To check an intra-EU VAT number, use VIES, the European Commission’s free online service. It tells you whether the VAT number of a customer or supplier in the European Union is valid on the date of the check. It is an essential habit before you invoice a customer in another Member State without VAT.
Zero-rating an intra-EU supply generally requires the customer to be a taxable person with a VAT identification number. The number on your invoice is therefore not a formality: it is a condition of the exemption. Here is how to use VIES, which evidence to keep and what to do when something goes wrong.
Why you should check your customers’ VAT numbers
If your customer’s number is invalid at the time of the transaction, the exemption on an intra-EU supply can be challenged. VAT is then claimed from you, together with late-payment interest. A quick check before delivery avoids paying VAT after the fact.
What VIES lets you verify
VIES (VAT Information Exchange System) queries the national databases of the Member States and returns a result in real time. Depending on the country, it may also return the name and address linked to the number.
| Check | What VIES shows | What to do with it |
|---|---|---|
| Format | A country prefix followed by digits or letters, for example FR for France or DE for Germany. Greece uses EL. | Enter the full number, without spaces or punctuation |
| Validity | Is the number active on the date of the check? | Record the date of the query |
| Match | Do the name and address match your customer, where the Member State provides them? | Clear up any discrepancy before exempting the sale |
Name and address data are not provided by every Member State: their absence does not mean the number is wrong, but it limits how far you can check the match. For a French number, you can recompute the key from the SIREN: see how to calculate a French VAT number from a SIREN.
How to check a number step by step
If you hold a VAT number yourself, you can request a qualified confirmation, which produces a consultation identifier. This is easier to rely on than a simple screenshot.
When and how often to check
Check the number before the first delivery, then regularly for repeat customers. Once a year is a reasonable minimum, plus any time the customer’s situation changes.
- whenever the customer changes address or legal form;
- before a large new order from a dormant customer;
- during an internal review of customer files;
- whenever you have doubts about the customer.
Keep dated proof of every query: a screenshot or, where available, the validation record provided by the service.
What to do if the number is invalid or unavailable
- Service unavailable: a national service can be offline for a while. Try again later and keep a record of your attempts.
- Number rejected: ask the customer for it again. Meanwhile, invoice with VAT or hold the delivery. To trace a French company’s number, see how to find a French company’s VAT number.
- Different name or address: clear up the difference before exempting the sale.
Without a valid number the exemption is not secure: it is better to sort things out with the customer afterwards than to face an assessment.
VAT number, invoice and recapitulative statement
Your customer’s number must appear on the invoice and then on the VAT recapitulative statement when the sale is exempt. A wrong or missing number weakens the whole file. For the transport evidence that goes with this check, see our article on exemption conditions and proof.
How Hanoutax can help
Hanoutax, a French VAT agent (mandataire fiscal) for foreign companies, checks your customer numbers and supporting documents as part of your VAT recapitulative statement. If you are starting out, we support VAT registration in France and then your VAT returns.
FAQ
Is VIES free to use?
Yes. The European Commission’s VIES service is free and available online. It queries the Member States’ national databases and tells you whether an intra-EU VAT number is valid on the date of the query.
Does VIES always return the customer’s name?
No. Depending on the country, VIES may return the name and address linked to the number, but not every Member State provides them. When the data is available, compare it with your customer before exempting the sale.
Is a screenshot enough as proof?
A dated screenshot is a start, but a validation record issued by the service is better where available. In every case, keep the date of the query and attach the proof to the sales file.
How often should I check a repeat customer?
At least once a year, and whenever the customer changes address or legal form. A number that is valid today can be cancelled tomorrow, so a single check at customer creation is not enough.
What if VIES is unavailable?
Try again later and keep a record of your attempts. If doubt remains at the time of delivery, invoice with VAT or hold the delivery, rather than exempting a sale whose number is not confirmed.
Secure your intra-EU sales
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
