One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers.
Here’s a detailed look at how VIES works and its significance.
EU VAT Validation Tool
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Author: Kristina Dosen
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Fiscal subject related
General information
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Content accuracy validation date:
06.08.2024
Content accuracy validation time:
09:00h
How VIES Works
When a search is made using the VIES tool, the system queries national VAT databases to check the validity of a VAT number. The search results can be one of two types:
- Valid Response: If the VAT number is valid, the EU VAT information will be displayed in the VIES tool.
- Invalid Response: If the VAT number is invalid, it means that the number is not registered in the relevant national database. This could be due to several reasons:
- The VAT number does not exist.
- The VAT number has not been activated for intra-EU transactions.
- The registration is not yet finalized (some EU countries require a separate registration for intra-EU transactions).
Handling invalid responses
If you receive an invalid response, it’s important to understand the potential reasons behind it. Changes in VAT registration status are not always immediately reflected in national databases and, consequently in VIES. For urgent matters, contacting your local tax administration is advisable.
Language Accessibility
VIES is available in 23 languages of the European Union, making it accessible to a wide range of users across different member states.
What to Do If an Existing Number Isn’t Verified
If a customer claims they are registered for VAT but the VIES tool does not confirm this, they can request verification with their national tax office. They may need to complete additional registration for EU cross-border transactions, as procedures vary between EU countries.
Requesting Additional Information
If you cannot find the information you need on VIES, you should request more information from your national authorities. This can help you confirm:
- Whether the VAT number is valid.
- Whether the VAT number is associated with a certain name and address.
The method of contacting national authorities varies by country. Some EU countries offer online systems, while others may require contact by phone, mail, or fax.
The VIES search engine is available at the following link: https://ec.europa.eu/taxation_customs/vies/#/vat-validation