diff --git a/src/Vies/Validator/ValidatorLV.php b/src/Vies/Validator/ValidatorLV.php
index d8c5520..70d0cb5 100644
--- a/src/Vies/Validator/ValidatorLV.php
+++ b/src/Vies/Validator/ValidatorLV.php
@@ -19,7 +19,6 @@
  *
  * Range:
  *      C1 ... C11 Numeric from 0 to 9
- *      C1 > 3
  *
  * Rules:
  * C11
@@ -40,8 +39,9 @@ public function validate(string $vatNumber): bool
             return false;
         }
 
-        if ((int)$vatNumber[0] <= 3) {
-            return false;
+        // Differentiate between legal entities and natural bodies. For the latter, there is a simpler check
+        if (preg_match('/^[0-3]/', $vatNumber)) {
+            return preg_match('/^[0-3]\d[0-1]\d/', $vatNumber) == 1;
         }
 
         $weights = [9, 1, 4, 8, 3, 10, 2, 5, 7, 6];
diff --git a/tests/Vies/Validator/ValidatorLVTest.php b/tests/Vies/Validator/ValidatorLVTest.php
index 2593770..e241b05 100644
--- a/tests/Vies/Validator/ValidatorLVTest.php
+++ b/tests/Vies/Validator/ValidatorLVTest.php
@@ -19,6 +19,7 @@ public function vatNumberProvider()
     {
         return [
             ['40003009497', true],
+            ['10038010132', true],
             ['40013009497', false],
             ['40003009496', false],
             ['1234567890', false],