GlossaryEN1 min readUpdated: Jun 22, 2026

VAT number

Freight forwarders, customs brokers, and trading companies use a VAT number to identify themselves and their counterparties in cross-border EU transactions.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/vies/

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Logistics Concept

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Definition & Explanation

Freight forwarders, customs brokers, and trading companies use a VAT number to identify themselves and their counterparties in cross-border EU transactions. It is a mandatory element on invoices for intra-Community supplies and the key condition for zero-rating a delivery or applying the reverse-charge mechanism. Before shipment or invoicing, the partner's number should be verified through the EU Commission's VIES database—an invalid number can disrupt tax treatment and expose the issuing party to liability. Outside the EU, comparable tax identification systems exist under different names and do not carry the same legal effect as the EU VAT number.

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VAT number

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