x1 | x2 | x3 | x4 | x5 | x6 | x7 | p | | | x1 > 0 |
Spain (companies) | Número de Identificación fiscal | N.I.F. | 11 | E | S | A | x1 | x2 | x3 | x4 | x5 | x6 | x7 | p | | | A = A-F (G, Q); p = A-Z, 0-9 |
Spain (private) | Número de DNI | DNI | 11 | E | S | x1 | x2 | x3 | x4 | x5 | x6 | x7 | x8 | p | p = AH, J-N, P-T, sign |
Tschechien | | | | C | Z | unknown | | |
Hungary | | | | H | U | unknown | | |
Cyprus | | | | C | Y | unknown | | |
Belgium
To compute the numeric parts of the Steuernmmer
without the check digits as number regarded around the proof figure:
- The integral difference is determined by the number to the
next smaller multiples of 97 (modulo 97).
- The check digit is the difference from integral remainder
to 97.
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Example 1366959pp
Step 1: Mod 97 | 1366959 ÷ 97 = 14092 remainder of 35 |
Step 2: | 97 - 35 = 62 |
136695962 | |
Denmark
The Danish USt No. contains no own check digit,
yet exists a test algorithm, which is so co-ordinated that the check
digit must always result in zero. Therefore the explizierte
denomination of the check digit is also not necessary.
- The number sequence is weighted from left to the right
with 2, 7, 6, 5, 4, 3, 2, 1.
- The products are summed up.
- The full remainder is determined by the sum to the next
lower by 11 divisible number (modulo 11).
- If the remainder is zero, the number sequence is valid,
otherwise not.
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Example DK 13585627
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
1 | 2 | 2 |
3 | 7 | 21 |
5 | 6 | 30 |
8 | 5 | 40 |
5 | 4 | 20 |
6 | 3 | 18 |
2 | 2 | 4 |
7 | 1 | 7 |
Sum | 142 |
Step 3: Sum mod 11 | 142 ÷ 11 = 12 remainder of 10 |
Result check digit | 10 i.e. the number is umgueltig |
The number 13585628 would be valid, there 143 ÷ 11 = 0 |
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Germany
The procedure for the check digit computation is
officially in the federal law gazette described.[5]
- Initial values: Product = m, sum = 0
- From left to the right the following steps for
all numbers are repeated:
- Sum = (number + product) mod m
- If sum = 0 then applies for sum = m
- Product = (2 × sum) mod n
- The check digit arises as a result of n - product.
- If the difference is 10, p = 0 applies
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Example DE 136,695 97p
Number without Check digit | 2a walked + b | 2c walked |
Sum = Product + Number | Sum = Sum mod 10 | Product = (2 × sum) mod 11 |
| 0 | 10 |
1 | 11 | 1 | 2 |
3 | 5 | 5 | 10 |
6 | 16 | 6 | 1 |
6 | 7 | 7 | 3 |
9 | 12 | 2 | 4 |
5 | 9 | 9 | 7 |
9 | 16 | 6 | 1 |
7 | 8 | 8 | 5 |
Step 3: 11 - Product | 11 - 5 = 6 |
Result check digit | 6 |
DE 136,695 976 | |
Finland
- The NUMBER sequence is weighted from left ton the
right with 7, 9, 10, 5, 8, 4, 2.
- The products are summed up.
- The full remainder is determined by the sum to the next
lower by 11 divisible number (modulo 11).
- The check digit arises as a result of the Subraktion of
the ganzahliges division remainder of 11.
- If the difference is 10, the number is not assigned.
- If the difference is 11, p = 0 applies
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Example FI 1366959p
Number without Check digit | Step 1:
Weighting | Step 2:
Checksum the products |
1 | 7 | 7 |
3 | 9 | 27 |
6 | 10 | 60 |
6 | 5 | 30 |
9 | 8 | 72 |
5 | 4 | 20 |
9 | 2 | 18 |
Sum | 234 |
Step 3: Sum mod 11 | 21 remainder of 3 |
Result check digit | 11 - 3 = 8 |
FI 13669598 | |
Greece
- Beginning from on the right of to the left the
numbers are multiplied ascending by 2 highly number of digits.
