Check any EU VAT number in the official VIES database. Free, instant, no sign-up.
A VAT identification number (VATIN) is a unique identifier assigned to businesses registered for Value Added Tax in European Union member states. Each number starts with a two-letter country code followed by a sequence of digits (and in some countries, letters) specific to that country's format.
When selling goods or services to a business in another EU country, you need to verify their VAT number to apply the reverse charge mechanism. This allows you to zero-rate VAT on the invoice, but only if the buyer's VAT number is valid and registered in VIES. Failing to verify can leave you liable for the VAT.
Under EU VAT rules, intra-community supplies of goods and services between VAT-registered businesses can be exempt from VAT in the seller's country. The buyer accounts for VAT in their own country instead (reverse charge). This system relies on both parties having valid, verifiable VAT numbers.
Each EU member state has its own VAT number format. All begin with a two-letter country code.
There are two levels of VAT number validation. Format validation checks whether the number matches the expected pattern for its country, meaning correct length and correct character types. A VIES check goes further: it queries the EU's central database to confirm the number is actually registered and active with the national tax authority.
A valid result from VIES means the number is currently registered in the national VAT database of the relevant member state. It does not guarantee the business is actively trading or that it is authorized for specific types of transactions. For due diligence, combine VAT validation with other checks when dealing with new trading partners.
Most EU countries use check digits, which are mathematical formulas applied to the number that help catch typos and data entry errors. For example, Germany uses the ISO 7064 MOD 11,10 algorithm. These checks happen before the number is even sent to VIES, saving time on obviously incorrect numbers.
An invalid result does not always mean the business is not VAT registered. These are the most common reasons a real VAT number fails a VIES check.
In some countries a business can hold a VAT number for domestic use without it being activated for intra-EU transactions. Italy, Spain and Germany are common examples: the business must ask its tax authority to add the number to VIES before it appears as valid. If a customer tells you they are VAT registered but the check fails, this is the first thing to ask about.
Each member state uploads its data to VIES on its own schedule. A number issued this week may take several days to show up. Ask the customer when it was issued and check again later.
Spaces, dots and dashes are fine here because we strip them, but a wrong digit or a missing letter is not. Greece uses the prefix EL, not GR, and Northern Ireland uses XI. Check the format table above for the expected pattern.
When a business closes, falls below the VAT threshold or changes legal form, its VAT number is cancelled. VIES then reports it as invalid even though invoices from last year carried it. Ask for the current number.
VIES asks each country's own system in real time. When that system is offline for maintenance, VIES cannot confirm anything and this page shows a service error rather than an invalid result. Try again in a few minutes.
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