Find answers to the most common questions about VAT number validation, the VIES system, and EU VAT compliance. If your question is not covered here, please check our detailed guides or contact us.
A VAT (Value Added Tax) number is a unique identifier assigned to businesses registered for VAT within the European Union. It is used to identify companies for tax purposes, particularly when conducting cross-border trade within the EU. Every VAT number begins with a two-letter country code followed by a sequence of digits and sometimes letters, with the exact format varying by country. For example, a German VAT number looks like DE123456789, while a French number follows the format FR12345678901.
VIES stands for VAT Information Exchange System. It is an electronic service operated by the European Commission that allows businesses to verify the validity of VAT numbers issued by EU member states. VIES is not a database itself but rather a search interface that queries national VAT registers across all 27 EU countries. When you validate a VAT number through VIES, the system connects to the relevant national tax authority's database and returns real-time information about the registration status.
Validating VAT numbers is essential for several reasons. First, it is a legal requirement under EU VAT law—since January 2020, businesses must verify customer VAT numbers to apply zero-rate VAT on intra-community supplies. Second, validation helps prevent fraud by confirming you are dealing with legitimate registered businesses. Third, accurate VAT numbers on invoices ensure proper tax reporting and avoid problems during audits. Fourth, validation serves as a basic business verification step, confirming that trading partners are established commercial entities.
Yes, validating VAT numbers through VIES is completely free. The European Commission provides this service at no charge to facilitate cross-border trade and combat VAT fraud. Our website, VAT-Scan.com, also provides free validation services using VIES data. There is no registration required and no limit on the number of validations you can perform.
A VAT number may show as invalid for several reasons. The number might be incorrectly entered—check for typos, missing country prefix, or wrong format. The business may not be registered for VAT or may have had their registration cancelled. Some countries require separate registration for intra-community trade; a valid domestic VAT number may not appear in VIES without this additional step. The registration may be pending and not yet reflected in the database. Finally, there could be a temporary database issue with that country's tax authority.
First, verify that the number was entered correctly with the proper country code and format. Then ask your customer to confirm the exact number on their VAT registration certificate. If the number matches but still shows invalid, the customer should contact their national tax authority to verify their VIES registration status. Some countries, like Spain, require businesses to specifically register for intra-community operations. New registrations may take several days to appear in VIES. If the issue persists, consider requesting alternative documentation such as a VAT certificate issued by their tax authority.
A "service unavailable" response indicates that the national database for that country is temporarily offline or unreachable. This can happen during scheduled maintenance or due to technical issues. The problem is usually temporary—wait an hour and try again. If a specific country consistently shows service unavailable, check the European Commission's VIES website for any announced maintenance periods. This response does not indicate anything about the validity of the VAT number itself.
Yes, VAT numbers can become invalid over time. This typically happens when a business closes, is deregistered for VAT, has its registration suspended due to non-compliance, or is acquired by another company. Businesses that fall below VAT registration thresholds may voluntarily deregister. For these reasons, you should validate VAT numbers periodically rather than assuming a once-valid number remains valid indefinitely, especially for ongoing business relationships.
Data protection regulations in some EU countries restrict what information can be shared through VIES. Germany is the most notable example—German VIES responses confirm only whether a VAT number is valid or invalid, without disclosing the registered company name or address. Other countries may have similar restrictions. If you need to verify company details for a German VAT number, you can submit a written request to the German Federal Central Tax Office (BZSt), though this process takes longer than instant online validation.
Yes, you should always include the two-letter country code when validating a VAT number. The country code is an integral part of the VAT number and tells VIES which national database to query. Without it, the system cannot determine which country's records to check. Some validation tools may add the country code automatically if you select the country separately, but it is best practice to always include it as part of the number.
Greece uses EL as its VAT country code, which derives from the Greek name "Ellada" (Ελλάδα). This differs from GR, which is the ISO country code used in most other contexts. When validating Greek VAT numbers, always use EL as the prefix (e.g., EL123456789), not GR. Using the wrong country code will result in validation failure.
No, since Brexit, UK VAT numbers (GB prefix) are no longer in the VIES system and cannot be validated through it. To validate UK VAT numbers, you must use the UK Government's VAT number checker at gov.uk. However, Northern Ireland businesses trading goods with the EU have special XI-prefixed VAT numbers that can still be validated through VIES due to the special status of Northern Ireland under the Windsor Framework.
The XI prefix is used for Northern Ireland businesses that trade goods with the EU. Under the Windsor Framework, Northern Ireland remains part of the EU VAT area for goods, so businesses there receive an XI-prefixed VAT number alongside their standard GB number. The XI number is used for intra-EU goods trade and can be validated through VIES. The format is XI followed by 9 digits. Services transactions use the standard GB VAT number instead.
Remove all spaces, dashes, periods, and other separators before validating a VAT number. While numbers are sometimes displayed with formatting for readability (such as BE 0123.456.789), the VIES system expects continuous strings without any separators. Our validation tool automatically removes these characters, but if you're using another system or the direct VIES interface, clean the number manually first.
Yes, since January 2020 under the EU Quick Fixes directive, validating your customer's VAT number is a substantive requirement for applying zero-rate VAT to intra-community supplies of goods. If you fail to validate the VAT number (and the number turns out to be invalid), your tax authority may deny the zero-rate treatment and assess VAT on the full transaction value, plus penalties. This makes VAT validation not just good practice but a legal obligation for cross-border B2B trade within the EU.
