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FAQ

Q1 - What is VIES (VAT Information Exchange System) on-the-web?
Q2 - How is this information obtained?
Q3 - Why do certain software suppliers ask for a VAT identification number when I purchase over the internet?
Q4 - Information available on VIES on-the-web is not correct; how to correct it?
Q5 - Can I make batch requests via VIES on the Web?
Q6 - Will further information be made available?
Q7 - The system indicates that a number is invalid. What action should I take?
Q8 - Do I need to have a valid VAT identification number for my customer before I make an intra-EU supply of goods or services?
Q9 - Do I need a valid VAT number for my recapitulative statement?
Q10 - What is a recapitulative statement?
Q11 - Is it possible to know the algorithms used by Member States / Northern Ireland in the construction of their VAT identification numbers?
Q12 - What do I have to do if my own VAT number appears as invalid?
Q13 - What do I have to do if the VAT number of my customer appears as invalid?
Q14 - What do I have to do if the web site doesn't run?
Q15 - What do I have to do if my IP address has been blocked?
Q16 - What do I have to do if I receive an error message?
Q17 - Is it possible to have the name and/or the address linked to a VAT number?
Q18 - Is it possible to have an open interface to the Commission's web site?
Q19 - Is it possible to get the VAT number of a customer/supplier knowing his name and address?
Q20 - What do I have to do if I cannot check the validity of the VAT number of my customer?
Q21 - Austrian VAT numbers have an "ATU" prefix, but the Commission´s web site only provides an "AT" prefix for Austrian numbers.
Q22 - I try to validate a Spanish VAT number, the number is valid but the name and the address are not provided.
Q23 - Is there a database with all VAT registered persons available?
Q24 - Where can I obtain more information about the EU VAT fiscal administration?
Q25 - What are the available company types?

Q1 : What is VIES (VAT Information Exchange System) on-the-web?

It is an electronic mean of validating VAT-identification numbers of economic operators registered in the European Union for cross border transactions on goods or services.

Q2 : How is this information obtained?

When you need to verify the VAT number of your customer in another Member State / Northern Ireland through VIES on-the-web, this request will be sent, through a secure connection, to the relevant national database to check if the given number is recorded there. If yes, the "Valid" status will be displayed. If not, "Invalid" status will be displayed.

Depending on the national rules on data protection, some Member States / Northern Ireland will also provide the name and address linked to the given VAT number as they are recorded in the national databases.

Q3 : Why do certain software suppliers ask for a VAT identification number when I purchase over the internet?

Suppliers of electronic services, such as anti-virus updates are obliged to charge VAT on the service. If the purchaser of these services is a taxable person, then in certain circumstances, it is the customer, rather than the supplier who must account for the VAT. For this reason, the supplier may ask for the VAT identification number of the customer, so that he can confirm whether it is he who must charge the VAT or whether the customer himself will account for the VAT. If the customer does not have a valid VAT number, then the supplier will charge VAT. For additional information, please see VAT on e-commerce (FAQ).

Q4 : Information available on VIES on-the-web is not correct; how to correct it?

Databases with VAT numbers are maintained by national tax administrations. If your information on VIES on-the-web is not up to date you should contact your tax administration. Once the update will be made, it will be immediately visible through VIES on-the-web. The changes are not validated by the European Commission.

Q5 : Can I make batch requests via VIES on the Web?

No. The system is designed for single requests.

Q6 : Will further information be made available?

No. Only confirmation on whether or not a number is valid. It is not possible to confirm the validity of a VAT number in the past. It is possible to do it only for the current day.

Q7 : The system indicates that a number is invalid. What action should I take?

If a VAT number is shown as invalid, in the first instance check with your customer that the number quoted is correct (correct number of characters, correct length and country prefix). If the number quoted by your customer, even after checking, continues to be ‘invalid’, you should ask that business to contact his/her tax administration to request that the data in the national VAT Information Exchange System (VIES) be updated (only national tax administrations can update VIES data).

Should you find out that your business’ data are incorrect or not up to date, you should contact your own tax administration and ask for it to be corrected. Please note that some EU tax administrations will require you to submit such requests in writing or by completing a form.

Some Member States / Northern Ireland require an additional registration for intra-EU transactions and record in their national VIES databases only such VAT numbers; therefore, it is possible that a VAT number, even if correct, will not be validated through VIES, because the owner of that VAT number is not involved in intra-EU transactions or did not register for that purposes with his/her tax administration.

The tax administration that has to be contacted is always the administration that has allocated the VAT identification number for which mistakes or incorrect data are encountered. This tax administration can be identified by the country prefix that precedes the VAT identification number. The adjustments are done in conformity with the domestic procedures of the Member State / Northern Ireland concerned.

Attached you can find a list containing the web-links to the homepages of the national tax administrations that you can contact for correction

Q8 : Do I need to have a valid VAT identification number for my customer before I make an intra-EU supply of goods or services?

