EU VAT Guide

VIES Validation: How to Verify EU VAT Numbers

A practical guide to validating EU VAT numbers via VIES. Why it matters, how to do it, and how to handle the inevitable downtime.

What is VIES?

VIES (VAT Information Exchange System) is the official EU search engine for validating VAT numbers. It's run by the European Commission and retrieves data from each EU member state's national VAT database.

When you check a VAT number through VIES, you're querying the official government database in that country. It's the authoritative source for whether a VAT number is valid.

What VIES tells you

  • ✓ Whether the VAT number exists and is currently active
  • ✓ The registered business name (in most cases)
  • ✓ The registered address (in most cases)

Note: Some countries don't return name/address data due to privacy rules. The valid/invalid status is always returned.

Why VAT validation matters

Validating VAT numbers isn't just good practice—it's often legally required to apply certain VAT treatments.

Reverse charge requires validation

To apply reverse charge on EU B2B sales, you need evidence that your client has a valid VAT number. If you apply 0% VAT based on an invalid number, you could be liable for the VAT yourself. Liability consequences depend on national transposition and vary by Member State.

Due diligence for audits

Tax authorities expect you to verify VAT numbers. During an audit, they may ask for evidence that you validated the number at the time of the transaction.

Catching fraud and errors

Invalid VAT numbers could indicate fraud, closed businesses, or simple typos. Validation catches these before you invoice incorrectly.

Real-world consequence

If you invoice without VAT based on an invalid VAT number, and the tax authority later determines the number was invalid, you may need to pay the VAT yourself — plus potential penalties and interest. Liability consequences depend on national transposition and vary by Member State.

How to validate a VAT number

Option 1: Official EU VIES website

The European Commission provides a free web interface at ec.europa.eu/taxation_customs/vies. Enter the country code and VAT number, and it returns the validation result.

Limitations of manual checking

  • • Time-consuming if you have many clients
  • • Easy to forget to validate before invoicing
  • • No automatic record-keeping
  • • Need to manually re-check periodically

Option 2: Automated validation

Invoicing software can validate VAT numbers automatically when you add clients, saving time and ensuring you never forget.

How Invoxo handles validation

When you add a client with an EU VAT number, Invoxo validates it automatically via VIES. The result is saved with a timestamp. If VIES is down, you can continue working and re-check later.

See how Invoxo handles VIES →

Understanding validation results

VIES returns one of several possible responses. Here's what they mean:

✓

Valid

The VAT number exists and is currently active. You can apply reverse charge (assuming other conditions are met).

✗

Invalid

The VAT number doesn't exist or is no longer active. Do not apply reverse charge. Ask your client to verify their number.

?

Service unavailable

VIES couldn't check the number (usually because the member state's database is down). This is not a validation result—you need to try again later.

Checking the business details

When VIES returns a valid result, it usually includes the registered business name and address. Compare these to what your client provided. Significant mismatches could indicate:

  • A typo in the VAT number
  • Using a different trading name vs legal name
  • An outdated address
  • Potential fraud (using someone else's VAT number)

Why valid numbers sometimes return no business details

When VIES confirms a number is valid, most countries return the registered company name and address alongside the result. However, this is not universal. Germany returns only a confirmation that the number is valid — no name, no address. Based on available information at the time of writing, Spain behaves similarly. This is a deliberate privacy decision by those member states, not a VIES error or limitation.

For countries that do return business details, the name shown is the legal registered name, which may differ from the trading name your client uses day-to-day. Address discrepancies can also occur when a business has moved but not yet updated their registry entry. A mismatch between returned details and what your client provided does not automatically mean the number is fraudulent — but it is worth confirming with the client before issuing a reverse charge invoice.

If you need to confirm the identity behind a German VAT number, you can request a "qualified confirmation" (qualifizierte Bestätigungsanfrage) through the Bundeszentralamt für Steuern, which will confirm whether a specific name and address match the number. This is a separate process from VIES and is handled at the national level.

Handling VIES downtime

VIES is not always available. Each EU country maintains its own VAT database, and these regularly go offline for maintenance. Some countries are more reliable than others.

This creates a practical problem: what do you do when you need to invoice a client but can't validate their VAT number?

Practical approach to downtime

1

Keep the last known validation

If you validated the number before and it was valid, that's useful context.

2

Document the downtime

Record that you tried to validate but VIES was unavailable. This shows due diligence.

3

Re-check when available

Try again later to confirm the validation. Update your records.

4

Use judgment for new clients

For a brand new client with no validation history, consider waiting or applying VAT to be safe.

Keeping validation evidence

For audit purposes, you need evidence of your VAT number validations. This means keeping records of:

What to record

  • ✓ The VAT number you validated
  • ✓ The date and time of validation
  • ✓ The result (valid, invalid, or service unavailable)
  • ✓ The business details returned (name, address if available)

Many businesses screenshot VIES results or use invoicing software that automatically logs validations. Either approach works—the key is having a record you can produce if asked.

How Invoxo handles evidence

Every VIES validation is automatically saved with a timestamp. You can view the validation history for any client and export it if needed for an audit.

EU VAT number formats by country

Every EU country issues VAT numbers in a specific format. The country prefix (two letters) is followed by a numeric or alphanumeric sequence whose length and structure varies. Knowing the expected format helps catch typos before you submit a VIES query — and helps you understand why a number might be rejected as invalid when the underlying issue is simply a formatting error.

