Validate intra-community VAT identification numbers through VIES
A VAT identification number, also known as a VAT registration number or VAT ID, is a unique identifier assigned to businesses registered for Value Added Tax purposes within the European Union. This number serves as proof that a company is authorized to charge and collect VAT on taxable supplies and, crucially, enables businesses to engage in intra-community trade under special VAT arrangements.
Every VAT number in the European Union follows a standardized format beginning with a two-letter country code that identifies the member state where the business is registered. Following this prefix, each country has its own specific format using combinations of letters and numbers. The total length varies from 8 characters in some countries to 15 characters in others, making format verification an important first step before attempting official validation.
The VAT identification number is distinct from other business identifiers you may encounter. While a company registration number identifies a legal entity in national business registers, the VAT number specifically relates to tax registration status. A business can exist without VAT registration if it operates below threshold limits, but it cannot conduct exempt intra-community trade without a valid VAT ID.
VIES stands for VAT Information Exchange System, and it represents one of the most important tools available to European businesses engaged in cross-border trade. Operated by the European Commission, VIES is not a database itself but rather a search engine that queries the national VAT databases of all 27 EU member states in real time.
When you submit a VAT number for verification through VIES, the system routes your query to the relevant member state's tax administration database. The response you receive comes directly from that national authority, ensuring the information is as current and accurate as the source database allows. This real-time connection means VIES reflects the actual registration status rather than a potentially outdated copy.
The system was established to facilitate the proper functioning of the EU single market, particularly for intra-community supplies of goods and services. Before VIES existed, businesses had to contact individual national tax authorities in each country they traded with, a time-consuming and often frustrating process. VIES unified access through a single portal while maintaining the authority of national databases.
Verifying a VAT number through VIES is straightforward but requires attention to detail to avoid common errors. The official VIES portal is maintained by the European Commission and can be accessed at no cost. When you arrive at the verification page, you will need to select the member state from a dropdown menu and enter the VAT number without the country prefix, as the system adds this automatically based on your selection.
Alternatively, you can enter the complete VAT number including the country code directly. The system recognizes the country prefix and validates accordingly. Either method produces identical results, so choose whichever feels more comfortable. Just be careful not to double the country code by selecting a country and also including the prefix in the number field.
After submitting your query, VIES returns one of two possible responses. A valid response confirms the VAT number exists in the national database and typically includes the registered business name and address. An invalid response means the number was not found, which could indicate the business is not VAT registered, the number was entered incorrectly, or the registration has been cancelled.
Step 1: Navigate to the official VIES validation portal at ec.europa.eu. Be cautious of unofficial sites that may appear in search results—always verify you are using the European Commission's official tool.
Step 2: Enter the VAT number you wish to verify. Remove any spaces, dashes, or special characters unless they are part of the official format. Most countries use purely numeric sequences after the country code, but some (like Ireland) include letters.
Step 3: If you want to receive a consultation number as proof of verification, enter your own VAT number in the requester fields. This is optional but recommended for audit trail purposes.
Step 4: Submit the query and review the response. If valid, save or print the confirmation including the date and consultation number. If invalid, double-check your entry and consult our format guides before concluding the number is wrong.
Verification of VAT numbers is not merely a best practice—it is a legal obligation with significant financial consequences for non-compliance. When a business sells goods to another business in a different EU member state, the transaction can be zero-rated for VAT purposes under the reverse charge mechanism. However, this exemption is only available when specific conditions are met, including that the customer holds a valid VAT number in their country.
If you apply zero-rating to a sale but your customer's VAT number is invalid, your national tax authority may hold you liable for the unpaid VAT. This can amount to 15-27% of the transaction value depending on the applicable rate, plus interest and potential penalties. The burden of proof falls on the seller to demonstrate they exercised due diligence, which includes verifying the VAT number before invoicing.
Tax authorities across Europe have access to extensive cross-border data through systems like VIES and can easily identify mismatches between declared intra-community sales and purchases. Audits specifically targeting these transactions have become increasingly common and sophisticated. Businesses that cannot demonstrate proper verification procedures face heightened scrutiny and financial risk.
When VIES returns a valid response, the information displayed varies by member state. Most countries provide the registered business name and address, allowing you to cross-check that the details match your customer's claimed identity. However, some member states limit the information available due to data protection rules. In these cases, you may receive confirmation that the number is valid but without accompanying name and address data.
An invalid response requires careful interpretation. The most common cause is simple data entry error—a missing digit, transposed numbers, or incorrect formatting. Before assuming your customer has provided a false number, re-check your entry against our country format guides. Remove any spaces or punctuation and verify the country code is correct.
