What is VIES?

VIES stands for the VAT Information Exchange System. It is a free online service provided by the European Commission that allows businesses to check whether a VAT number is valid for cross-border transactions within the EU.

VIES retrieves VAT registration information from the national VAT databases of EU Member States.

VIES is commonly used when businesses trade with other businesses across EU borders.

Why is VAT Number Validation Important? ✅

When selling goods or services to another business in a different EU country, the customer's VAT status can affect how VAT should be applied to the transaction.

A valid VAT number may be one of the requirements for applying the relevant cross-border VAT treatment. However, a valid VAT number alone does not automatically mean that VAT should not be charged. The correct VAT treatment depends on the type of transaction and the applicable VAT rules.

Validating your customer's VAT number can help you:

• Confirm that the VAT number provided is valid for intra-EU transactions
• Apply the appropriate VAT treatment
• Maintain evidence supporting your VAT treatment in the event of a tax audit

We recommend validating your customer's VAT number when carrying out relevant B2B transactions within the EU and keeping evidence of the validation for your compliance records.

How to Use VIES 🔍

1. Open the official VIES VAT validation website.
2. Select the country that issued your customer's VAT number.
3. Enter the VAT number.
4. Click Verify.

VIES will then check the information against the relevant national VAT database.

What Information Will You See? 📄

VIES will return the VAT number as:

• ✅ Valid
• ❌ Invalid

Depending on the country and the information made available by the relevant tax authority, additional business information may also be displayed.

Not all national tax authorities make the business name and address available through VIES.

What Does an Invalid Result Mean? ⚠️

An invalid VIES result does not necessarily mean that the VAT number itself does not exist.

For example, the VAT number may:

• Not exist
• Not yet be activated for intra-EU transactions
• Have a VAT registration that is not yet finalised
• Be affected by a delay in the national database being updated

If a customer believes their VAT number should be valid, they should contact the relevant national tax authority for clarification.

Important Notes ⚠️

• VIES validates VAT numbers issued by EU Member States and Northern Ireland (XI) for relevant intra-EU transactions.
• UK GB VAT numbers cannot be validated through VIES.
• Newly issued or recently updated VAT registrations may not immediately appear in VIES.
• VIES may occasionally be unavailable because it relies on national VAT databases.
• A valid VIES result does not by itself determine the correct VAT treatment of a transaction.
• Keep evidence of VAT number validations as part of your compliance records.

VIES VAT Validation Website 🌐

You can access the official European Commission VIES validation service here:

VIES VAT Number Validation