I have always used the numerate check to confirm that a VAT registration number is correct using the following example:
VAT registration number say 389268785
3 X 8 = 24
8 X 7 = 56
9 X 6 = 54
2 X 5 = 10
6 X 4 = 24
8 X 3 = 24
7 x 2 = 14
85 X 1 = 85
291
divide by 97 always equals 1 2 3 or 4 (sometimes 96 or 98 depending on service)
Have just come across a number that computes at 139
Have checked Europa Vat website and number is valid
Have I missed something that has changed the check digits
Replies (4)
Please login or register to join the discussion.
I always thought....
that the calculation involved taking away 97 until you arrived at a negative number and that number should be the last two digits of the VAT registration number.
A few years ago they altered it so you have to add 55 to the calculated sum before taking away the 97s.
Same
that the calculation involved taking away 97 until you arrived at a negative number and that number should be the last two digits of the VAT registration number.
It comes to the same thing.
The adding 55 business (Sum of 1-10) is because they ran out of VAT numbers after a mere 40 years.