If the format is correct but the number still shows as invalid, several possibilities exist. The business may not be VAT registered (operating below mandatory registration thresholds), their registration may be pending, or it may have been cancelled. Some countries also require separate registration for intra-community transactions, which is not always completed automatically.
When you cannot verify a customer's VAT number, the first step is to contact them and request confirmation. Explain that VIES returned an invalid result and ask them to verify the number they provided. Legitimate businesses will understand this is standard procedure and should be able to resolve any discrepancies quickly.
If your customer insists their number is valid but VIES disagrees, they can contact their national tax authority to investigate. Sometimes there are delays between registration and appearance in VIES, particularly for newly registered businesses. In these cases, the customer should be able to provide documentation from their tax authority confirming their VAT status.
While waiting for resolution, do not apply zero-rating. Invoice with VAT from your country until you can successfully verify the number. Once verified, you can issue a credit note and revised invoice if the customer wants to recover the VAT charged. This protects your business from liability while maintaining the commercial relationship.
Each EU member state has established its own VAT number format, though all follow the basic structure of a country code prefix followed by identifying characters. The variations can cause confusion when entering numbers for verification, so familiarity with the main formats helps avoid errors.
Germany uses the format DE followed by exactly nine digits with no letters. France has FR followed by two characters (which can be letters or numbers) and then nine digits. The United Kingdom (for historical transactions and Northern Ireland) uses GB followed by either nine or twelve digits. Italy has IT followed by eleven digits, while Spain uses ES followed by a letter, seven digits, and another letter.
Some formats are more complex. Ireland uses IE followed by seven digits and one or two letters, with some legacy numbers using a different pattern. The Netherlands includes a B character in the format: NL followed by nine digits, then B, then two more digits. Poland uses PL followed by ten digits, and Portugal uses PT followed by nine digits.
For complete format specifications for all 27 member states including examples and validation rules, see our dedicated VAT Formats by Country guide.
Maintaining proper records of VAT verifications is essential for demonstrating compliance during audits. The VIES system provides a consultation number with each valid verification when you enter your own VAT number as the requester. This consultation number, along with the date and time of verification, should be stored with your transaction records.
Best practice involves verifying VAT numbers at multiple points: when establishing a new trading relationship, periodically during ongoing relationships (quarterly is common), and whenever you have reason to believe circumstances may have changed. Each verification should be documented even if it returns the same valid result as before.
The retention period for these records typically aligns with general VAT record-keeping requirements, which vary by country but generally range from 6 to 10 years. Given the ease of digital storage, maintaining verification records indefinitely is sensible. Export them to a format that includes the date, time, VAT number, result, and consultation number where available.
The VIES system, while generally reliable, can experience issues that affect verification attempts. National databases are sometimes unavailable for maintenance, typically during overnight hours in the relevant time zone. If you receive an error message indicating the database is unavailable, wait a few hours and try again rather than assuming the number is invalid.
Newly registered businesses may not appear in VIES immediately. The connection between national registration systems and VIES is not always instantaneous, and delays of several days or even weeks can occur in some countries. If a customer claims recent registration, request their official registration documentation while waiting for VIES to update.
Format-related failures are common when copying VAT numbers from documents. Hidden characters, incorrect encoding, or extra spaces can cause validation to fail even when the core number is correct. Try retyping the number manually rather than pasting if verification fails unexpectedly.
Following Brexit, Northern Ireland maintains a unique position regarding VAT. For trade in goods with the EU, Northern Irish businesses use VAT numbers beginning with XI rather than GB. These XI numbers can be verified through VIES just like any EU member state VAT number, as Northern Ireland remains within the EU's VAT area for goods under the Protocol.
Businesses in Great Britain (England, Scotland, and Wales) now have GB-prefix VAT numbers that cannot be verified through VIES, as the UK is no longer part of the EU VAT system. For verification of GB numbers, you must use HMRC's separate verification service. This distinction is important for businesses trading with both Northern Ireland and Great Britain.
For detailed guidance on Northern Ireland's VAT status and when XI numbers apply, see our dedicated XI Numbers and Brexit guide.
Understanding VAT verification is fundamental to compliant cross-border trade within the European Union. Use the verification tool at the top of this page to check VAT numbers, consult our format guides when numbers fail validation, and maintain proper records of all verifications performed.
If you need to obtain a VAT number for your own business, our guide on How to Get a VAT Number explains the registration process. For questions about when VAT numbers are required versus other identifiers like EORI, see our decision guide.
