How to Verify an EU VAT Number (VIES) Before Zero-Rating

Last updated: September 2026

If you invoice customers in other EU countries without charging VAT, you are relying on their VAT number being valid. Get that wrong and it can cost you real money: if the customer's VAT number turns out to be invalid, your tax authority can charge you the VAT that should have been on the invoice. The free tool to protect yourself is VIES, the European Commission's VAT Information Exchange System. Here is exactly how to use it.

What VIES is (and isn't)

VIES is not a single database. It is a search gateway run by the European Commission. When you enter a VAT number, VIES forwards your query to the national tax database of the member state that issued it, and that country replies with a "valid" or "invalid" answer.

Because the data lives with each member state, result quality depends on the national database. Some countries update their registers in near real time; others have delays. In most cases VIES also returns the registered business name and address, but not always — Germany and Spain, for example, only confirm validity. A "valid" result confirms the number exists and is active; it is not a full identity check.

VIES also only covers intra-EU trade. Since Brexit, UK VAT numbers (GB prefix) are no longer verifiable through VIES for intra-community purposes.

Step-by-step: how to check a VAT number on VIES

1. Open the VIES validation portal at ec.europa.eu/taxation_customs/vies.
2. Select the member state where your customer is VAT-registered (the two-letter country code of the VAT number, e.g. DE for Germany).
3. Enter the VAT number without the country prefix. If the customer's number is DE123456789, select "DE" in the dropdown and type only 123456789. Do not include spaces, dots, or dashes.
4. Submit and read the result. The portal returns either "Yes, valid VAT number" or "No, invalid VAT number". Valid results usually also show the registered name and address (where the member state supplies them).
5. Save proof of the check — a screenshot or printout showing the VAT number, the result, and the date. VIES can also issue a unique consultation reference number for the check (available when you enter your own VAT number), which serves as audit evidence that you verified the number at the time of the transaction.

The portal is available in 23 EU languages.

Country format examples

Before you check, make sure the number at least looks right. EU VAT numbers always start with the two-letter country code, followed by a country-specific pattern:

• Germany: DE + 9 digits — e.g. DE123456789
• France: FR + 2 characters (letters and/or digits) + 9 digits — e.g. FR12345678901. If you're invoicing a French customer, our French reverse charge VAT calculator can help you build the invoice correctly.
• Spain: ES + 9 characters — e.g. ESX12345678
• Italy: IT + 11 digits — e.g. IT12345678901
• Sweden: SE + 12 digits — e.g. SE123456789012

Format alone proves nothing, though. A number can look perfectly formatted and still be invalid, deregistered, or never activated for intra-EU trade — which is exactly why the VIES check is mandatory.

What a "valid" vs "invalid" result means

Valid means the number exists in the issuing country's database and is active. Combined with a genuine intra-EU supply, this is the green light for zero-rating or reverse charging the invoice.

Invalid means the number was not found in the national database. The most common reasons are:

• the number does not exist or was mistyped,
• the number was never activated for intra-EU trade (some countries require a separate registration for cross-border transactions),
• the registration is incomplete or was cancelled,
• the national database simply has not been updated yet after a recent registration or change.

An "invalid" result does not automatically mean your customer is committing fraud — but it does mean you may not zero-rate the invoice.

Why you must verify BEFORE issuing the invoice

A valid customer VAT number is one of the substantive conditions for applying the reverse charge or zero-rating an intra-EU supply. If you issue an invoice without VAT based on a VAT number that turns out to be invalid, the VAT becomes due — and your tax authority will come to you, the supplier, for it. You then have to try to recover the amount from the customer, which is often a long and unpleasant process.

The risk is highest in two situations: brand-new customers you have not traded with before, and customers whose numbers changed or were re-issued. Make the VIES check part of your onboarding workflow for every new EU B2B customer, and re-check numbers periodically — a number that was valid last year can be deregistered this year. For German customers, you can combine the check with invoice planning using our German reverse charge VAT calculator.

Keeping proof of the check

Verifying is only half the job; you must be able to prove it later during an audit. For each customer keep: a screenshot or PDF printout of the VIES result including the date, the consultation reference number if one was issued, and a note of the check date relative to the invoice date. Store these with your invoice records.

If VIES is ever down when you need to check, document that too: note the date, time, and error, then retry. A documented, good-faith attempt is far better than no record at all.

VIES limitations and downtime

VIES is a practical tool, but it has real limits you should know about:

• No name/address in some countries. Germany and Spain confirm validity only; you cannot cross-check the customer's identity through VIES there.
• Database delays. A newly registered business may not appear for days, and a deregistration may take time to filter through.
• Periodic downtime. The VIES portal and national databases occasionally go down — sometimes exactly when you need a result. Retry later, and document the outage.
• One number at a time. The portal has no batch checking or record storage, so high-volume businesses need their own process or software.

What to do when VIES says "invalid"

Don't panic, and don't zero-rate yet. Work through this checklist:

1. Re-enter the number carefully. Most "invalid" results are typos — a transposed digit, a missing character, or the country prefix entered twice (remember: the portal wants the number without the prefix).
2. Confirm the details with your customer. Ask them to send their VAT registration confirmation or a recent official document. They may be registered under a different number or a different country than they told you.
3. Check whether they are activated for intra-EU trade. In several member states, a domestic VAT registration alone does not appear in VIES; the business needs separate activation for cross-border transactions.
4. Wait and retry. If the customer only registered recently, the database may not be updated yet. Try again in a few days.
5. Contact your own tax authority. If the number still shows invalid and the transaction is urgent, your national tax office can advise.

While the number shows invalid, invoice normally: charge your domestic VAT rate. Once you get a valid VIES result, you can switch to zero-rating and issue a credit note if needed — but never zero-rate first and check later.

Frequently asked questions

Is VIES free to use?

Yes. The European Commission's VIES portal is free, available online in 23 languages, and requires no account.

Do I need my own VAT number to check someone else's?

No — anyone can run a basic check. However, entering your own VAT number during the check lets VIES issue a unique consultation reference number, which is useful audit evidence.

How often should I re-check a customer's VAT number?

At minimum, check every new customer before the first zero-rated invoice. For ongoing relationships, re-check periodically (for example annually) and any time you hear the customer's circumstances have changed.

Can I check VAT numbers in bulk?

Not through the VIES web portal — it handles one number at a time. Businesses with high volumes typically use accounting software or VAT-compliance tools that query VIES programmatically.

What if VIES is down?

Retry later — outages are usually temporary. Document the attempt (date, time, error message) and do not zero-rate until you have a valid result, unless your tax adviser confirms an alternative is acceptable.

This article is for information only and is not professional tax advice.