The following table lists the country code (also known as the ‘alphabetical code’, the ‘alphabetical prefix’ or ‘national code’) for other EU member states and explains the format of VAT registration numbers (Notice 725, para. 16.19 (2016 edn); Value Added Tax Regulations 1995 (SI 1995/2518), reg. 2(1) specifies the alphabetical codes; Notice 60, para. 2.5 (2016 edn)).
Format of VAT registration number
(including two-letter alpha‐prefix)
Nine characters in one block; the first character is always U, e.g. AT U12345678.