The EX identification number is an individual exempt identification number identifying a taxable person benefitting from the VAT exemption under the SME special scheme. The EX identification number is assigned in accordance with the domestic regulations by each taxable person’s Member State of establishment and is used for identification of enterprises operating under the SME special scheme in the territory of EU.
The EX identification number is a unique number consisting of the following parts:
- ISO numeric country code of the Member State of establishment;
- in Poland - existing VAT identification number (and in other EU Member States - identification number of the taxable person assigned by that EU Member State) consisting of a sequence of 1 to 20 upper case Latin letters (A-Z) or digits (0-9);
- hyphen (or minus) character “-“;
- suffix “EX”.
The individual EX identification number assigned by Poland will have the following structure:
PL[TIN]-EX
The European Commission will prepare the SME on the Web website where you will be able to verify whether the EX identification number of the SME taxable person is valid.