VAT number
The VAT identification number, in the form LU followed by eight digits.
The Registration Duties, Estates and VAT Authority issues a VAT number to taxable persons. Registration becomes compulsory above the statutory turnover threshold, and is possible voluntarily below it.
The number takes the form LU plus eight digits. It is not the RCS number in another guise: the two are different and neither can be worked out from the other.
A VAT number can be checked in the European Commission's VIES system, which answers for the whole EU. Checking the one on a new partner's invoice is a useful habit: an invalid number can cause problems when deducting input VAT.
Where this figure comes from
Verified against the European Commission's VIES system.
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