VAT number checks for EU countries

If an EU member has been entered in the Legislative country field in the Administration properties, then the VAT number must pass the checks applicable for that EU country. Profit checks that the VAT number is correct. If an EU member has been entered in the Legislative country field in the Administration properties, the VAT number must pass the checks applicable for that EU country. Profit checks if the VAT number is correct.

You enter the VAT number itself in the Administration settings in Profit Financial. The check is also performed there. When adding the VAT number for the creditor and debtor, Profit also checks if the number is correct.

Note: 

If the address country, in the Address details in the Administration properties, is not an EU member state (only N.A.), then the check is not performed. One exception is if the VAT number starts with CH (Switzerland), in which case it must consist of a minimum of 6 and a maximum of 20 characters.

The website of the European Commission provides the option to check the validity of a VAT number.

A correct VAT number from the Netherlands is formatted as follows:

• It starts with 'NL' + nine digits + 'B' + two digits
• The result must pass the modulus-11 test, a calculation on the first 8 digits whose result must be equal to the 9th digit.

  Modulus 11 test calculation: ((9 x 1st digit + 8 x 2nd digit + 7 x 3rd digit + 6 x 4th digit + 5 x 5th digit + 4 x 6th digit + 3 x 7th digit + 2 x 8th digit - 9th digit) /11), no remainder.

  For example: NL123456782B01

A correct VAT number from Belgium is formatted as follows:

• Starts with 'BE' + 0 + nine digits
• The result must pass the modulus-97 test, a calculation on the first 8 digits whose result must be equal to the last two digits. Modulus-97 test formula: 97 – (1st eight digits modulus 97)

A correct VAT number from Luxembourg is formatted as follows:

• Starts with LU + eight digits
• The result must pass the modulus-89 test, a calculation on the first 6 digits whose result must be equal to the last two digits. Modulus-89 test formula: 1st six digits modulus 89

A correct VAT number from Germany is formatted as follows:

• Starts with 'DE' + nine digits
• The check digit must be equal to the last (9th) digit of the VAT number.

A correct VAT number is formatted as follows:

For other countries, the check is performed based on the first two characters of the VAT number:

• The country must appear in the Country table and the abbreviation given in the EU member field must match the first two characters of the VAT code.
• The length of the number must be less than the minimum number of characters of the country in question. See the table below for the VAT number check to be performed for each EU country.

  Country	Country code	Number of characters	Comment
  Bulgaria	BG	9 or 10
  Cyprus	CY	9	The last position is a letter
  Denmark	DK	8
  Estonia	EE	9
  Finland	FI	8
  France	FR	11	The 1st and 2nd positions after the country code can be letters.
  Greece	EL	9
  Hungary	HU	8
  Ireland	IE	8	The 2nd position after the country code can be a letter and the last position is always a letter.
  Italy	IT	11
  Latvia	LV	11
  Lithuania	LT	9 or 12
  Malta	MT	8
  Austria	AT	9	The 1st position after the country code is always a U.
  Poland	PL	10
  Portugal	PT	9
  Romania	RO	2 to 10	The 1st digit after the country code cannot be a ('0').
  Slovenia	SI	8
  Slovakia	SK	10
  Spain	ES	9	This number can contain 2 letters (in the 1st and last positions after the country code), but must have at least 1 letter.
  Czech Republic	CZ	8, 9 or 10
  United Kingdom	GB	9 or 12
  Sweden	SE	12	The 12 digit number is used for components of fiscal units. For governmental agencies, the number consists of 5 positions: the letters GD + 3 digits. For health authorities, the number also consists of 5 positions, but in this case the letters HA + 3 digits.

Source: www.belastingdienst.nl