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First two digits identify the state where the registration is done, e.g. The system was introduced with effect from 2006-04-01. If the number of digits is less than 9, then zeros should be padded to the left side. for legal personality use the changeable second code (KPP), usually first 4 digits are the same (99-region rule does not apply), usually and default XXXX01001.

KPP is also the counter (last 3 digts)The number of KPP's is limited to number of tax inspections in regions other than 77 and 50 (one and only for each) plus one code for the largest companies.

If you're a member of a GST group, your turnover includes the turnover of the other group members (but doesn't include transactions between group members).

FRXX999999999 The French key is calculated as follow : Key = [ 12 3 * ( SIREN modulo 97 ) ] modulo 97, for example : Key = [ 12 3 * ( 404,833,048 modulo 97 ) ] modulo 97 = [12 3*56] modulo 97 = 180 modulo 97 = 83 so the tax number for 404,833,048 is FR 83,404,833,048 source from : language code EL according to ISO 639-1, followed by 9 digits, which equal the Greek taxpayer registration number Α.Φ.Μ. 'IE' 7 digits and one letter, optionally followed by a 'W' for married women, e.g.

IE1234567T or IE1234567TW 'IE' 7 digits and two letters, e.g.

999.999.999), just adding a zero in front and removing the dots makes it a valid number in the new schema. The last digit is a check digit inherent of the Α.Φ.Μ. M.), but technically the VAT identification number and the taxpayer registration number Α.Φ.Μ.

The check digits are calculated as 97 - MOD 97 'FR' 2 digits (as validation key ) 9 digits (as SIREN), the first and/or the second value can also be a character – e.g. M.) of the company or of the sole proprietor, i.e.: "Arithmós Mētrṓou Phi-Pi-A" = "EL" "A. Beware: Due to the great similarity of both numbers - the one being the same number as the other, just having the prefix of EL - in practice sometimes the VAT identification number is wrongly called Α.Φ.Μ. are different register numbers and should not be confused.

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