VAT (Value Added Tax) è la tassa sul valore aggiunto conosciuta in italia con la sigla IVA (Imposta sul Valore Aggiunto).
Il VAT ID Europeo è un codice alfanumerico unico rilasciato da ogni nazione ai propri cittadini ed organizzazioni, vedi tabella seguente.
È possibile verificare online il proprio VAT ID usando il servizio dell'agenzia delle entrate Controllo delle Partite IVA intracomunitarie (VIES), o quello europeo:
ULTERIORI INFORMAZIONI WIKIPEDIA
Country | Local name | Abbreviation | Country code | Format[3][4] |
---|---|---|---|---|
Austria | Umsatzsteuer-Identifikationsnummer | UID | AT | 'ATU'+8 characters, – e.g. ATU99999999 |
Belgium | BTW identificatienummer / Numéro de TVA |
n° TVA
BTW-nr Mwst-nr |
BE | 'BE'+10 digits, the first digit following the prefix is always zero ("0") – e.g. BE0999999999 |
Bulgaria |
Идентификационен номер по ДДС[5] Identifikacionen nomer po DDS |
ДДС номер |
BG | 9–10 digits – e.g. BG999999999 |
Croatia |
PDV Id. Broj VAT Number |
PDV-ID | HR | 11 digit number (ex. HR12345678901) utilising ISO 7064, MOD 11-10 |
Cyprus |
Αριθμός Εγγραφής Φ.Π.Α. Arithmós Engraphḗs phi. pi. a. |
ΦΠΑ | CY | 9 characters – e.g. CY99999999L |
Czech Republic | Daňové identifikační číslo | DIČ | CZ | 'CZ'+8-10 digits |
Denmark | Momsregistreringsnummer | CVR | DK | 8 digits – e.g. DK99999999,[6] last digit is check digit[7] |
Estonia | Käibemaksukohustuslase number | KMKR | EE | 9 digits |
Finland | Arvonlisäveronumero | ALV nro | FI | 8 digits |
France | Numéro d'identification à la taxe sur la valeur ajoutée / Numéro de TVA intracommunautaire | n° TVA | FR |
'FR'+ 2 digits (as validation key ) + 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. FRXX999999999
The French key is calculated as follow : Key = [ 12 + 3 * ( SIREN modulo 97 ) ] modulo 97, for example : Key = [ 12 + 3 * ( 404,833,048 modulo 97 ) ] modulo 97 = [12 + 3*56] modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048 source from : www.insee.fr |
Germany | Umsatzsteuer-Identifikationsnummer | USt-IdNr. | DE | 9 digits, e.g. DE999999999 |
Greece |
Αριθμός Φορολογικού Μητρώου Arithmós Phorologikoú Mētrṓou |
ΑΦΜ | EL | 9 digits, last one is a check digit |
Hungary | Közösségi adószám | ANUM | HU | 8 digits – e.g. HU12345678 |
Ireland | Value added tax identification no. | VAT no | IE | 'IE'+8 digits, the second can be a character and the last one must be a character – e.g. IE9S99999L (S = letter/digit/"+"/"*", L = letter) |
Italy | Partita IVA | P.IVA | IT | 11 digits (the first 7 digits is a progressive number, the following 3 means the province of residence, the last digit is a check number) |
Latvia | Pievienotās vērtības nodokļa (PVN) reģistrācijas numurs | PVN | LV | 11 digits |
Lithuania | PVM (abbrev. Pridėtinės vertės mokestis) mokėtojo kodas | PVM kodas | LT | 9 or 12 digits |
Luxembourg | Numéro d'identification à la taxe sur la valeur ajoutée | No. TVA | LU | 8 digits |
Malta | Vat reg. no. | Vat No. | MT | 8 digits |
Netherlands | Btw-nummer | Btw-nr. | NL | 'NL'+9 digits+B+2-digit company index – e.g. NL999999999B99 |
Poland | Numer Identyfikacji Podatkowej | NIP | PL | 10 digits, the last one is a check digit; for convenience the digits are separated by hyphens (xxx-xxx-xx-xx or xxx-xx-xx-xxx for legal persons), but formally the number consists only of digits |
Portugal | Número de Identificação Fiscal (NIF) / Número de Identificação de Pessoa Colectiva (NIPC) – | NIF | PT | 9 digits |
Romania | Codul de identificare fiscală | CIF | RO | 2–10 digits; last digit is check digit |
Slovakia | Identifikačné číslo pre daň z pridanej hodnoty | IČ DPH | SK | 10 digits (number is divided by 11) |
Slovenia | Davčna številka | ID za DDV | SI | 8 digits |
Spain | Número de Identificación Fiscal (for freelancers) or Código de Identificación Fiscal (for companies) | NIF / CIF | ES | 'ES'+9 digits, the first or the last value can also be a character – e.g. ESX9999999X |
Sweden | VAT-nummer ormomsnummer | Momsnr. | SE | 12 digits, of which the last two are always 01 e.g. SE999999999901. The first 10 digits are the same as the Swedishorganisationsnummer.[8] |
United Kingdom and Isle of Man | Value added tax registration number | VAT Reg No | GB |
Country code GB followed by either:
For the 9-digit scheme, the 2-digit block containing the 8th and 9th digits is always in the range 00 to 96 and is derived from a weighted modulus-97 check number (an identical algorithm is used for the 12-digit scheme, ignoring the extra 3-digit block).[9] The current modulus-97 series is expected to run out during 2010, so a parallel series of numbers is being introduced from November 2009 for new registrations, restarting at 100 nnnn nn and following the same format but with the last two digits derived from an alternative algorithm known as "9755".[10] The algorithm is identical to the one for the established series except that 55 is subtracted to give the check number (modulus 97), so the check number is either 55 less than or (if this would be negative) 42 greater than the check number that a VAT number in the established series would have if it were identical in the first seven digits.[11] The details of the 97−55 check algorithm were to be secret[12] but are now available from HMRC on request.[13] The GD and HA formats may also be formatted as GB888 8xxx yy for EU compatibility, where xxx is the 3-digit number from the short format and yy is the 2-digit modulus-97 check number.[14] Isle of Man registrations share the 9- and 12-digit formats with the UK, with GB as the country code prefix, but are distinguished by having 00 as the first two digits.[15] Numbers with 01 to 09 in the first two digits are reserved by HM Revenue & Customs for UK non-VAT reference schemes.[11] |