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The full identifier starts with an ISO 3166-1 alpha-2 (2 letters) country code (except for Greece, which uses the ISO 639-1 language code EL for the Greek language, instead of its ISO 3166-1 alpha-2 country code GR) and then has between 2 and 13 characters.The two leading digits (the check digits) will be derived from the subsequent 9 digits using a modulus 89 check digit calculation.11 digit number followed by V, to indicate VAT TIN (or by C to indicate CST TIN). The rightmost digit is a check digit (using Luhn algorithm). xxx xxx xxx xxx), of which the first digit identifies type of taxpayer (0 for corporations, 1-9 for individuals and other businesses), second to eighth digits are sequential numbers between 0 and 9, ninth digit is a check number, last three digits are 000 for individuals and head office of businesses and 001-999 for branches of businesses, if any10 digits (companies) or 12 digits (people), first two digits are region of birth or company registration (for foreign companies, two digits after leading 99) MOD 11-10 second two- inspection (before the year 2004, it changed, now stays).See also: If you don't register for GST and are required to, you may have to pay GST on sales made since the date you were required to register.This could happen even if you didn't include GST in the price of those sales. See also: You can apply to backdate your GST registration, but this is limited to four years for tax periods commencing on or after 1 July 2012.
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