Yes, you should maintain records of all VAT validations as evidence of due diligence. Each successful VIES validation generates a consultation number that serves as proof of verification at a specific date and time. Store this consultation number along with the validation date, the VAT number validated, and the result. Many businesses integrate automated validation into their accounting systems to create an audit trail automatically. In case of a tax audit, these records demonstrate that you took reasonable steps to verify trading partners' VAT status.
The reverse charge mechanism shifts the responsibility for reporting VAT from the seller to the buyer. In B2B transactions between businesses in different EU countries, the supplier issues an invoice without VAT, and the buyer "self-assesses" the VAT on their own VAT return. The buyer then also deducts this same amount as input VAT (assuming they are entitled to full deduction), resulting in a neutral VAT position. This mechanism simplifies cross-border trade by eliminating the need for suppliers to register for VAT in every country where they have customers. For reverse charge to apply correctly, both parties must have valid VAT numbers.
Quick Fixes 2020 refers to a set of EU VAT changes that took effect on January 1, 2020. The most significant change made the validity of the customer's VAT number a substantive condition (rather than just a formal requirement) for zero-rating intra-community supplies. Other changes include harmonized rules for chain transactions, call-off stock arrangements, and transport documentation requirements. These changes affect how businesses must handle cross-border transactions and increased the importance of proper VAT validation.
It depends on your situation. If you are a VAT-registered business making B2B purchases, you need a valid VAT number to benefit from reverse charge treatment and avoid paying VAT to your supplier. If you are not VAT-registered or are making purchases as a private individual, the supplier will charge VAT at their local rate. Some suppliers may refuse to sell without a VAT number or may require additional verification for B2B terms. The VAT registration requirements vary by country based on turnover thresholds and business activities.
VIES queries national databases in real-time, so you receive the most current information available in each country's tax authority system. However, there may be delays between when a business registers for VAT and when that registration appears in the national database that VIES queries. These delays vary by country—some update almost immediately, while others may take several days or weeks. Similarly, deregistrations may not be reflected instantly. For newly registered businesses, allow a few days before expecting positive validation results.
The standard VIES web interface validates one number at a time. For bulk validation needs, the European Commission provides a VIES API (SOAP web service) that businesses can integrate into their systems to automate validation of multiple numbers. Many accounting and ERP systems include built-in VIES integration for this purpose. Some third-party services also offer batch validation capabilities. If you regularly need to validate large numbers of VAT IDs, consider implementing an automated solution rather than manual checking.
Yes, the European Commission provides a SOAP-based web service API for VIES validation that businesses can use to integrate VAT checking into their systems. The API documentation is available on the EC taxation website. This allows automated validation without manual entry, which is essential for high-volume operations. Note that the API has the same limitations as the web interface—it queries the same national databases and is subject to the same availability issues.
If VIES is unavailable when you need to validate a VAT number, document your attempt and try again later. Save screenshots or error logs showing the service was unavailable. Proceed with the transaction if urgently needed, but validate the number as soon as the service becomes available. If the subsequent validation fails, you may need to revisit the VAT treatment of that transaction. Tax authorities generally accept that occasional technical issues occur, provided you can demonstrate reasonable efforts to validate.
New VAT registrations may take time to appear in VIES. The delay varies by country—some update within hours, while others may take days or weeks. Additionally, in some countries, you need to specifically request intra-community registration to appear in VIES; your domestic VAT registration alone may not be sufficient. Contact your national tax authority to confirm your VIES status and request activation if necessary. In the meantime, provide customers with your VAT registration certificate as alternative proof.
Technically you can, but you should not apply zero-rate VAT treatment without validation. If you cannot validate a customer's VAT number, you should charge VAT at your local rate. The customer can then reclaim this VAT through their domestic VAT return or the VAT refund procedure, though this creates administrative burden for both parties. Always attempt validation first, and if it fails, investigate the reason before deciding how to proceed.
No, VAT validation confirms only that a number is registered with tax authorities. It does not verify the financial stability, creditworthiness, or general legitimacy of a business. Fraudsters sometimes use valid VAT numbers obtained through identity theft or shell companies. For significant transactions, combine VAT validation with credit checks, reference requests, company registry searches, and other due diligence measures appropriate to the transaction value and risk level.
VAT validation through VIES applies to B2B transactions. For B2C sales to EU consumers, different rules apply. Under the One Stop Shop (OSS) scheme introduced in 2021, businesses selling goods or digital services to consumers across EU borders can register in one country and report all EU consumer sales through a single return. VAT is generally charged at the rate applicable in the consumer's country. The OSS scheme replaced previous thresholds for distance selling. Consult the EU One Stop Shop information portal for current rules.
For zero-rated intra-community supplies, maintain documentation including: proof of VAT validation with consultation number and date; commercial invoice showing both parties' VAT numbers; transport documentation proving goods left your country (bill of lading, CMR, delivery note signed by recipient); customer order or contract; and payment records. Under Quick Fixes 2020, you need at least two non-contradictory items of evidence that goods were transported to another member state. Good documentation protects you if tax authorities later question the VAT treatment.
