Value added tax (VAT) information

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Appropriate roles: Account admin

If you're required to provide a value-added tax (VAT) ID number during the Partner Center registration process, here's some information to get you started.

Understanding VAT numbers

A VAT number is an identifier used for countries or regions in the European Union. For more information, see the European Union's official VAT Information Exchange System (VIES) site.

Location-specific VAT information

This section gives VAT information about particular countries and regions.

European Union

In the member states of the European Union, partners must provide a valid VAT ID number for reverse charge and proper billing. The VAT number must be accepted as valid.

Microsoft doesn't support credit and rebill. Before you sell any subscriptions, you must register your VAT ID number in Partner Center.

South Africa

Microsoft now applies the standard VAT on digital content and services purchased by partners in South Africa. To exclude the VAT from your invoices and manage VAT yourself, you must update your partner billing profile by sending Microsoft your VAT ID number.

Türkiye

Microsoft now applies the standard VAT on digital content and services purchased by partners in Türkiye. To exclude the VAT from your invoices and manage VAT yourself, you must update your partner billing profile by sending Microsoft your VAT ID number.

Accepted formats for VAT numbers

Microsoft doesn't provide tax advice, and the following table is provided only as guidance. You should check with your local tax authorities for any recent changes if this guidance isn't sufficient for you to provide Microsoft with a VAT number.

Country/region VAT information
Austria - VAT number format: one letter and eight digits
- Country/region code: AT
- Example: U12345678
- Notes: First character is always "U".
Belgium - VAT number format: 10 digits
- Country/region code: BE
- Example: 1234567890
- Notes: Nine digits prior to January 1, 2007
Bulgaria - VAT number format: 9 or 10 digits
- Country/region code: BG
- Example: 123456789 or 0123456789
Croatia - VAT number format: 2 letters and 11 digits
- Country/region code: HR
- Example: HR12345678901
- Notes: First characters will always be "HR".
Cyprus - VAT number format: two letters and eight digits and one letter
- Country/region code: CY
- Example: 12345678, 123456789, or 0123456789
Czechia - VAT number format: 8, 9, or 10 digits
- Country/region code: CZ
- Example: 12345678, 123456789, or 0123456789
Denmark - VAT number format: eight digits
- Country/region code: DK
- Example: 12345678
Estonia - VAT number format: nine digits
- Country/region code: EE
- Example: 123456789
Finland - VAT number format: digits
- Country/region code: FI
- Example: 12345678
France - VAT number format: 11 digits
- Country/region code: FR
- Example: 12345678901, X1234567890, 1X123456789, or XX123456789
- Notes: Might include any alphabetical characters except for I or Q as the first or second character, or as the first and second character, followed by nine digits.
Germany - VAT number format: nine digits
- Country/region code: DE
- Example: 123456789
- Notes: Must be the nine digits "Umsatzsteur Identifikationnummer" (Ust ID Nr.)
Greece - VAT number format: nine digits
- Country/region code: EL, GR
- Example: 123456789
Hungary - VAT number format: eight digits
- Country/region code: HU
- Example: 12345678
Ireland - VAT number format: eight digits
- Country/region code: IE
- Example: 1234567X or 1X34567X
- Notes: Includes one or two alphabetical characters: either last, or second and last.
Italy - VAT number format: 11 digits
- Country/region code: IT
- Example: 12345678901
Latvia - VAT number format: 11 digits
- Country/region code: LV
- Example: 01234567890
Lithuania - VAT number format: 9 or 12 digits
- Country/region code: LT
- Example: 123456789 or 012345678901
Luxembourg - VAT number format: eight digits
- Country/region code: LU
- Example: 12345678
Malta - VAT number format: two letters and eight digits
- Country/region code: MT
-Example: MT12345678
- Notes: First characters will always be "MT".
Netherlands - VAT number format: 11 digits and one letter
- Country/region code: NL
- Example: 123456789B01
- Notes: Tenth character is always "B".
Poland - VAT number format: 10 digits
- Country/region code: PL
- Example: 1234567890
Portugal - VAT number format: nine digits
- Country/region code: PT
- Example: 123456789
Romania - VAT number format: two letters and eight to 10 digits
- Country/region code: RO
- Example: RO12345678, RO123456789, or RO1234567890
- Notes: First characters will always be "RO"
Slovakia - VAT number format: 10 digits
- Country/region code: SK
- Example: 1234567890
- Notes: First characters will always be "SK".
Slovenia - VAT number format: two letters and eight digits
- Country/region code: SI
- Example: SI12345678
- Notes: First characters will always be "SI".
Spain - VAT number format: nine digits
- Country/region code: ES
- Example: X12345678, 12345678X, or X1234567X
- Notes: Includes one or two letters: either first, last, or first and last.
Sweden - VAT number format: 12 digits
- Country/region code: SE
- Example: 123456789001
- Notes: The last two characters must be "01".
United Kingdom - VAT number format: 9 or 12 digits
- Country/region code: GB
- Example: 123456789 or 123456789001
- Notes: nine digits generally, but 12 digits if the number represents a subcompany within a group.

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