Format check & verification
What VIES verification confirms
VIES (VAT Information Exchange System) is operated by the European Commission. It queries the VAT databases of all EU member states and returns whether a given VAT number is registered for cross-border (intra-Community) transactions.
A valid result means the number exists in the issuing country's VAT database and is accessible via VIES at the moment of the query. It does not confirm solvency, ownership, or operational capacity of the registered entity.
- An invalid result can mean the number is incorrect, not activated for intra-EU trade, or the member state endpoint is temporarily unavailable.
- Name and address display depends on national disclosure rules — some countries do not share trader details through VIES.
- VIES results should be recorded with a timestamp for invoicing compliance evidence.
When VAT verification is needed
- Before issuing an intra-EU invoice where VAT treatment depends on the customer's registration status.
- When onboarding a new EU supplier or customer to reduce basic counterparty data errors.
- Before shipping goods cross-border within the EU when your process requires a verified VAT number on shipping and customs documents.
- When cleaning ERP or invoice master data to catch wrong prefixes, missing digits, or outdated numbers.
- For EC Sales Lists and Intrastat reporting, where the accuracy of counterparty VAT numbers is mandatory.
Common format mistakes
| Mistake | Example | Correction |
|---|---|---|
| Country prefix in number field | DE123456789 in field when DE is already selected | Enter 123456789 only |
| Spaces or dots from PDF copy | 123 456 789 or 123.456.789 | Remove all separators |
| Wrong country prefix | Greek VAT entered with GR instead of EL | Greece uses EL in VIES |
| National tax ID used instead of VAT ID | German Steuernummer vs. Umsatzsteuer-ID | Use the DE-prefixed VAT number only |
| Alphanumeric confusion | Letter O instead of digit 0 | Check each character carefully |
Recording evidence for compliance
Many tax advisors recommend recording VAT check results as part of standard invoicing and supplier onboarding workflows. A basic evidence record typically includes:
- Date and time of the check
- Country code and VAT number queried
- Result shown by the official VIES tool (valid/invalid, name if displayed)
- Any VIES reference number returned