The United States does not have a VAT number because it does not have a Value Added Tax. When a foreign supplier or client asks for one, give them your Employer Identification Number (EIN), the nine-digit federal tax ID the IRS issues to businesses. It is not a VAT registration and it does not plug into any VAT system, but it is the identifier that plays the equivalent role for a US business.
Why There Is No US VAT Number to Give
A Value Added Tax is collected at every stage of a product’s journey from raw materials to final sale. Each business in the chain charges VAT on what it sells, pays VAT on what it buys, and remits the difference. A VAT number is the identifier that ties a business to that chain of credits, and it appears on every invoice. More than 170 countries run some version of VAT or its close cousin, the Goods and Services Tax.1United Nations Department of Economic and Social Affairs. Overview of VAT/GST in Developing Countries
The US collects consumption tax differently. Sales tax is imposed once, at the final retail purchase, by the state (and sometimes the locality), not the federal government.2Internal Revenue Service. Employer Identification Number There is no multi-stage tax to track through the supply chain, so there is no need for a national consumption-tax registration or the number that would go with one. Federally, US businesses are identified for tax purposes by their EIN.
Your EIN Is the Number They Want
The EIN is a nine-digit number the IRS assigns to businesses, nonprofits, and other entities for federal tax purposes. You need one to hire employees, file business tax returns, and open a business bank account.2Internal Revenue Service. Employer Identification Number When a foreign partner asks for your VAT number and you hand over your EIN, you are giving them the right identifier for US federal tax purposes, even though the two numbers do different jobs.
One boundary worth knowing: the EIN does not authorize you to collect state sales tax. That is a separate permit from each state where you have a tax obligation. The EIN covers your relationship with the IRS for income, employment, and excise tax. It says nothing about consumption tax, because at the federal level there is no consumption tax to say anything about.
How to Get an EIN
If your business is based in the US and the responsible party has a Social Security Number or ITIN, apply online through the IRS website. You receive the EIN at the end of the session.3Internal Revenue Service. Get an Employer Identification Number The application cannot be saved partway through and it times out after 15 minutes of inactivity, so gather your information first.
Foreign owners whose businesses are based outside the US cannot use the online tool. They file Form SS-4 by fax or mail. On line 7b, where the form asks for the responsible party’s SSN or ITIN, a foreign applicant without either enters “foreign” or “N/A.” Faxed applications to the international line (304-707-9471) typically produce an EIN within four business days. Mailed applications take roughly four weeks.4Internal Revenue Service. Instructions for Form SS-4
The Other Tax IDs, Briefly
The EIN sits inside a broader family the IRS calls Taxpayer Identification Numbers. US citizens and residents use a Social Security Number. Foreign individuals who need a US tax ID but are ineligible for an SSN apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7.5Internal Revenue Service. US Taxpayer Identification Number Requirement A foreign individual running a US sole proprietorship still needs an EIN for the business, even if they hold an ITIN personally. None of these are VAT registrations, because there is no VAT to register for.
What to Tell a Foreign Partner Who Asks
Keep the reply short: the US does not have VAT, and your equivalent tax identifier is your EIN. Larger international companies that work with US businesses regularly already know this. Smaller firms encountering an American counterparty for the first time may need the sentence spelled out.
The same partner may also send you IRS Form W-9. This form collects your TIN, usually your EIN, and certifies that you are a US entity. Without it, the foreign payer may be required to presume you are a foreign payee and withhold tax at the rates that apply to non-US persons.6Internal Revenue Service. Instructions for the Requester of Form W-9 Completing the W-9 documents your US status and prevents that withholding.
Only US persons complete a W-9. Foreign entities use the W-8 series instead.7Internal Revenue Service. Instructions for Form W-8BEN-E If you are not a US taxpayer and have landed here looking for a US VAT number to put on a W-9, neither the form nor the number applies to you.
When a US Business Actually Does Need a VAT Number
Not having VAT at home does not mean you can ignore VAT abroad. If you sell directly to consumers in a VAT country, that country may require you to register with its tax authority, collect its VAT, and remit it. In that case you will hold a foreign VAT number issued by that country. It is not a US number and the IRS has nothing to do with it.
Selling to Consumers in the EU
The EU runs a One Stop Shop (OSS) that lets a non-EU business handle VAT for all 27 member states through a single registration in one EU country. The €10,000 threshold that exempts small EU-based sellers from destination-country VAT does not apply to non-EU sellers. From the first sale, you charge the buyer’s country VAT rate. Services to EU consumers register under the Non-Union scheme with quarterly returns. Goods shipped from outside the EU worth up to €150 per order register under the Import One Stop Shop (IOSS) with monthly returns.8Your Europe – European Union. EU VAT One Stop Shop (OSS) If you sell through a marketplace such as Amazon or Etsy, the platform is often deemed the seller for VAT purposes and handles collection for non-EU sellers. Confirm this with the platform rather than assuming.
Selling to Consumers in the UK
The UK has its own rules. Goods worth £135 or less shipped directly to UK consumers require you to register for UK VAT and charge it at the point of sale. Consignments above £135 follow normal import VAT and customs rules at the border instead. If you store inventory in the UK before selling it, you must register regardless of consignment value.9GOV.UK. VAT and Overseas Goods Sold Directly to Customers in the UK
Selling to Businesses Abroad
When you sell services to a VAT-registered business in the EU or UK, the reverse charge often saves you from foreign VAT registration. Your invoice shows no VAT. The customer accounts for the VAT on their own return, reporting it as both output and input tax. For most businesses that can reclaim VAT, the two entries cancel. The invoice should note “reverse charge” and include the customer’s VAT number. The reverse charge typically applies only to business-to-business transactions; consumer sales still require you to register and charge VAT directly.