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VAT Registration Number or Tax Identification Number

English translation: different numbers

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11:07 Feb 5, 2004
English to English translations [PRO]
Bus/Financial
English term or phrase: VAT Registration Number or Tax Identification Number
Could someone tell me when each term is used and which one is used for legal entities (i.e. companies).

Thank you
sassa
English translation:different numbers
Explanation:
These are two different entities. The VAT registration number is an indication that a company is registered for VAT, and takes the form GB 12345678 (although the GB is often omitted).

The tax identification number identifies the company (or other legal entity) to the inland revenue, which is completely separate from VAT. I can't remember the format off the top of my head, but it tends to be a mixture of letters and number.

HTH

Mary

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Note added at 2 hrs 59 mins (2004-02-05 14:07:19 GMT)
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Jan, you\'re probably right, it\'s quite possibly me that\'s confused! ;-)
Selected response from:

Mary Worby
United Kingdom
Local time: 05:26
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +6different numbers
Mary Worby
5VAT ID numberJan Liebelt
5One number can be used for both
Catherine Bolton
4 +1also...
Charlie Bavington


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
vat registration number or tax identification number
also...


Explanation:
Not to contradict anything Mary has said, just to add that the identification number used for *individuals* for tax purposes is the National Insurance (NI) number. Just for completeness' sake !!

The CRO number - the number a company is given when it registers with Companies House - is generally digits, but for some types of company, the first couple of characters can be letters - e.g. companies registered in Northern Ireland start with "NI-" (or at least, they used to....)

Charlie Bavington
Local time: 05:26
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 213

Peer comments on this answer (and responses from the answerer)
agree  Mary Worby: CRO is generally 'eight' digits! ;-) Complex business, isn't it!
6 mins

agree  DGK T-I
1 hr

disagree  mportal: tax identification number is the personal tax reference, not the National Insurance number, which relates to things like welfare benefits.
4 days
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1 hr   confidence: Answerer confidence 5/5
One number can be used for both


Explanation:
I can't speak for the rest of Europe, but in Italy legal entities (legal persons), such as corporations, often have the same number that is valid as both tax ID and VAT number.
Instead, natural persons (individuals) have a taxpayer ID, which is a combination of letters and numbers. If they are in business as individuals or partnerships but are not a corporate body, then they will also have a VAT number.
In my case, my invoices list by tax ID number and my VAT code.

Here is one example of an Italian company in which the same number is valid for both (codice fiscale = tax ID; P.IVA = VAT number).

Nominativo azienda: GEA
Sede legale: Via Bellatalla 1 - Ospedaletto - Pisa
Codice Fiscale/P.IVA: 05175700482
Settore produttivo: E41 Raccolta depurazione e distribuzione acqua



    Reference: http://www.arte.pisa.it/dida-excurr.htm
Catherine Bolton
Local time: 06:26
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 98
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1 hr   confidence: Answerer confidence 5/5
VAT ID number


Explanation:
"VAT identification number" is the official term as used by the EU, which begins GB, FR, DE etc. depending on which country the company operates from (see link below) and can be checked using the VIES system.



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Note added at 2004-02-05 13:33:21 (GMT)
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A company\'s tax number is the number under which it is registered with the domestic tax authorities and is - as far as I know - unrelated to VAT. In the UK, this number is made up of the VAT ID number minus the GB suffix, though this is not the case elsewhere. In France it is similar, in Germany completely different.

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Note added at 2004-02-05 13:37:49 (GMT)
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More on the VAT ID number: Only legal entities that are VAT-registered are issued (and in some countries - e.g. Germany - only on request) with a VAT ID number. This is an EU-standard number which can be used for inter-EU transactions. For instance, sales from one EU Member State to another are not necessarily subject to VAT if the purchaser provides the supplier with his/her VAT ID number.

In other words, you can be a legal entity and have a (domestic) tax number, but NOT a VAT ID number (because you do not charge VAT on your goods/services).


    Reference: http://europa.eu.int/comm/taxation_customs/databases/vies_en...
Jan Liebelt
France
Local time: 06:26
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 12

Peer comments on this answer (and responses from the answerer)
neutral  Mary Worby: In the UK, the VAT number (with or without the GB suffix) is only relevant to HMCE (i.e. the VAT authorities), it is nothing to do with the 'domestic tax authorities', i.e. the Inland Revenue
50 mins
  -> I didn't confuse tax with VAT. Please read my answer carefully.

neutral  Charlie Bavington: It reads ambiguously. First you say "the tax no. is .... unrelated to VAT" - OK. Then you say it (the tax number) "is made up of the VAT ID minus the GB suffix". Which it isn't :-) !
4 hrs
  -> The tax no. is for tax purposes, not VAT, thus "unrelated". But the VAT ID no. merely *contains* the tax no. AFAIK. OK?
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2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +6
vat registration number or tax identification number
different numbers


Explanation:
These are two different entities. The VAT registration number is an indication that a company is registered for VAT, and takes the form GB 12345678 (although the GB is often omitted).

The tax identification number identifies the company (or other legal entity) to the inland revenue, which is completely separate from VAT. I can't remember the format off the top of my head, but it tends to be a mixture of letters and number.

HTH

Mary

--------------------------------------------------
Note added at 2 hrs 59 mins (2004-02-05 14:07:19 GMT)
--------------------------------------------------

Jan, you\'re probably right, it\'s quite possibly me that\'s confused! ;-)

Mary Worby
United Kingdom
Local time: 05:26
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 164
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Armorel Young
8 mins

agree  chopra_2002
40 mins

agree  Daphne Theodoraki: Yup. The VAT reg. number contains the initials of each member state in the beginning: GB for the UK, FR for France, EL for Greece, BE for Belgium and so on so forth.
1 hr

agree  DGK T-I
1 hr

neutral  Jan Liebelt: In France and Germany (and possibly elsewhere), the VAT registration number is different to the VAT ID number.
2 hrs
  -> I should have specified that my answer related to the UK! ;-)

agree  Gareth McMillan: Agree, and in answer to Jan's point, they are the same in UK - because Europe adopted the UK registration number sytem for the VAT ID system as used for import /export control.
2 hrs

agree  Charlie Bavington: I meant to agree to this, as well as making my other minor point.
5 hrs
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