What this covers
This page summarizes how VAT ID validation is commonly used as part of documenting an intra‑EU B2B supply. Requirements vary by member state and transaction type; treat this as a recordkeeping checklist.
VAT ID validation component
- Validate the customer VAT ID via VIES at the relevant time.
- Store the result and the query timestamp.
- Retain any VIES reference/consultation identifier when available.
Transaction evidence (non‑VAT data)
- Invoice and order confirmation.
- Transport evidence (carrier documents, delivery confirmation).
- Contract and customer identification details used for onboarding.
Common pitfalls
- Using a domestic tax number instead of the EU VAT ID.
- Not retaining evidence when VIES was temporarily unavailable.
- Mismatch between invoice customer data and the validated VAT ID owner data (where name/address is returned).
Related pages
VAT verification overview | VAT formats by country | When to use VAT vs EORI vs LEI
