The glossary to understand and take action

VAT number

The VAT number identifies a person for their value added tax obligations within the relevant system.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

It does not replace the RCS number and does not in itself prove that a foreign invoice may be issued without tax. Check the number and the conditions of the transaction.

In your file

What this changes in practice

The VAT number identifies an operator for the purposes of the VAT system; it does not replace either the RCS number or the national identification number. Its use on an invoice must correspond to the correct entity. In European transactions, validation through VIES is a useful check to retain, but it does not remove the need to verify the nature of the transaction, the status of the contracting party and the other conditions of the treatment applied.

A scenario to help you understand

Educational example

A client provides a number belonging to another company in the group. The supplier asks which entity is actually purchasing and verifies the consistency of the contract, the invoicing and the number provided.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Rapprocher numéro et identité du client
  • Conserver la preuve de vérification pertinente
  • Ne pas confondre TVA, RCS et matricule

The practical question

Find out more

Un numéro de TVA valide suffit-il pour facturer sans TVA ?

Non. Le numéro identifie l’assujetti dans un cadre déterminé, mais le traitement dépend aussi de l’opération, des pays, du statut des parties et des conditions applicables. Pour une opération intracommunautaire, documentez les vérifications pertinentes et les preuves requises. Ne copiez pas le traitement d’une ancienne facture sans vérifier que les circonstances sont comparables.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

VIESA European Commission tool that queries national information to verify a VAT number in European transactions.VAT taxable personA VAT taxable person independently carries out an economic activity subject to VAT rules.National identification number — 13-digit identification numberThe national identification number of a natural person in Luxembourg comprises 13 digits and enables identification in the relevant procedures.RegistrationRegistration enters a company or entity in the competent register according to its status and the applicable rules.Registration Duties, Estates and VAT Administration (AED)The Registration Duties, Estates and VAT Administration (AED) manages, in particular, VAT and other matters falling within its remit.EORI numberThe EORI number identifies an economic operator in dealings with the customs authorities of the European Union. It is useful for companies carrying out customs operations, in particular with third countries.

Put it into practice

Explore further with our guides

Practical guideVAT in Luxembourg: rates and checks before invoicingPractical guideInvoicing in Luxembourg: the details to checkPractical guideVAT registration: preparing for the first transactionsPractical guideSales of goods within the EU: VAT number and transport evidence

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.