Datatypes

EU VAT One Stop Shop number (OSS, IOSS)

ID eu_oss_number

DatatypeNot PIIidentifierDraft

This record is a draft: it has not been reviewed yet and may be incomplete or wrong. Do not rely on it for compliance decisions. Help improve it (see CONTRIBUTING.md).

VAT identification number issued under the EU VAT e-commerce One Stop Shop. Under the non-Union scheme, for businesses outside the EU that supply services to EU consumers, it is EU followed by nine digits. Under the import scheme (IOSS) it is IM followed by ten digits. In both forms the first three digits are the ISO 3166-1 numeric code of the member state of identification, such as 372 for Ireland, and the last digit appears to be a check digit. Intermediaries get IN numbers, which are not VAT identification numbers.

Categories
Finances and banking, Companies/business/organizations
Countries
European Union
Languages
Common to most languages
python-stdnum
stdnum.eu.oss
Quality
88/100 · missing: second example, translation
Metacrafter rules
no detection rule yet
Supported by tools
python-stdnum

Regular expression

^(?:EU(?:040|056|100|191|196|203|208|233|246|250|276|300|348|372|380|428|440|442|470|528|616|620|642|703|705|724|752|900)\d{6}|IM(?:040|056|100|191|196|203|208|233|246|250|276|300|348|372|380|428|440|442|470|528|616|620|642|703|705|724|752|900)\d{7})$

Python re syntax.

Examples

ValueDescription
EU372022452Example from the python-stdnum documentation
EU999022452 invalid999 is not the code of a member state
EU37202245 invalidEight digits

Sources

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