Country Format
AustriaATU + 8 digits
BelgiumBE + 10 digits (first digit is 0 or 1)
BulgariaBG + 9 or 10 digits
CyprusCY + 8 digits + 1 letter
CzechiaCZ + 8, 9, or 10 digits
GermanyDE + 9 digits
DenmarkDK + 8 digits
EstoniaEE + 9 digits
GreeceEL + 9 digits
SpainES + 1 char + 7 digits + 1 char
FinlandFI + 8 digits
FranceFR + 2 characters + 9 digits
CroatiaHR + 11 digits
HungaryHU + 8 digits
IrelandIE + 7 digits + 2 letters, or IE + 1 digit + 1 letter + 5 digits + 1 letter (both current); older: 7 digits + 1 letter
ItalyIT + 11 digits
LithuaniaLT + 9 or 12 digits
LuxembourgLU + 8 digits
LatviaLV + 11 digits
MaltaMT + 8 digits
NetherlandsNL + 9 digits + B + 2 digits
PolandPL + 10 digits
PortugalPT + 9 digits
RomaniaRO + 2 to 10 digits
SwedenSE + 12 digits
SloveniaSI + 8 digits
SlovakiaSK + 10 digits

A common formatting mistake is using GR instead of EL for Greece — VIES uses EL as the country prefix even though the ISO country code is GR. Another frequent issue is omitting the "B" segment in Dutch VAT numbers (the format is NL + 9 digits + B + 2 digits, not just 11 digits). Romanian numbers are unusual in that their length varies from 2 to 10 digits after the RO prefix, which can cause validation errors if your system expects a fixed length.

VIES validation for specific countries

While VIES works the same way across all 27 member states, there are practical differences in how individual countries handle VAT registration and VIES availability that are worth knowing if you regularly invoice clients in those markets.

Germany (DE)

German businesses receive a domestic tax number (Steuernummer) from their local tax office automatically, but the VAT identification number (USt-IdNr, prefixed DE) used for intra-EU transactions must be applied for separately through the Bundeszentralamt für Steuern (BZSt). Until this number is issued and activated, the business will not appear in VIES. This is one of the most common reasons a German client's number shows as invalid. Germany also does not return company name or address in VIES results — only valid or invalid.

Italy (IT)

Italy similarly requires businesses to activate their VAT number for intra-EU transactions through the Agenzia delle Entrate. The "VIES inclusion" (inclusione VIES) is a separate administrative step. Italian businesses that only trade domestically may have a valid Partita IVA that does not appear in VIES.

Spain (ES)

Spain requires registration in the ROI (Registro de Operadores Intracomunitarios) before a business appears in VIES. Based on available information at the time of writing, Spain does not return business name or address in VIES responses. Spanish VAT numbers have a particularly varied format — they can start with a letter, a digit, or certain special prefixes depending on the entity type.

Netherlands (NL)

Dutch VAT numbers include a "B" segment (e.g., NL123456789B01) that is part of the number and must be included in VIES queries. The B01 or B02 suffix distinguishes between different VAT registrations held by the same entity. Omitting this segment is a common validation error.

France (FR)

French VAT numbers include a two-character validation key after the FR prefix that can be letters, digits, or a mix. This sometimes causes issues with systems that expect only numeric characters after the country prefix. France generally returns full business details (name and address) in VIES results.

Ireland (IE)

Irish VAT numbers have undergone format changes. There are two current formats: (a) 7 digits followed by 2 letters (e.g., IE1234567WA), and (b) 1 digit + 1 letter + 5 digits + 1 letter (e.g., IE1A23456B). The older standard format used 7 digits followed by 1 letter. All formats remain valid in VIES. Ireland returns full business details.

Summary: VIES validation checklist

✓

Validate every EU VAT number before applying reverse charge

✓

Check the business name/address matches what your client provided

✓

Record the validation result with date/time as evidence

✓

Re-check if VIES was down, and update your records

✓

Keep validation records for audit purposes

Related guides

EU VAT Basics

The complete guide to EU VAT for service businesses.

Reverse Charge Explained

When reverse charge applies and what goes on the invoice.

OSS for Digital Services

VAT rules for selling digital services to EU consumers.

Try our free tool

VIES Checker →

Common questions

Is VIES validation legally required? ⌄
It depends on your country, but to apply reverse charge you generally need to show due diligence in verifying the VAT number. VIES is the official way to do this.
How often should I re-validate VAT numbers? ⌄
There's no fixed rule, but validating before each invoice is safest. At minimum, re-validate if significant time has passed or if you have any reason to doubt the number.
What if a country never shows business details? ⌄
Some countries (like Germany) don't return name/address due to privacy rules. You still get valid/invalid status. Use other means to verify the business identity if needed.
Can I validate multiple VAT numbers at once? ⌄
The VIES website does one at a time. Some software (including Invoxo) can validate automatically as you add clients, which is more efficient.
Does validation guarantee my client will pay? ⌄
No. A valid VAT number means the business is VAT-registered—it says nothing about their creditworthiness or reliability as a customer.
What is a "qualified confirmation" and when do I need one? ⌄
A qualified confirmation (qualifizierte Bestätigungsanfrage) is a service offered by the German BZSt that confirms whether a specific company name and address match a given VAT number. Since VIES does not return business details for German numbers, this is the only way to verify the identity behind a DE-prefixed VAT number. You can request it online through the BZSt website. Other countries with similar restrictions may offer equivalent services through their national tax authorities.
My client just registered for VAT — how long until they appear in VIES? ⌄
This varies by country. In most EU states, the number appears within a few days of registration. However, in countries that require a separate intra-EU activation step (Germany, Italy, Spain), it depends on when the business applies for and receives that activation. It can take anywhere from a few days to several weeks.
Is there a difference between VIES validation and VIES "on the web"? ⌄
No. "VIES on the web" is the name of the European Commission's public web interface for VIES queries. It queries the same underlying system. Whether you use the Commission's website, an API integration, or invoicing software like Invoxo, the data source is the same — the national VAT databases of each member state.

Disclaimer: This guide covers common scenarios. VAT rules vary by country—confirm specific situations with your accountant.

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