What does a VAT number look like?

In the EU it starts with the two-letter country code of the issuing member state — such as DE, FR, NL or PL — followed by a country-specific sequence of digits or characters. You can verify EU VAT numbers through the official VIES checker.

When do I need a VAT number in another country?

Most commonly when you store stock there, which generally creates a local VAT obligation regardless of sales thresholds. You may also need one in specific other situations defined by each country's rules; OSS does not remove the stockholding requirement.

Is a VAT number the same as an EORI number?

No. A VAT number is for tax — charging, reporting and reclaiming VAT — while an EORI number identifies you to customs for importing and exporting goods. They are separate registrations, though in some countries one is linked to the other.

Do I need a VAT number to sell on EU marketplaces?

In most cases yes. Major EU marketplaces require a valid VAT number to verify the seller and meet their own tax-compliance obligations, and you need one to charge and report VAT correctly on your sales.

Glossary

VAT Number

VAT Registration Number · VAT ID · VAT Identification Number

A VAT number (VAT identification number) is the unique ID a tax authority issues to a business registered for Value Added Tax. It identifies the business when it charges VAT on sales, reports VAT on returns, and reclaims VAT on purchases. In the EU, the number is prefixed with the two-letter country code of the issuing member state.

Last updated: June 2026

Key facts

A VAT number identifies a VAT-registered business for charging, reporting and reclaiming VAT.
EU VAT numbers start with the issuing country's two-letter code (e.g. DE, FR, NL, PL) followed by a country-specific format.
Cross-border sellers may need VAT numbers in several countries — for example where they store stock or exceed local registration rules.
A VAT number is not the same as an EORI number: VAT is for tax, EORI is for customs.

What a VAT number is and does

Value Added Tax is a consumption tax charged at each stage of the supply chain. A VAT number is the registration ID that lets a business operate within that system: it appears on your invoices, it is the reference under which you file VAT returns, and it is what allows you to reclaim the VAT you paid on business purchases (input VAT) against the VAT you collected on sales (output VAT). Without a VAT number, a business that is required to register cannot legally charge VAT or recover it.

In the EU, every VAT number carries the two-letter code of the country that issued it — DE for Germany, FR for France, NL for the Netherlands, PL for Poland, and so on — followed by a national number format. EU VAT numbers can be checked through the VIES system, which businesses use to verify a customer's or supplier's VAT status before applying cross-border rules such as the B2B reverse charge.

VAT numbers for cross-border marketplace sellers

For a single-country seller, one domestic VAT registration is usually enough. Cross-border marketplace selling complicates this. The most common trigger for an additional VAT number is storing stock in another country — for example using a marketplace fulfilment network that warehouses your goods abroad. Holding stock in a country generally creates a local VAT registration obligation there, regardless of distance-selling thresholds.

The OSS scheme reduces, but does not remove, the need for multiple registrations: it lets you report distance-selling VAT for many countries through one return, yet it does not cover situations like local stockholding, which still require a local VAT number. Non-EU sellers face extra steps — some countries require them to appoint a fiscal representative as a condition of getting a VAT number. The result is that an active multichannel seller can end up holding VAT registrations in several member states alongside its OSS registration.

Example

A Polish business registered for VAT is issued a number such as PL1234567890. When it starts storing stock in a German fulfilment centre, that triggers a German VAT obligation, so it also registers in Germany and receives a DE number — using its OSS registration for ordinary distance sales but a separate local DE VAT number for the stock it holds there.

Why it matters for marketplace sellers

You generally cannot charge or reclaim VAT, or sell compliantly on most EU marketplaces, without a valid VAT number — marketplaces increasingly require one before you can list.
Storing stock in another EU country usually creates a local VAT registration obligation there, so cross-border fulfilment can mean holding VAT numbers in several countries.
OSS covers distance-selling VAT through one return but does not replace local registrations triggered by stockholding, so many sellers need both.
Your VAT number is separate from your EORI number — you may need both (plus possibly a fiscal representative) to run a compliant cross-border operation.