EU VAT guide
VIES invalid VAT number: what to do
An invalid VIES response does not always mean the customer is fake, but it does mean you should pause before using reverse charge treatment.
Common reasons
- The number was typed with the wrong prefix or extra characters.
- The VAT number exists domestically but is not activated for intra-EU transactions.
- The national database has not updated yet.
- The customer provided a local tax number rather than a VAT identification number.
- The VAT registration has expired or changed.
Practical workflow
- Run a format check and correct obvious prefix or spacing issues.
- Ask the customer to confirm the legal entity name and VAT number.
- Ask whether the number is activated for intra-EU B2B transactions.
- Keep the invalid response date in your records.
- Do not rely on reverse charge until the VAT treatment is verified.
FAQ
Should I charge VAT if VIES says invalid?
Do not decide from the VIES result alone. Review the transaction, customer evidence, country rules, and adviser guidance before issuing the invoice.
Can VIES be temporarily unavailable?
Yes. VIES depends on national databases and services. If the service is unavailable, retry later and keep a record of the final check.