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VAT numbers & VIES
A valid VIES result means the VAT number exists in the issuing country's database and is registered for cross-border EU transactions at the moment of the query. It does not confirm the company's financial status, solvency, ownership, or operational capacity. Always combine VAT verification with other due diligence appropriate to the transaction.
Several reasons are possible:
- The number is entered incorrectly — including a stray digit, space, or wrong country prefix.
- The company's VAT number is locally registered but not activated for intra-EU trade (VIES). Not all VAT-registered businesses are automatically in VIES.
- The member state's connection to VIES is temporarily unavailable — try again later.
- The VAT registration has been deregistered or cancelled.
- The company has not yet finalised their intra-EU activation — this can take days after initial registration.
Since 1 January 2021, when the Brexit transition period ended, UK VAT numbers were removed from the EU VIES system. UK VAT numbers must be verified separately via HMRC. Use our UK VAT tool for format checks and the HMRC verification link. Northern Ireland businesses that trade goods with the EU retain an
XI-prefix number that is visible on VIES.Requirements vary by jurisdiction, but many tax advisors recommend checking at least once when onboarding a new supplier or customer, and periodically thereafter (e.g. annually) for ongoing relationships. For high-value or high-risk transactions, more frequent checks may be advisable. Consult your tax advisor for guidance specific to your situation and jurisdiction.
A VAT number is specifically for Value Added Tax registration. A tax identification number (TIN) is a broader identifier used by national tax authorities for all tax purposes. In some countries these are related (e.g. Germany's Umsatzsteuer-ID is derived from the national tax number but is a separate identifier); in others they are entirely separate systems. For VIES purposes, always use the VAT number, not the general TIN.
EORI numbers
Usually yes, if you are both importing/exporting goods and making taxable VAT supplies. The EORI is issued by the customs authority for customs declarations; the VAT number is issued by the tax authority for VAT purposes. They serve different functions and are registered with different authorities, but both are typically required for active cross-border trade within and into/out of the EU.
Yes. An EORI number issued by any EU member state customs authority is recognised across all EU member states. You only need one EORI number regardless of how many EU countries you trade with. If you are established in an EU country, you register for EORI with your national customs authority.
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LEI codes
The LEI system requires annual renewal to ensure the reference data (company name, address, ownership structure) associated with each LEI remains accurate and up to date. An expired LEI is marked as "LAPSED" in the GLEIF database and may not be accepted for regulatory reporting under MiFID II, EMIR, or SFTR. Renewals are done through the Local Operating Unit (LOU) that issued the LEI.
No. LEIs are specifically required for legal entities that participate in financial transactions subject to certain regulations — primarily securities trading, derivatives, and securities financing. If your business does not trade financial instruments or engage in regulated financial transactions, you likely do not need an LEI. However, if your bank or counterparty requests one as part of KYC, you may need to obtain one regardless of regulatory requirements.
About EU Verifier
No. EU Verifier does not have access to official VAT databases and cannot confirm whether a VAT number is registered or active. We perform a format check only — we check whether the number structure matches the expected pattern for the selected country. Registration confirmation must be done via the official VIES service. We provide a direct link to VIES from each tool page.
No. EU Verifier is an independent reference site. We are not affiliated with the European Commission, any EU member state tax or customs authority, GLEIF, HMRC, or any other government body. We link to official services but have no relationship with them.
No. All format checking happens locally in your browser using JavaScript. The numbers you enter are not transmitted to our servers, not stored, and not shared with any third party. See our Privacy Policy for full details.
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