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.

Quick Answer

Last updated: 22 June 2026Published: 19 June 2025

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

Category

Find a matching partner on this lane

Reading time

1 min

Words

97

Mentioned in

–

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.

Next steps

Matching tools and partners

Calculate customs valueWork out import duties and customs valueOpen Find HS codeDetermine the tariff number for customsOpen Compare IncotermsClarify duties, cost and riskOpen Find a matching partnerFreight forwarders and logistics partners worldwideOpen

Related Terms

You might also be interested in these terms

UID (Swiss business identification number)

The UID (Unternehmens-Identifikationsnummer, business identification number) is the unique business number of every company operat…

Heat Number

Anyone who has to trace a steel consignment works with the heat number: the customs declarant matches the number stamped on the pi…

Approval Number for Customs

An approval number for customs is a unique alphanumeric identifier assigned by a customs authority to a specific authorization, ap…

Import license number

An import licence number uniquely identifies a permit issued by customs or a licensing authority authorising the importation of sp…

Importer Identification Number (CBP)

When a customs entry is filed in the United States, the Importer of Record must hold a valid Importer Identification Number issued…

Company Identification Number (UID) Customs

Customs authorities and trade registries use a company identification number (UID) as a unique identifier to verify the identity o…

Connect

Find a matching partner on this lane

Verified forwarders, ranked by coverage and profile — premium capped at 10%.

Search partners

Logistics knowledge straight to your inbox

Free · No password · Never a paywall. Weekly top news and facts from logistics.

Community Questions & Answers

Share your knowledge, ask follow-up questions, or add practical insights to this page. Every contribution is moderated before publication.

No community answers yet. Be the first.