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The country code prefix to a UK VAT registration number is GB.  Other EC Member State numbers are published in Notice 725 (para 13.11), available from Customs & Excise or on their website.

UK numbers include a check digit that is not widely published.

You can verify the validity of a VAT number issued by any EU Member State at the EC Taxation and Customs Union website.

See also VAT Planning, VAT Flat Rate Scheme, VAT Returns, VAT Bad Debt Relief, VAT Capital Goods Scheme, VAT Car Fuel Scale Charge, VAT Cars including Leased Cars, VAT Partial Exemption, VAT Retail Schemes

Reminder - disclaimer applies. Please feedback your comments.  This page was last modified 30 June 2003.