EU VAT guide
VIES VAT number check
Before treating an EU B2B cross-border invoice as reverse charge, verify the customer's VAT number with the official VIES tool.
What VIES checks
VIES is the European Commission's online VAT validation tool. It checks national VAT databases and returns whether EU VAT information exists for the number you entered.
A valid response supports a cross-border B2B VAT decision, but it does not replace your own record keeping or transaction analysis.
Recommended workflow
- Collect the customer's legal business name, billing country, and VAT number.
- Open the official VIES tool and select the customer's Member State.
- Enter the VAT number without duplicating the country prefix if the tool already asks for the country.
- Save the validation date, response, and any consultation/reference number shown.
- If the result is invalid, ask the customer to confirm whether the number is activated for intra-EU transactions.
When a number is invalid
An invalid result can mean the number does not exist, is not activated for intra-EU transactions, or the registration is not final. National database updates can also lag.
For urgent or high-value transactions, ask the customer to verify with their local tax administration before you issue a reverse charge invoice.
FAQ
Does EU VAT Kit validate VAT numbers itself?
No. This site links to the official VIES tool and helps you structure the check. We do not claim to validate numbers.
Should I keep proof of the VIES check?
Yes. Keep the date and result in your invoice or order records, especially for reverse charge B2B sales.