- The remainder is determined by the product sum to the next
smaller multiples of 11 (modulo 11).
- If the difference is larger nine, p = 0 applies
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Example EL 12345678p
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
1 | 256 | 256 |
2 | 128 | 256 |
3 | 64 | 192 |
4 | 32 | 128 |
5 | 16 | 80 |
6 | 8 | 48 |
7 | 4 | 28 |
8 | 2 | 16 |
Sum | 1004 |
Step 3: Sum mod 11 | 1004 ÷ 11 = 91 remainder of 3 |
Result check digit | 3 |
EL 123456783 | |
Ireland
For validating a VAT according to the old
pattern, this can into the new format transferred werden:/p >
- Shift indications from position 1 after position
7
- Shift indications of the positions 3-7 after 2-6
- Ignore indications on position 2
- Set indications at position 1 to zero
- Position 8 remains unchanged
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Example
Old | 9B12345N |
Again | 0123459N | |
The computation of the check digit takes place
then according to a uniform pattern.[7]
- All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
- The products are summed up.
- The ganzahlige remainder to the next smaller multiples of
23 calculates (modulo 23).
For the written representation the check digit becomes
into a letter uebertragen:/p >
Relocation dictionary Letter after numbers
A = 1 | F = 6 | K = 11 | P = 16 | U = 21 |
B = 2 | G = 7 | L = 12 | Q = 17 | V = 22 |
C = 3 | H = 8 | M = 13 | R = 18 | |
D = 4 | I = 9 | N = 14 | S = 19 | |
E = 5 | J = 10 | O = 15 | T = 20 | W = 0 | |
Example IE 8473625p
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
8 | 8 | 64 |
4 | 7 | 28 |
7 | 6 | 42 |
3 | 5 | 15 |
6 | 4 | 24 |
2 | 3 | 6 |
5 | 2 | 10 |
p | 1 | - |
Sum | 189 |
Step 3: Sum mod 23 | 189 ÷ 23 = 8 remainder of 5 |
Result check digit | 5 = E |
IE 8473625E | |
Italy
The Italian USt IdNr must the following
conditions erfuellen:/p >
- x1-7 may
not be 000000
- y1-3 =
001-100, 120, 121
The computation is made by all Ziffern:/p >
- Beginning from right all numbers are weighted
alternating with 1 and 2 (PZ = 1. Place = weight 1).
- The checksum of the products is calculated.
- The integral remainder is determined by the checksum to
the next smaller multiples of 10 (modulo 10).
- The check digit results after Substraktion of the
remainder of 10.
- If the difference is 10, p = 0 applies
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IT 1212345078p
Number without Check digit | Step 1:
Weighting | Step 2:
Checksum the products |
1 | 1 | 1 |
2 | 2 | 4 |
1 | 1 | 1 |
2 | 2 | 4 |
3 | 1 | 3 |
4 | 2 | 8 |
5 | 1 | 5 |
0 | 2 | 0 |
7 | 1 | 7 |
8 | 2 | 16 |
p | 1 | - |
Checksum | 40 |
Step 3: Sum mod 10 | 40 ÷ 10 = 4 remainder of 0 |
Step 4: Difference | 10 - 0 |
Result check digit | 0 |
IT 12123456780 | |
Luxembourg
The numeric parts of the Steuernmmer without the
check digits as number regarded around the proof figure too
berechnen:/p >
- The check digit is the integral remainder of the
number to the next smaller multiples of 89 (modulo 89).
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Example LU 136695pp
Step 1: mod 89 | 136695 ÷ 89 = 1535 remainder of 80 |
LU 13669580 | |
The Netherlands
- All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
- The products are summed up.
- The full remainder to the next lower multiples of 11
(modulo 11) is calculated.
