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VAT identification number
A value added tax identification number or VAT identification number (VATIN) is an identifier used in many countries, including the countries of the European Union, for value added tax purposes.
In the EU, a VAT identification number can be verified online at the EU's official VIES〔(VIES )〕 website. It confirms that the number is currently allocated and can provide the name or other identifying details of the entity to whom the identifier has been allocated. However, many national governments will not give out VAT identification numbers due to data protection laws.
The full identifier starts with an ISO 3166-1 alpha-2 country code (except for Greece, which uses the ISO 639-1 language code ''EL'' for the Greek language, instead of its ISO 3166-1 alpha-2 country code ''GR'') and then has between 2 and 12 characters. The identifiers are composed of numeric digits in most countries, but in some countries they may contain letters.
Foreign companies that trade with non-enterprises in the EU may have a VATIN starting with "EU" instead of a country code.〔(Electronically supplied services: Special scheme for non-EU Businesses ), HM Revenue and Customs, reference: VAT Info Sheet 07/03, May 2003〕
== VAT numbers by countries ==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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