Sources & Official Services
EU Verifier links directly to the authoritative official services for each identifier type. This page explains what each source is, who operates it, and why it is the correct place for verification.
VIES — EU VAT Verification
VIES (VAT Information Exchange System) is operated by the Directorate-General for Taxation and Customs Union (DG TAXUD) of the European Commission. It provides real-time querying of the VAT registration databases of all 27 EU member states and returns whether a given VAT number is currently registered for intra-Community (cross-border EU) transactions.
VIES is the legally recognised means of confirming EU VAT registration status for the purposes of applying the zero rate on intra-EU B2B supplies. EU VAT legislation (Council Directive 2006/112/EC) requires suppliers to verify the VAT registration status of their customers when applying the zero rate to cross-border supplies of goods and services within the EU.
- Operated by: European Commission, Directorate-General for Taxation and Customs Union
- Official URL: ec.europa.eu/taxation_customs/vies
- Data source: National VAT authority databases of each EU member state, queried in real time
- Covers: All 27 EU member states. Does not cover UK (post-Brexit) or non-EU countries.
- What it confirms: Whether the VAT number is registered for cross-border EU trade at the moment of the query. Name and address display depends on national disclosure rules — not all member states share trader details through VIES.
- Limitations: Member state endpoints are occasionally unavailable for maintenance. An "invalid" result can indicate a temporary outage rather than a genuinely invalid number. Retry after an interval if a known-good number returns invalid.
European Commission EORI Validation Service
The EORI (Economic Operators Registration and Identification) validation service is operated by the European Commission's Directorate-General for Taxation and Customs Union, the same body responsible for VIES. It queries the EU's central EORI database to confirm whether a given EORI number is registered and active.
EORI numbers are required under the Union Customs Code (Regulation (EU) No 952/2013) for all economic operators involved in customs activities in the EU. The central EORI database consolidates registrations from all EU member states' customs authorities into a single searchable registry.
- Operated by: European Commission, DG TAXUD
- Official URL: EORI validation service
- Data source: Central EORI database, fed by national customs authority registrations
- Covers: All EU member state EORI registrations. UK EORI numbers (GB prefix) are not included post-Brexit.
- What it confirms: Whether the EORI number is registered and the status (active/invalid). Basic entity name is typically returned.
GLEIF Global LEI Index
GLEIF (Global Legal Entity Identifier Foundation) is the body established by the Financial Stability Board in 2014 to support the implementation and use of the Legal Entity Identifier (LEI) system globally. GLEIF oversees the network of accredited Local Operating Units (LOUs) that issue and maintain LEI records, and operates the Global LEI Index — the authoritative public registry of all LEI records worldwide.
The LEI system was created in response to the 2008 financial crisis, when the inability to identify counterparties consistently across financial markets was identified as a significant systemic risk factor. It is now mandated under major financial regulations including MiFID II, EMIR, and SFTR in the EU, as well as equivalent regulations in other jurisdictions.
- Operated by: GLEIF (Global Legal Entity Identifier Foundation), headquartered in Basel, Switzerland
- LEI search URL: search.gleif.org
- API access: GLEIF provides a public REST API at gleif.org/en/lei-data/gleif-api for bulk and automated lookups
- Data source: Consolidated from all accredited LOUs globally
- Covers: All legal entities with an LEI worldwide, across all jurisdictions
- What it shows: Legal name, registered address, legal form, registration authority reference, current LEI status (Active, Lapsed, Merged, etc.), direct and ultimate parent relationships (Level 2 data)
HMRC — UK VAT Verification
Since the UK's exit from the EU on 31 December 2020, UK VAT numbers are no longer accessible through VIES. HM Revenue & Customs (HMRC) operates the UK's own VAT registration database and provides both an online checker and a public API for verifying UK VAT numbers.
The HMRC VAT number validation API follows the Making Tax Digital (MTD) framework and is publicly accessible for integration into accountancy software and business systems. The API confirms whether a GB VAT number is currently registered and, where the trader has consented to disclosure, returns the registered business name and address.
- Operated by: HM Revenue & Customs (HMRC), United Kingdom
- Online checker: gov.uk/check-uk-vat-number
- Developer API: HMRC VAT Registered Companies API
- Covers: UK VAT numbers with GB prefix. Northern Ireland traders using XI prefix for EU goods trade are confirmed through VIES, not HMRC.
- What it confirms: Whether the VAT number is registered with HMRC, and (where consent given) the registered business name and address.
Format specification references
The format patterns used by EU Verifier's client-side validation are based on the following official published specifications:
- EU VAT formats: European Commission — VIES FAQ and technical documentation, including country-specific format tables published by DG TAXUD.
- EORI format: Union Customs Code Implementing Regulation (Commission Implementing Regulation (EU) 2015/2447), Annex 12-01 — format for EORI numbers.
- LEI format: ISO 17442-1:2020 — Financial services — Legal entity identifier (LEI). Published by the International Organization for Standardization.
- UK VAT format: HMRC VAT Notice 700/1 and technical guidance on the Making Tax Digital VAT API, which specifies the accepted formats for GB VAT registration numbers.