- If the difference is 10, the number is invalid.
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Example NL 12345678pB12
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
1 | 9 | 9 |
2 | 8 | 16 |
3 | 7 | 21 |
4 | 6 | 24 |
5 | 5 | 25 |
6 | 4 | 24 |
7 | 3 | 21 |
8 | 2 | 16 |
Sum | 156 |
Step 3: Sum mod 11 | 156 ÷ 11 = 14 remainder of 2 |
Result check digit | 2 |
NL 123456782B12 | |
Austria
- The number sequence is weighted left after rechst
alternating with 1 and 2.
- The checksum of the products is calculated and subtracted
from 96.
- The check digit is the unit place of the difference.
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Example RK U1358562
Number without Check digit | Step 1:
Weighting | Step 2:
Checksum the products |
U | |
1 | 1 | 1 |
3 | 2 | 6 |
5 | 1 | 5 |
8 | 2 | 16 |
5 | 1 | 5 |
6 | 2 | 12 |
2 | 1 | 2 |
Checksum | 29 |
Step 3: Differrenz | 96 - 29 = 67 |
Result check digit | 7 |
RK U13585627 | |
Poland
- The number sequence is weighted from left to the
right with 6, 5, 7, 2, 3, 4, 5, 6, 7.
- The products are summed up.
- The full remainder is determined by the sum to the next
lower by 11 divisible number (modulo 11).
- If the difference is 10, the number is not assigned.
- If the difference is 11, p = 0 applies
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Example PL 856734921p
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
8 | 6 | 48 |
5 | 5 | 25 |
6 | 7 | 42 |
7 | 2 | 14 |
3 | 3 | 9 |
4 | 4 | 16 |
6 | 5 | 30 |
2 | 6 | 12 |
1 | 7 | 7 |
Sum | 196 |
Step 3: Sum mod 11 | 196 ÷ 11 = 17 remainder of 9 |
Result check digit | 9 |
PL 8567349219 | |
Portugal
- All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
- The products are summed up.
- The full remainder to the next lower multiples of 11
(modulo 11) is calculated.
- The check digit is the difference of the remainder to 11.
- If the difference is larger nine, p = 0 applies
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Example PT 13669597p
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
1 | 9 | 9 |
3 | 8 | 24 |
6 | 7 | 42 |
6 | 6 | 36 |
9 | 5 | 45 |
5 | 4 | 20 |
9 | 3 | 27 |
7 | 2 | 14 |
Sum | 217 |
Step 3: Sum mod 11 | 19 remainder of 8 |
Result check digit | 11 - 8 = 3 |
PT 136695973 | |
Sweden
For the Berechnugn of the check digit only the
first nine numeric places (x 1-9)become beruecksichtigt.
- Beginning from right all numbers are weighted
alternating with 1 and 2 (PZ = 1. Place = weight 1).
- The checksum of the products is calculated.
- The integral remainder is determined by the checksum to
the next smaller multiples of 10 (modulo 10).
- The check digit results after Substraktion of the
remainder of 10.
Validating a given number takes place via application of
the procedure to the entire number (the inclusive check digit).
To a valid number must apply then to the sum s mod 10 = 0. |
Example SE 136695975p23
Number without Check digit | Step 1:
Weighting | Step 2:
Checksum the products |
1 | 2 | 2 |
3 | 1 | 3 |
6 | 2 | 12 |
6 | 1 | 6 |
9 | 2 | 18 |
5 | 1 | 5 |
9 | 2 | 18 |
7 | 1 | 7 |
5 | 2 | 10 |
p | 1 | |
Checksum | 45 |
Step 3: Sum mod 10 | 45 ÷ 10 = 4 remainder of 5 |
Step 3: Difference to 10 | 10 - 5 = 5 |
Result check digit | 5 |
SE 136695975523 | |
Slovenia
The tax number is not a speaking number, but a seven-place random
number within the range of 1000000 to 9999999, to which at figure eight place
a check digit is attached. A new tax number is produced only directly
with assignment, i.e. no numbers on supply become angelegt.
