VAT and cross-border

VAT number

A VAT identification number, often called a VAT number or VAT ID, identifies a person or legal entity registered for VAT. It can appear on invoices and help establish a customer's recorded VAT status. It is not necessarily the same as a national company registration number, and its format and required use vary by country and transaction.

Also called
VAT ID, VAT identification number, VAT registration number
Appears on
In seller or customer tax-identification fields where required
Related task
Record the VAT identifier supplied for the transaction
Review note
VAT registration and company registration are separate facts
Last reviewed
2 September 2026

Why this matters when you invoice

A correctly recorded VAT number helps the parties and tax authorities connect an invoice to the relevant VAT registration. Its presence alone does not decide how the transaction should be taxed.

Where it appears on an invoice

The supplier's VAT number commonly appears with seller details. A customer's VAT number can also be required for particular transactions, including some cross-border supplies.

Worked example

VAT number and company number

A company may have a national legal-entity number from its business registry and a VAT identification number used for tax purposes. In some countries the formats are related, but the seller records each identifier in the field that matches its purpose and checks the VAT status separately.

Common mistakes

  • Treating a company registration number as proof of VAT registration.
  • Removing a country prefix because it looks separate from the local number.
  • Assuming a syntactically plausible number is currently registered for intra-EU trade.

Put it into practice

Check an EU or Northern Ireland VAT number through InvoiceCraftly's free VIES checker. Use company lookup separately when you need public legal-entity details for the invoice.

InvoiceCraftly does not determine whether a business is registered for VAT. Check VAT status through the relevant tax authority or VIES where applicable.

Official references

Sources and terminology reviewed 2 September 2026. Next evidence review: 1 December 2026.

Frequently asked questions

Is a VAT number the same as a company registration number?

Not necessarily. A company number identifies a legal entity in a national business register, while a VAT number identifies a VAT registration. National formats and relationships differ.

Can InvoiceCraftly check a VAT number?

InvoiceCraftly's free checker sends an EU or Northern Ireland VAT number to the European Commission VIES service and displays the returned result. The result does not decide the transaction's VAT treatment.