Can I file a deduction from the university I attended in 2019, without having an IEN and instead having a VAT number?

No, an Employer Identification Number (EIN) is generally required to claim the education expenses.  Most universities have an EIN if they are an eligible educational institution.

• An eligible educational institution is a school offering higher education beyond high school.
• It is any college, university, vocational school, or other post secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.
• This includes most accredited public, nonprofit and privately-owned–for-profit postsecondary institutions.

If you aren’t sure if your school is an eligible educational institution:

• Ask your school if it is an eligible educational institution, or
• See if your school is on the Federal School Code Search - FAFSA on the Web - Federal Student Aid

. 

TIP: A small number of schools, not on this list, may be eligible educational institutions. So, you may need to ask the school.

 Related information:

• Where do I enter Form 1098-T?