What VIES returns
VIES is the European Commission’s online service for validating EU VAT identification numbers used in intra‑EU trade. A VIES check typically returns a validity status and, when supported by the member state, registered name and address fields.
Typical outcomes
- Valid — the VAT number exists in the member state’s VAT register and is reported as valid at the time of the query.
- Invalid — the VAT number is not found or is not considered valid by the member state at the time of the query.
- Service unavailable / timeout — VIES cannot reach the member state service or the service is temporarily unavailable.
- Partial details — validity may be returned without name/address if the member state does not provide those fields via VIES.
Using a valid result as evidence
- Record the queried VAT number, date/time (with timezone), and the VIES result.
- Keep the VIES request identifier if shown.
- Store the evidence with the invoice/order record (PDF, screenshot, or system log).
If the result is invalid
- Confirm the country prefix and spacing (many failures are formatting errors).
- Ask the customer to confirm the VAT number exactly as issued, including the prefix.
- If the customer claims registration is recent, re-check later to account for register update delays.
- If it remains invalid, treat the customer as not VAT‑registered for the purpose of VAT treatment until validated.
If VIES is unavailable
- Keep proof of unavailability (timestamped screenshot/system log).
- Retry later and keep both the outage evidence and the later successful validation (if obtained).
- Use alternative evidence sources according to your internal compliance process where time‑critical.
Notes on name and address fields
When provided, the name/address fields come from the member state register. Formatting differences, abbreviations, and missing fields are common and do not necessarily indicate invalidity.
Related pages
VAT verification overview | VAT formats by country | When to use VAT vs EORI vs LEI
