Find answers to common questions about verifying EU business identifiers including VAT numbers, EORI codes, and Legal Entity Identifiers. If you cannot find what you need, our detailed guides provide comprehensive coverage of each topic.
These three identifiers serve completely different purposes. VAT numbers are issued by tax authorities for Value Added Tax purposes and are required for intra-EU trade under the reverse charge mechanism. EORI numbers are issued by customs authorities and are required for importing or exporting goods across EU external borders. LEI codes are global identifiers for legal entities participating in financial transactions, required under MiFID II for securities trading. A business engaged in all three activities would need all three identifiers.
Yes, all official verification systems are free to use. The European Commission provides VIES for VAT verification and the EORI validation tool at no cost. GLEIF provides free LEI lookups through their search portal. There is no charge for individual verifications through these official channels, though some commercial services offer bulk validation APIs for a fee.
Best practice is to verify numbers when establishing a new business relationship and periodically thereafter—quarterly verification is common for regular trading partners. You should also re-verify whenever circumstances change, such as after corporate restructuring events or if you receive any indication that details may have changed. Each verification should be documented for audit purposes.
Several reasons can cause a VAT number to appear invalid in VIES. The most common is formatting error—check that you have the correct country code and the right number of characters for that country's format. The business might not be registered for VAT (below threshold), their registration might be pending, or they may need separate registration for intra-EU trade. If the format is correct, ask your customer to verify the number or contact their national tax authority.
VAT numbers starting with GB (Great Britain) cannot be verified through VIES as the UK is no longer part of the EU VAT system. Use HMRC's separate VAT verification service for GB numbers. However, VAT numbers starting with XI (Northern Ireland) can still be verified through VIES, as Northern Ireland remains within the EU VAT system for goods under the Protocol.
This is a historical anomaly. When the VAT Information Exchange System was established, Greece chose to use EL (from Ellas, the Greek name for Greece) rather than the ISO country code GR. This convention has been maintained ever since. Always use EL when entering Greek VAT numbers in VIES.
When you verify a VAT number through VIES and enter your own VAT number as the requester, the system provides a consultation number. This serves as proof that you verified the number at a specific date and time. This documentation can be valuable during tax audits to demonstrate you performed due diligence before applying zero-rating to intra-community supplies.
VIES connects to national tax databases which sometimes experience downtime for maintenance, typically during evening or overnight hours in the relevant time zone. If you receive a "member state unavailable" error, wait a few hours and try again. If the error persists for more than 24 hours, the issue is likely with the national database; try verifying through that country's national tax authority website directly if available.
Yes, if you want to apply zero-rating for intra-community supplies. EU VAT law requires sellers to verify their customer's VAT registration to qualify for the exemption. If you apply zero-rating to a sale but the customer's VAT number is later found to be invalid, you may become liable for the unpaid VAT plus penalties. Verification is not just best practice—it is a legal safeguard.
Yes, if you are the exporter of record. When shipping goods from the EU to countries outside the customs territory, export declarations must include an EORI number. Similarly, if you import goods into the EU, you need an EORI. However, for intra-EU trade (sales between EU countries), no EORI is required as there are no customs formalities.
This depends on the country. Some EU member states construct EORI numbers directly from VAT numbers (the country code plus the same digits). Others use different numbering systems entirely. Having a VAT number does not automatically grant you an EORI—you must apply separately to customs authorities even if the numbers end up being similar or identical.
Yes, an EORI number issued by any EU member state is valid throughout the entire EU customs territory. You do not need separate EORI registrations for each country you trade through. A single EORI allows you to clear goods at any EU port, airport, or land border regardless of which country issued it.
Customs authorities will reject declarations containing invalid EORI numbers. Your goods will be held at the border or port until the documentation is corrected. This results in delays and additional storage charges that can accumulate rapidly. Always verify EORI numbers before shipment to avoid these costs.
If your business trades between Great Britain and the EU, you typically need both. A GB EORI is required for customs clearance in the UK, while an EU EORI is required for clearance in the EU. Your freight forwarder or customs agent can advise on the specific requirements for your trade flows. Northern Irish businesses may also need XI-prefixed EORI numbers for certain movements.
You need an LEI if your company trades in financial instruments (stocks, bonds, derivatives) on European markets or through European brokers. Since MiFID II came into force in January 2018, investment firms cannot execute trades for legal entity clients without a valid LEI. If you only trade in goods and services without any securities or derivatives involvement, you probably do not need an LEI.
LEIs require annual renewal. If the renewal is not completed within the required timeframe, the LEI status changes to "lapsed." While the code remains associated with your entity, it may not be accepted for new regulatory reporting or transactions. You can reactivate a lapsed LEI by completing the renewal process with your issuer.
Yes, LEIs are globally valid regardless of which Local Operating Unit (LOU) issues them. You can apply to any GLEIF-accredited LOU, and the resulting LEI will be recognized in all jurisdictions. Many businesses choose issuers based on price, service quality, or language support rather than geographic proximity.
For straightforward applications where information can be easily verified against business registers, LEIs are often issued within 24-48 hours. More complex situations involving manual verification can take several days or longer. If you need an LEI for an urgent transaction, many issuers offer expedited processing for an additional fee.
The LEI record includes your registered legal name, headquarters address, legal form, registration country, and registration number with relevant authorities. "Level 2" data may also show your direct and ultimate parent entities if reported. This information is publicly available through the GLEIF search portal to enable transparency in financial markets.
Generally, remove spaces, dashes, and other punctuation when entering numbers for verification. Most systems accept numbers with or without formatting, but clean entry reduces the risk of errors. Some country formats officially include separators (like the Dutch VAT B character), but these are typically handled automatically by validation systems.
Each EU member state designed their VAT numbering system independently before any EU standardization. Some countries use 8-digit numbers while others use up to 12. The only common element is the two-letter country code prefix. This variation is why it is important to know the correct format for each country when verifying numbers.
Yes, this is common for businesses operating across multiple EU countries. A company might be VAT registered in Germany for sales there, in France for French operations, and so on. Each registration is independent, and each VAT number must be verified separately. This is distinct from having multiple establishments under a single VAT group.
Database synchronization, technical issues, or changes to the underlying registration can all cause this. If a number verified successfully recently but now fails, first check your entry for typos. If correct, wait a few hours and retry in case of temporary technical issues. If the failure persists, the registration may have been cancelled or modified since your last check.
Yes, both VIES and EORI validation services offer SOAP-based web services for system integration. GLEIF provides REST APIs for LEI lookups. These technical interfaces allow businesses to integrate verification into their own systems for automated checking during order processing, customer onboarding, or periodic bulk validation of existing records.
XI is the country code prefix for Northern Ireland VAT numbers used for trade in goods with the EU. Under the Protocol, Northern Ireland remains within the EU VAT system for goods, requiring a distinct identifier from GB (Great Britain). Businesses in Northern Ireland can have both GB and XI VAT numbers for different purposes.
No, GB-prefixed VAT numbers cannot be verified through VIES since Brexit. The UK is no longer part of the EU VAT system for Great Britain. Use HMRC's verification service for GB numbers. XI-prefixed numbers (Northern Ireland) can still be verified through VIES.
Yes, the requirements differ significantly. Trade in goods between the EU and Northern Ireland follows EU rules (no customs declarations for most goods, VAT reverse charge available). Trade between the EU and Great Britain requires full customs declarations, EORI numbers, and potentially duties. Our XI Numbers and Brexit guide covers these differences in detail.
Still have questions? Explore our detailed guides for VAT verification, EORI validation, and LEI lookup, or check our format reference for specific country requirements.
