A VAT number is a unique tax identification number issued to a business that is registered for value-added tax. In international trade, it is used to verify a company’s tax status, show VAT details on invoices, support VAT reclaim, and confirm how tax should be handled on domestic or cross-border transactions. Businesses may need a valid VAT number when importing goods, selling into VAT jurisdictions, or working with suppliers and customers in countries where VAT compliance is required. In the EU and UK, importers must provide their VAT number on customs declarations to account for import VAT.
- EU VAT numbers follow a country-specific format (e.g., GB for UK, DE for Germany)
- Required on UK and EU customs import and export declarations
- Businesses importing into the EU or UK must be VAT-registered or appoint a fiscal representative
- EORI number and VAT number are separate identifiers; both are required for EU/UK trade
Related terms: Deferment or Postponed VAT Accounting, Customs Entry, Fiscal Representation.
