http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN
An overview of the new added numbers (the list below is out of date)
| MEMBER STATE |
COUNTRY CODE |
VAT NUMBER FORMAT |
NUMBER OF CHARACTERS |
NOTES |
| AUSTRIA MWSt |
AT | U23456789 | 9 | The FIRST character will always be U |
| BELGIUM BTW or TVA |
BE | 123456789 | 9 | |
| DENMARK Omsaetningafgift |
DK | 12345678 | 8 | |
| FINLAND ALV |
FI | 12345678 | 8 | |
| FRANCE TVA |
FR | 12345678901 or X2345678901 or 1X345678901 or XX345678901 |
11 | May include alphabetical characters - any except for I or Q FIRST or SECOND or FIRST & SECOND |
| GERMANY Umsatzsteur |
DE | 123456789 | 9 | Must be the 9 digit 'Umsatzsteur Identifikationnummer' |
| GREECE FPA |
EL | 012345678 | 9 | Prefix any eight digit numbers with ZERO |
| IRELAND CBL |
IE | 1234567X or 1X34567X |
8 | Includes one or two alphabetical characters: LAST or SECOND & LAST |
| ITALY IVA |
IT | 12345678901 | 11 | |
| LUXEMBOURG TVA |
LU | 12345678 | 8 | |
| NETHERLANDS OB or BTW |
NL | 123456789B12 | 12 | The tenth digit is always B |
| PORTUGAL IVA |
PT | 123456789 | 9 | |
| SPAIN IVA |
ES | X23456789 or 12345678X or X2345678X | 9 | Includes one or two alphabetical
characters: FIRST or LAST or FIRST & LAST |
| SWEDEN MOMS |
SE | 123456789001 | 12 | Final two digits are always 01 |