Why check a VAT number before you invoice
When you sell to a business in another EU member state, you can usually leave VAT off the invoice and note "reverse charge": the customer pays the VAT in its own country. That only works if the customer has a valid VAT ID for intra-community trade. If the number turns out to be invalid, the tax office can ask you for the VAT you did not charge. A quick check in VIES, the VAT Information Exchange System of the European Commission, protects you, and doing it for every new customer is a habit tax advisers recommend.
This VAT number checker first tests the format for the country you pick, so typos are caught at once, and then asks VIES. VIES forwards the question to the tax office of that country and answers valid or not valid, often with the registered company name and address. The amounts on the invoice itself are easier with the VAT calculator, and the invoice generator has a field for the customer's VAT ID.
VAT number formats by country
Every number starts with a two-letter prefix. Greece uses EL rather than GR, and Northern Ireland uses XI. Spaces, dots and dashes are removed before the check.
| Prefix | Country | After the prefix |
|---|---|---|
| AT | Austria | U and 8 digits |
| BE | Belgium | 10 digits, starting with 0 or 1 |
| BG | Bulgaria | 9 or 10 digits |
| HR | Croatia | 11 digits |
| CY | Cyprus | 8 digits and a letter |
| CZ | Czechia | 8 to 10 digits |
| DK | Denmark | 8 digits |
| EE | Estonia | 9 digits |
| FI | Finland | 8 digits |
| FR | France | 2 characters and 9 digits |
| DE | Germany | 9 digits |
| EL | Greece | 9 digits |
| HU | Hungary | 8 digits |
| IE | Ireland | 7 digits and 1 or 2 letters |
| IT | Italy | 11 digits |
| LV | Latvia | 11 digits |
| LT | Lithuania | 9 or 12 digits |
| LU | Luxembourg | 8 digits |
| MT | Malta | 8 digits |
| NL | Netherlands | 9 digits, B and 2 digits |
| XI | Northern Ireland | 9 or 12 digits |
| PL | Poland | 10 digits |
| PT | Portugal | 9 digits |
| RO | Romania | 2 to 10 digits |
| SK | Slovakia | 10 digits |
| SI | Slovenia | 8 digits |
| ES | Spain | 9 characters, a letter first or last |
| SE | Sweden | 12 digits ending in 01 |
Reading the result
- Valid: the number is registered for cross-border trade. Check that the company name matches your customer; a valid number of another company does not help you.
- Not valid: the number does not exist, has been cancelled, or is not activated for intra-EU trade yet. Ask the customer to confirm it. New registrations can take a few days to show.
- Service unavailable: the database of that country did not answer. This says nothing about the number. Try again later.
How to check an EU VAT number
- 1Pick the country, or paste the full number with its prefix, like FR12345678901; the country is set for you.
- 2Press Check. Formats that cannot be right are flagged before anything is sent.
- 3Compare the name and address with your customer's details and keep a copy of the result with its date.
Frequently asked questions
What does "valid" mean in VIES?
It means the tax office of that country has registered the number for trade within the EU. A business can have a national VAT number that is not active for cross-border trade, and VIES then answers not valid even though the company exists. In that case the customer has to ask its tax office to activate the number for intra-community supplies.
Why is no name or address shown?
Some countries, including Germany and Spain, do not share company names and addresses through VIES. The check still tells you whether the number is valid. Compare the name with the one on your customer’s order or website.
VIES says the service is unavailable. What now?
VIES forwards every check to the database of the country in question, and those systems go offline for maintenance quite often, especially at night and on weekends. Wait a few minutes and try again. The answer does not mean the number is wrong.
Do I need to keep proof of the check?
For reverse charge invoices, tax offices expect you to have checked the customer’s VAT number. Save or print the result with its date, or copy it into your records. For a legally binding confirmation with a consultation number, use the official VIES page with your own VAT number as the requester.
Can I check UK VAT numbers?
Only for Northern Ireland, with the prefix XI, for trade in goods. VAT numbers from Great Britain (GB) left VIES after Brexit and are checked with the HMRC service instead. Swiss, Norwegian and other non-EU numbers are not in VIES either.