Glossary: Tax
VAT number
A VAT number, also called a VAT ID, is the unique identifier a tax authority gives a business registered for value added tax. B2B sellers ask for it to confirm a buyer is a registered business and, in cross-border EU sales, to decide whether VAT is charged.
In detail
A VAT number starts with a two-letter country code followed by digits or letters. Germany uses DE plus 9 digits, France FR plus 11 characters, the Netherlands NL plus 12 characters, and the UK GB plus 9 digits. The same business can hold a different number in each country where it is registered, and it is not the same as the company registration number.
Sellers ask for it for four reasons. It is printed on invoices, and many countries require it on B2B invoices. In EU cross-border B2B sales, a valid VAT number of a buyer in another member state can mean the seller charges no VAT and the buyer accounts for it under the reverse charge. It confirms that the buyer is a business. And it feeds the seller's tax reports. The rules vary by country and by goods or services, so confirm them with an accountant.
Check the number before you rely on it. A format check catches typing errors, but a well-formed number may still be inactive. EU numbers can be checked in VIES and UK numbers on the HMRC service. Save the result with the date. If a service is unavailable, treat the result as unknown rather than invalid, and try again later.
Other regions use other names: GST number in India, ABN in Australia, EIN in the United States. Make sure your form asks for the right one for each buyer's country.
Example
A French seller invoices a Dutch retailer. The retailer enters NL123456789B01 (an illustrative number) on its application, the seller checks it in VIES, finds it active and saves the check date. The invoice shows no French VAT under the intra-EU rules and prints the buyer's VAT number.
On Shopify
On a Shopify company location, the Tax ID field changes to VAT number for locations with a United Kingdom or European Union shipping address when you use Shopify Tax, and Shopify Tax validates the number after you enter it.
Source: Shopify Help Center: B2B company locations (read October 4, 2026).
In BSS B2B apps
BSS B2B Solution's registration form has an EU VAT field that checks the number with VIES, and falls back to another service if VIES does not answer. UK VAT numbers use a separate field. The check runs as the buyer types, and blocks submission only when the field is marked required. The VAT fields need a paid plan, see the pricing page.
Related use cases
Learn more
Read the Tax and compliance hub for guides, use cases and setup docs, or the complete Shopify B2B guide.