# The Value Added Tax (Amendment) (No. 2) Regulations 2004, Regulation 3: Definition of alphabetical code


In paragraph (1) of regulation 2 for the definition of “alphabetical code” substitute—
““alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —
Austria — AT
Belgium — BE
Cyprus — CY
Czech Republic — CZ
Denmark — DK
Estonia — EE
Finland — FI
France — FR
Germany — DE
Greece — EL
Hungary — HU
Ireland — IE
Italy — IT
Latvia — LV
Lithuania — LT
Luxembourg — LU
Malta — MT
Netherlands — NL
Poland — PL
Portugal — PT
Slovakia — SK
Slovenia — SI
Spain — ES
Sweden — SE
United Kingdom —GB”

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Source: https://www.legislation.gov.uk/uksi/2004/1082/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.