Last updated November 6, 2026
Rules and figures from other sources checked on November 6, 2026. They change, so confirm with the source before you rely on them.
General information, not tax or legal advice. The rules depend on your country and your situation, so check anything with a tax or legal consequence with your accountant.
To check a VAT number in VIES, open the European Commission's VIES page, pick the country that issued the number, type it without the country prefix, spaces or dots, and enter your own VAT number as requester. Click Verify, and keep the consultation number as evidence of the result.
How do you check a VAT number in VIES, step by step?
Checking a VAT number in VIES takes about a minute on the Commission's VIES page, and each check goes to the national database of the country you pick.
- Select the country that issued the number. The list is labelled "Member State / Northern Ireland".
- Type the number. Use one continuous string with no spaces or dots, and capitals for any letters. Leave off the two-letter prefix, because the country list supplies it.
- Enter your own country and VAT number as requester. This step is optional for the check, but it is what gets you a consultation number.
- Click Verify. The reply comes back in a few seconds.
- Compare the name and address with what your customer gave you, where VIES shows them.
- Save the result, with the date, time and consultation number.
A few prefixes trip people up.
| Number from | Select | Watch for |
|---|---|---|
| Greece | EL | Greek VAT numbers use EL, not GR |
| Austria | AT | The number itself starts with U, so type U as its first character |
| Northern Ireland | XI | Only for businesses trading goods under the Windsor Framework |
| Great Britain | Not available | Use HMRC's checker instead, as covered below |
What do the VIES results mean?
A VIES result answers one narrow question: is this number active for cross-border trade in that country's database right now? The wording comes from VIES itself.
| VIES says | What it means | What to do |
|---|---|---|
| Yes, valid VAT number | The number is registered for cross-border EU trade | Compare the name and address, save the result |
| Valid, but no name or address | That country doesn't permit VIES to display them | Ask the customer for a registration document, or your own tax administration to confirm |
| No, invalid VAT number | The number isn't valid, at least on the date checked | Recheck with the customer. See below |
| Service unavailable | A network or application problem | Try again later. It says nothing about the number |
| Member State service unavailable | That country's database is down | Try again later. The VIES help page lists known maintenance windows |
| Maximum concurrent requests reached | Too many checks at once | Try again later |
Why does a real VAT number show as invalid in VIES?
A real VAT number can show as invalid in VIES because the check is on cross-border registration, and that isn't always the same as being VAT-registered. The EU's Your Europe page gives three reasons:
- The VAT number doesn't exist.
- The number hasn't been activated for intra-EU transactions.
- The registration isn't finalised yet, since some countries require a separate registration for intra-EU trade and updates can take time to reach the national database.
So a new company with a perfectly good domestic number can fail. Only the tax administration that issued the number can correct it, and the Commission can't. That means the customer has to fix it, not you. Here's an email you can adapt:
Your VAT number [number] shows as invalid in the EU's VIES system today. Please confirm the number with us, and if it is correct, ask your tax office to activate it for intra-EU transactions. Once VIES confirms it we can invoice you without VAT. Until then, we would normally have to charge VAT at our local rate.
That last sentence is what the guidance points to. Your Europe says that without a valid EU VAT number you should usually charge VAT, and the VIES FAQ says that if you believe the customer isn't a taxable person, you shouldn't exempt the sale.
How do you prove you checked a VAT number?
You prove you checked a VAT number by keeping the consultation number, which VIES issues when you enter your own VAT number as requester. The VIES help page says to keep it in your archives to show a tax administration that you checked a given number at a given time and got a given reply.
Without your own number in the requester field you get a result but no consultation number, and a screenshot is weaker evidence. A simple log covers the rest. Here's an invented example, with a placeholder number:
| Customer | VAT number | Checked | Result | Consultation number | By |
|---|---|---|---|---|---|
| Tern Books GmbH | DE000000000 | 12 March 2026, 10:42 | Valid, name matches | Copied from VIES | AK |
The legal hook is Article 18 of Implementing Regulation 282/2011: you may regard an EU customer as a business once they have given you their number and you have confirmation of its validity and of the associated name and address. HMRC's guidance for Northern Ireland goods adds that if a number later turns out to be invalid, your record helps show compliance. It also says you escape the VAT only if you genuinely did everything you could to check the number and had no other reason for suspicion. Other tax authorities apply their own tests.
How often should you check a VAT number?
No EU rule sets a schedule for checking a VAT number, but one check at onboarding isn't enough, because registrations can be cancelled and VIES shows the position on the day. HMRC says you must regularly check that a customer's number is still valid.
A workable routine is to check when you take on the customer, then once each time you prepare your EC Sales List, since that is when every number has to be right anyway. VIES is also how tax authorities exchange those figures.
Can VIES check UK VAT numbers?
VIES can't check UK VAT numbers that start with GB. That service ended on 1 January 2021, and VIES itself directs traders to the UK tax authority. Use HMRC's Check a UK VAT number service for those.
Numbers with the XI prefix are the exception. They belong to Northern Ireland businesses trading goods under the Windsor Framework, and VIES lists them as "XI-Northern Ireland". The same business uses its GB number for services, because the arrangement covers goods only. The treatment of UK clients generally is in the guide to invoicing international clients.
Recording VAT numbers on customers in ERPFlow
ERPFlow has no VIES lookup and doesn't validate a number when you enter it, so you run the check on the Commission's page and record the outcome yourself.
- Store the number in the VAT ID field on the customer record, with its country prefix. It prints on the customer's invoices beside your own.
- Keep the proof by attaching the saved VIES result to the customer as a file. PDFs and images are both accepted.
- Recheck in bulk by exporting customers as CSV, which includes the VAT ID column, and working down the list.
An issued invoice keeps the VAT number it was issued with. Correcting the customer record later doesn't change it, so a wrong number on an issued invoice means Mark as void, Duplicate and a new number. Having a valid number also doesn't switch the tax rate on an invoice line, which you still choose yourself, as the guide to reverse-charge wording describes.