diff --git a/src/Nox.Types/Enums/NoxType.cs b/src/Nox.Types/Enums/NoxType.cs
index 027c589..9dd6aaa 100644
--- a/src/Nox.Types/Enums/NoxType.cs
+++ b/src/Nox.Types/Enums/NoxType.cs
@@ -6,6 +6,8 @@ public enum NoxType
     @Array,
     @Collection,
     @Object,
+    // This is complex, needs to include CountryCode 
+    VatNumber, 
 
     // Compound Types - requires multiple fields to persist
     [CompoundType] Entity,
diff --git a/src/Nox.Types/Types/VatNumber/VatNumber.cs b/src/Nox.Types/Types/VatNumber/VatNumber.cs
new file mode 100644
index 0000000..1c00f59
--- /dev/null
+++ b/src/Nox.Types/Types/VatNumber/VatNumber.cs
@@ -0,0 +1,9 @@
+namespace Nox.Types;
+
+    /// <summary>
+    /// Represents a Nox <see cref="VatNumber"/> type and value object.
+    /// </summary>
+    /// <remarks>Placeholder, needs to be implemented</remarks>
+    public sealed class VatNumber : ValueObject<(string VatNumber, CountryCode2 countryCode2), VatNumber>
+    {
+    }
diff --git a/tests/Nox.Types.Tests/Types/VatNumberTests/VatNumberTests.cs b/tests/Nox.Types.Tests/Types/VatNumberTests/VatNumberTests.cs
new file mode 100644
index 0000000..ff4afb8
--- /dev/null
+++ b/tests/Nox.Types.Tests/Types/VatNumberTests/VatNumberTests.cs
@@ -0,0 +1,11 @@
+// ReSharper disable once CheckNamespace
+namespace Nox.Types.Tests.Types;
+
+public class VatNumberTests
+{
+    [Fact]
+    public void When_Create_Should()
+    {
+
+    }
+}
\ No newline at end of file