How to check an EU VAT number on VIES

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Check an EU VAT number through VIES on the web by entering the customer’s number. A valid result confirms information exists in that country’s VAT database, while an invalid result means it does not.

Item	What it means	What to do
VIES	The VAT Information Exchange System is a European Commission search tool.	Use it to check cross-border EU VAT registration.
Valid result	VAT information exists in the relevant national database.	Keep a record of the search.
Invalid result	The number is absent from the national database.	Check the format and ask the customer to contact its tax office.
System unavailable	A national database may be under backup.	Pause briefly, then repeat the search or try at another time of day.
XI prefix	A Northern Ireland number used under the Windsor Framework.	Verify it through VIES under the EU-number checking process.

What VIES checks

VIES is owned by the European Commission and its full name is VAT Information Exchange System. It works as a search engine, not as a database.

Each search asks the relevant national VAT database for an answer at that moment. VIES does not keep the underlying VAT information itself.

The tool checks whether a business is registered to trade across EU borders. It is available in 23 EU languages.

A business can use EU VAT number information to understand what a number is before entering it.

The VIES web service requires a country identifier of two letters, followed by a VAT number containing from 2 to 12 characters.

HMRC says traders should first compare a customer’s number with the published format for that country. They should then carry out further checks on the Europa VIES site.

For example, Germany uses DE followed by nine characters. Greece uses EL followed by nine characters.

The Netherlands uses NL followed by 12 characters. Its national part contains nine digits, then B, then two digits.

France uses FR followed by 11 characters. HMRC lists formats made entirely of digits, or formats with letters in either or both of the first two positions.

How to make and record a check

HMRC says a person making an enquiry through the Europa site must identify themselves with their own VAT registration number.

HMRC directs traders to VIES on the web to validate the number, name and address. Data protection rules allow national authorities to confirm whether supplied name and address details match a number, rather than provide those details from the number alone.

HMRC tells Northern Ireland goods traders to record the date, time and outcome of every enquiry. The European Commission also recommends retaining validation records in case of a tax control.

VIES on the web can provide a certificate showing proof of a check. HMRC says this is available for checks made through the web service.

Keep the result with the customer record and repeat the process regularly. HMRC gives no fixed interval, but says repeat checks can identify a registration that was recently cancelled.

A VIES result is evidence from a national database at one point in time. The European Commission accepts no responsibility for its accuracy because it does not control those national databases.

What valid and invalid results mean

A valid result means the EU VAT information exists in the national database searched. It does not by itself give a business the right to exempt an intra-EU supply from VAT.

When a business sends goods to a business based in a different EU country, Your Europe says it does not charge VAT if the buyer holds a valid EU VAT number. If the buyer’s number is not valid, VAT should usually be charged at the rate that applies in the seller’s own country.

Read how VAT works across the EU for businesses for the wider cross-border position. A number check is one part of deciding how to treat a sale.

An invalid response shows that the submitted number has no registration in the national database selected. The Commission says this can happen where the number does not exist, has not been enabled for intra-EU transactions, or remains awaiting final registration.

A new registration or change can produce an invalid result before the database catches up.

Some countries require a separate registration for EU use. HMRC gives Spain and Italy as examples, and says a number without that registration appears invalid on VIES.

If a customer says it is VAT-registered but VIES returns invalid, ask it to seek confirmation from its own tax office. If VIES cannot provide the information needed, the European Commission says to ask the national authorities.

When VIES is unavailable

VIES can be unavailable when a national database is being backed up. That is different from an invalid result.

The European Commission advises leaving a short gap before repeating the search. It also says a search at a different time of day may work.

Record what happened and repeat the check when the service is available.

Northern Ireland XI numbers

A business needs a VAT number beginning XI to trade under the Windsor Framework.

HMRC’s staff manual says UK VAT registration numbers contain nine digits. An XI number is the XI prefix followed by that usual number.

Northern Ireland traders must use their XI number on documents involving EU customers or suppliers, including invoices. VAT Notice 725 applies to goods sent between Northern Ireland and the EU in either direction.

Businesses in EU member states can check an XI number through the process used for EU VAT numbers. HMRC says VIES can verify it for those businesses.

For a Northern Ireland sale of goods to an EU customer, HMRC lists a valid customer EU VAT number as a condition for zero-rating.

HMRC says VAT is chargeable if it does not consider that reasonable steps were taken. Regular VIES checks and retained records can show the checks made.

Common questions

Can I search for a business by name?

GOV.UK’s “Check a UK VAT number” service requires the VAT number. It cannot be searched using a business name.

Does a valid VIES result prove that no VAT is due?

No. The European Commission says a VIES result alone does not create a right to exempt an intra-EU supply from VAT.

What should I do if VIES says invalid?

Check the country format first. The customer can ask its own tax office to verify the registration.

Can I check an XI number on VIES?

Yes. A business in an EU member state can use VIES to check an XI number used by a business recorded under the Windsor Framework.

Sources

• Your Europe: Check a VAT number (VIES)
• GOV.UK: VAT on movements of goods between Northern Ireland and the EU
• GOV.UK: How to report sales of goods from Northern Ireland to the EU for VAT
• Your Europe: Cross-border VAT rates in Europe
• European Commission: The objective of this Internet site is to allow persons involved in the intra-Community supply of goods or of services to obtain confirmation of the validity of the VAT identification number of any specified person, in accordance to article 31 of Council Regulation (EC) No. 904/2010 of 7 October 2010.
• GOV.UK: Register for VAT: Selling or moving goods between Northern Ireland and the EU
• GOV.UK: EM3058 - Examining Accounts: False Invoices - HMRC internal manual
• GOV.UK: Check a UK VAT number