- All numbers are weighted from right to the left,
beginning with the next to last number (thus before the place of the
check digit), with their position in the number sequence, i.e. the
next to last number is multiplied by 2, the next by 3, etc..
- The products are summed up.
- The full remainder to the next lower multiples of 11
(modulo 11) is calculated.
- The check digit is the difference of the remainder to 11.
- If the difference is 1 (remainder = 10), p = 0 applies
- The difference 0 (remainder = 11) is is invalid
the number
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Example SI 5908243p
Number without Check digit | Step 1:
Weighting | Step 2: Product summation |
5 | 8 | 40 |
9 | 7 | 63 |
0 | 6 | 0 |
8 | 5 | 40 |
2 | 4 | 8 |
4 | 3 | 12 |
3 | 2 | 6 |
Sum | 169 |
Step 3: Sum mod 11 | 15 remainder of 4 |
Step 4: Difference to 11 | 11 - 4 = 7 |
Result check digit | 7 |
SI 59082437 | |
Spain
If the first place is after the land contraction
a letter, concerns a firm tax number, otherwise around a private
person. There with the latters the tax number to the person
characteristic number of the identity card (DNI) is identical, takes place the
computation after the sample described there.
The computation for the firm numbers is calculated as folgt:/p
>
- Beginning from right all numbers are weighted
alternating with 1 and 2 (PZ = 1. Place = weight 1).
- The checksum of the products is calculated.
- The integral remainder is determined by the checksum to
the next smaller multiples of 10 (modulo 10).
- The check digit results after Substraktion of the
remainder of 10.
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Example IT A13 585 62p
Number without Check digit | Step 1:
Weighting | Step 2:
Checksum the products |
A | |
1 | 2 | 2 |
3 | 1 | 3 |
5 | 2 | 10 |
8 | 1 | 8 |
5 | 2 | 10 |
6 | 1 | 6 |
2 | 2 | 4 |
p | 1 | |
Sum | 25 |
Step 3: Sum mod 10 | 25 ÷ 10 = 2 remainder of 5 |
Step 3: Difference to 10 | 10 - 5 |
Result check digit | 5 |
IT A13 585 625 | |
Remarks
For the assignment there is no center European
authority, but each member country regulates this within own
responsibility. In Deutschalnd the Federal Office for finances
is (BfF) [1, 2], in Austria the respective responsible person the tax
office [ 4 ], forthe value added tax ,
responsibly. A description for the correct application of the
tax number is with Akademie.de - to calculation without borders.[6]
Apart from the assignment of the value added tax
identification numbers there is also still another place, with which
one can to be able to be confirmed the validity of a foreign USt IdNr.
The authorities give thereby only information over correctness
to the respective number, it give however no large instructions
(finanzstatus, credit-worthiness, seriosity etc..) over the
enterprise. In Deutschalnd for it likewise the BfF is
responsible.[3]
References
- Federal Office for finances (BfF):
http://WWW.BundesamtfuerFinanzen.DE/
- Central office value added tax inspection procedure:
Http://WWW.BfF Online.DE/ust/useg/usegm.html
- Confirmation of the validity of European value added tax identification numbers:
Http://WWW.BfF Online.DE/ust/useg/ustidbs.php
http://WWW.Europa.EU.int/comm/taxation_customs/vies/de/vieshome.htm
- Federal Ministry for finances of the Federal Republic of Austria:
http://WWW.BMF.gv.AT/ and then search word UID
- Federal law gazette 1993 part of I page 736:
http://WWW.Jura.Uni-SB.DE/BGBl/TEIL1/1993/19930736.1.HTML
- Akademie.de - calculation without
borders:
http://WWW.Akademie.DE/business/tipps_tricks/finanzwesen/rechnung_ohne_grenzen.html
- VIMA Office, Office OF the
Revenue Commissioners, PO box 43, Dundalk, CO Louth, Irish country.
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