$re = '/(?xi)^( (DE)?[0-9]{9}|)$/m';
$str = 'ATU99999999
BE0999999999
BG999999999
HR12345678901
CY99999999L
CZ12345678
DK99999999
EE123456789
FI99999999
FRXX999999999
DE999999999
EL123456789
HU12345678
IE1S23456L
IE1234567T
IE1234567TW
IE1234567FA
ESA12345678
ESZ1234567E
DE813992525';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php