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VAT (Value Added Tax) Number

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Understanding VAT Numbers

What is a VAT Number and Who Needs It?

What is a VAT number?

A VAT number is...

Who needs a VAT number?

A taxable person or non-taxable legal entity that is registered for VAT needs a VAT number.

VAT Number Requirements for Importing into the EU and the UK

Why do I need a VAT number to import products into the EU or the UK?

To import products into the EU or the UK, you must have a VAT number.

How can I find out if I need a VAT number in the EU?

You can visit the European Commission's page on VAT identification numbers for information on who needs a VAT number in the EU.

How can I find out if I need a VAT number in the UK?

Visit the UK VAT Registration website for information on who requires a VAT number in the UK.

Do I need a separate VAT number for each EU nation?

Yes, a corporation will require a VAT number for each country it imports or exports to in the EU because VAT numbers are country-specific.

What about the UK-specific VAT number for imports?

You will require a UK-specific VAT number for imports into the UK.

Applying for a VAT Number

How can I request a VAT number?

Requests for VAT numbers can be made to local tax authorities in EU nations, and most applications can be submitted online.

VAT Payment Requirements

When do I need to pay VAT upon import?

VAT needs to be paid upon import into the EU unless the importer possesses a VAT deferment authorization, which is common in the Netherlands.

What about VAT payment in the UK?

In the UK, VAT must be paid at the time of import unless the importer is registered for Postponed VAT Accounting (PVA).

Seeking Tax Advice

Where can I get tax advice regarding VAT?

It's recommended to consult a tax expert for tax advice.

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