VAT-EU

VAT-EU (Numer VAT UE) is the intra-EU VAT identification number used in cross-border transactions within the European Union. For Polish taxpayers it is the two-letter country prefix PL followed by a standard 10-digit NIP. Validation strips the prefix and applies the NIP MOD-11 checksum algorithm.

Usage

use SlashLab\Numerik\Numerik;

// Boolean
Numerik::vatEu()->isValid('PL5260250274');   // true

// Separators and lowercase prefix are accepted
Numerik::vatEu()->isValid('PL526-025-02-74');   // true
Numerik::vatEu()->isValid('pl5260250274');       // true

// Rich result
$result = Numerik::vatEu()->validate('PL5260250274');
$result->isValid;   // true

// Parse to value object
$vatEu = Numerik::vatEu()->parse('PL5260250274');

// Null on failure instead of exception
$vatEu = Numerik::vatEu()->tryParse('bad-input'); // null

Value object API

parse() and tryParse() return a SlashLab\Numerik\ValueObjects\VatEu instance.

Core

Method	Return type	Description
getRaw()	string	The original input, untouched.
getNormalized()	string	PL + 10 digits, e.g. PL5260250274.
__toString()	string	Same as getNormalized().

Formatting & metadata

Method	Return type	Description
getCountryCode()	string	Always PL.
getNip()	string	The 10-digit NIP without the country prefix.
getFormatted()	string	PL + standard NIP display format, e.g. PL526-025-02-74.

Examples

$vatEu = Numerik::vatEu()->parse('PL5260250274');

$vatEu->getRaw();           // 'PL5260250274'
$vatEu->getNormalized();    // 'PL5260250274'
$vatEu->getCountryCode();   // 'PL'
$vatEu->getNip();           // '5260250274'
$vatEu->getFormatted();     // 'PL526-025-02-74'

// Separators are stripped; PL prefix is uppercased
$vatEu = Numerik::vatEu()->parse('pl526-025-02-74');

$vatEu->getRaw();           // 'pl526-025-02-74'
$vatEu->getNormalized();    // 'PL5260250274'

Validation algorithm

1. Strip spaces and hyphens. Reject inputs over 32 characters.
2. Assert the first two characters are PL (case-insensitive); fail with InvalidFormat.
3. Strip the prefix. Assert exactly 10 digits remain; fail with InvalidLength.
4. Apply the NIP MOD-11 checksum — see the Algorithms reference.

Failure reasons

Reason	Value	When
InvalidLength	invalid_length	NIP portion is not exactly 10 digits, or raw input exceeds 32 characters.
InvalidFormat	invalid_format	Input does not start with PL, or NIP tax office code is 000.
InvalidCharacters	invalid_characters	NIP portion contains non-digit characters.
InvalidChecksum	invalid_checksum	NIP MOD-11 check digit does not match.
AllSameDigit	all_same_digit	NIP consists of a single repeated digit — strict mode only.