Belgium VAT Number Validator (Numéro de TVA / BTW-nummer)
Validate Belgian VAT identification numbers checking the 2-digit Modulo 97 checksum.
About the Belgian VAT Number
The Belgian VAT number is allocated by SPF Finances and the Banque-Carrefour des Entreprises (BCE/KBO) to all VAT-registered entities in Belgium.
It is mandatory for Peppol e-invoicing, tax filings and European VIES validations.
Anatomy & Structure of Belgian VAT
The Belgian VAT number consists of the 'BE' prefix and 10 numeric digits:
| Position | Field | Length | Meaning & Rule | Example |
|---|---|---|---|---|
| 1 to 2 | Country Code | 2 characters | Fixed prefix 'BE' (ISO 3166-1 alpha-2) | BE |
| 3 | Series Indicator | 1 digit | Initial digit '0' (classic) or '1' (modern series) | 0 |
| 4 to 10 | Base Number | 7 digits | Corporate sequential number assigned by BCE/KBO | 1234567 |
| 11 to 12 | Check Digits | 2 digits | Security checksum Modulo 97: 97 - (Base % 97) | 49 |
Official SPF Finances Algorithm (Modulo 97)
Calculation rule under Belgian VAT Code:
Key = 97 - (First 8 digits mod 97)
- 1. Extract the first 8 numeric digits.
- 2. Compute the remainder of division by 97.
- 3. Subtract the remainder from 97 to obtain the 2-digit key.
- 4. Pad with a leading zero if the key is below 10.
- 5. Verify that it matches the final 2 digits of the VAT number.