Quick answer
VIES (VAT Information Exchange System) is the European Commission’s free online tool for checking whether an EU VAT number is valid for cross-border trade. Select the country, enter the VAT ID without the country prefix, add your own VAT number and submit. If the result is “valid”, save the consultation number: it is your proof that you verified the customer before charging 0% VAT.
A VAT number lookup on VIES is not a search in a central database. The tool forwards your query in real time to the national VAT register of the member state you selected and displays the answer, which is why some countries return the company’s name and address while others only confirm the VAT registration status. The check is free, takes under a minute and needs no account or login.
How to Check an EU VAT Number on VIES: Step by Step
- Open the VIES VAT number validation page on the European Commission’s website.
- Select the member state. Note that Greece appears as “EL”, not “GR”, and Northern Ireland uses the “XI” prefix for goods only.
- Enter the VAT number without the country code and without spaces, dots or dashes. For DE 123 456 789, type only 123456789.
- Enter your own VAT number in the “Requester” fields. This is optional, but without it you will not receive a consultation number.
- Submit and read the result. VIES returns “Valid” or “Invalid”, the date and time of the query and, where the country provides it, the trader’s registered name and address.
- Save the confirmation together with the invoice or in your accounting system.
How to Read a VIES VAT Number Validation Result
| Result | What it means | What to do |
|---|---|---|
| Valid | The VAT number is registered for intra-EU transactions at the moment of the query. | Compare the returned name and address with your customer’s order. A valid number belonging to a different company is a warning sign, not a green light. |
| Invalid | The number does not exist, has not been activated for intra-EU transactions, or the registration is not yet finalised. | Do not apply 0% VAT or the reverse charge. Ask the customer to resolve it with their tax office and verify again before invoicing. |
| Member state service unavailable | The national database is temporarily offline — a technical error, not a verdict on the number. | Try again later and keep a note of the attempt. |
VIES Says “Invalid” but the VAT ID Is Correct: Common Causes
An “Invalid” result does not always mean the VAT registration number is fake. Common causes are a typing error, a cancelled number, a brand-new registration that has not yet reached VIES, or a customer in Spain or Italy that has not completed the separate registration for intra-Community trade. German customers sometimes quote their domestic tax number instead of the DE VAT identification number.
The VIES Consultation Number and How Often to Re-verify
The consultation number is a unique reference issued by VIES when you include your own VAT number in the request. It records that a validation was carried out, when it was carried out and what the result was. Because VIES shows only the current status and keeps no history, your saved consultation numbers are the only evidence that a customer’s VAT number was valid on the invoice date.
Verify new customers before the first invoice, re-check existing ones periodically and always before an unusually large order. If you use accounting or invoicing software, VIES also offers a free API, so VAT ID validation can run automatically at the point of invoicing.
Why VAT Number Verification Matters: The Cost of an Invalid VAT ID
When a company sells goods or services to a VAT-registered business in another EU country, it usually does not charge domestic VAT: goods are zero-rated as an intra-Community supply, and most cross-border B2B services fall under the reverse charge. Both treatments rest on the customer holding a valid EU VAT ID, and for goods this is a substantive condition under EU VAT rules: without a valid number from another member state, the exemption does not apply.
The risk sits entirely with the seller. If you issue an invoice at 0% VAT and the customer’s number later proves invalid, the tax authority can treat the sale as a domestic taxable supply and assess VAT at the seller’s national rate — 24% in Estonia — plus interest and, in serious cases, penalties. Recovering that amount from a customer months later is rarely realistic, so the tax comes out of your margin. An invalid VAT ID also makes the invoice defective, which can block the customer’s input VAT deduction. A one-minute VIES check with a saved consultation number removes almost all of that exposure.
VIES vs National VAT Number Search Tools
VIES covers the 27 EU member states and Northern Ireland, and confirms only whether a number is valid for intra-EU trade. Most national tax authorities also run their own VAT number search for domestic purposes, which is often quicker and sometimes shows more detail than a VIES lookup. In Estonia, for example, the Tax and Customs Board offers an Estonian VAT number search that returns the taxpayer’s name, registry code and registration date for any EE number (EE followed by nine digits). For an Estonian company that needs a VAT number of its own, see our guide to VAT registration in Estonia.
VAT Compliance Support for Estonian Companies
As part of our accounting service, Eesti Firma verifies counterparties on VIES, prepares VAT returns and the EC Sales List (form VD) and keeps the supporting evidence in order. If you would like us to take over VAT compliance for your Estonian company, send us a request and we will come back with a proposal.
Frequently Asked Questions
Yes. Both the web form and the API are provided free of charge by the European Commission.
No. VIES only works from the number itself. To find a company’s VAT number, ask the customer or look at its invoices or website, then validate the number on VIES.
Great Britain numbers (GB prefix) are not on VIES; use HMRC’s “Check a UK VAT number” service instead. Only Northern Ireland numbers with the XI prefix are included on VIES, and only for goods.
No. Some member states, such as Germany and Spain, do not release names and addresses through VIES. In those cases confirm the details directly with the customer.
Before the first invoice, then at regular intervals (many businesses re-check quarterly) and always before a large or unusual order. Save the consultation number from every check.