It is necessary to ensure that the person you are supplying to in another Member State / Northern Ireland is a taxable person as this is one of the elements that define the correct VAT treatment. All taxable persons have the obligation to inform their tax administration that they perform VAT taxable transactions; in exchange, tax administration provides them with a unique VAT number. VIES on-the-web allows to validate whether the VAT number provided by your customer is registered in the relevant national database.

The valid VAT number of your customer should be mentioned on your invoice.

Q9 : Do I need a valid VAT number for my recapitulative statement?

Yes. The number of your customer quoted in your recapitulative statement which you submit to your tax administration must be correct.

Q10 : What is a recapitulative statement?

Taxable persons making the intra-Community supplies report the total supplies in the relevant quarter to each taxable person in another Member State / Northern Ireland on a recapitulative statement which is submitted to the tax administration of the taxable person making the supply.

Q11 : Is it possible to know the algorithms used by Member States / Northern Ireland in the construction of their VAT identification numbers?

The European Commission cannot divulge these algorithms. However, the structure of VAT identification numbers is given in the table below.


VAT identification number structure
Member State / Northern Ireland Structure Format*
AT-Austria ATU99999999 1 block of 9 characters
BE-Belgium BE0999999999
BE1999999999		 1 block of 10 digits
BG-Bulgaria BG999999999 or
BG9999999999		 1 block of 9 digits or1 block of 10 digits
CY-Cyprus CY99999999L 1 block of 9 characters
CZ-Czech Republic CZ99999999 or
CZ999999999 or
CZ9999999999
 1 block of either 8, 9 or 10 digits
DE-Germany DE999999999 1 block of 9 digits
DK-Denmark DK99 99 99 99 4 blocks of 2 digits
EE-Estonia EE999999999 1 block of 9 digits
EL-Greece EL999999999 1 block of 9 digits
ES-Spain ESX9999999X4 1 block of 9 characters
FI-Finland FI99999999 1 block of 8 digits
FR-France FRXX 999999999 1 block of 2 characters, 1 block of 9 digits
HR-Croatia HR99999999999 1 block of 11 digits
HU-Hungary HU99999999 1 block of 8 digits
IE-Ireland IE9S99999L
IE9999999WI		 1 block of 8 characters or 1 block of 9 characters
IT-Italy IT99999999999 1 block of 11 digits
LT-Lithuania LT999999999 or
LT999999999999		 1 block of 9 digits, or 1 block of 12 digits
LU-Luxembourg LU99999999 1 block of 8 digits
LV-Latvia LV99999999999 1 block of 11 digits
MT-Malta MT99999999 1 block of 8 digits
NL-The Netherlands NLSSSSSSSSSSSS 1 block of 12 characters
PL-Poland PL9999999999 1 block of 10 digits
PT-Portugal PT999999999 1 block of 9 digits
RO-Romania RO999999999 1 block of minimum 2 digits and maximum 10 digits
SE-Sweden SE999999999999 1 block of 12 digits
SI-Slovenia SI99999999 1 block of 8 digits
SK-Slovakia SK9999999999 1 block of 10 digits
XI-Northern Ireland XI999 9999 99 or
XI999 9999 99 9995 or
XIGD9996 or
XIHA9997		 1 block of 3 digits, 1 block of 4 digits and 1 block of 2 digits; or the above followed by a block of 3 digits; or 1 block of 5 characters

Remarks:

*: Format excludes 2 letter alpha prefix
9: A digit
X: A letter or a digit
S: A letter; a digit; "+" or "*"
L: A letter

Notes:

1: The 1st position following the prefix is always "U".
2: The first digit following the prefix is always zero ('0').
3: The (new) 10-digit format is the result of adding a leading zero to the (old) 9-digit format.
4: The first and last characters may be alpha or numeric; but they may not both be numeric.
5: Identifies branch traders.
6: Identifies Government Departments.
7: Identifies Health Authorities.
8: All letters are case sensitive. Please follow the exact syntax of the VAT number shown.

Q12 : What do I have to do if my own VAT number appears as invalid?

The Commission´s web site is a real-time system which checks the validity of VAT identification numbers against the databases maintained by Member States / Northern Ireland.If your VAT number appears as invalid, you should take this matter up with your own tax administration.

Q13 : What do I have to do if the VAT number of my customer appears as invalid?

The Commission´s web site is a real-time system which checks the validity of VAT identification numbers against the databases maintained by Member States / Northern Ireland. In other words, when you check a number, it is the database of that Member State / Northern Ireland that is being checked.If the VAT number of your customer comes up as invalid, then he should take the matter up with his fiscal administration.

Q14 : What do I have to do if the web site doesn't run?

The Commission´s web site is a real-time system which checks the validity of VAT identification numbers against the databases maintained by Member States / Northern Ireland. In other words, when you check a number, it is the database of that Member State / Northern Ireland that is being checked.Some parts of the system may be unavailable at certain times due to the necessity to back-up the Member States' / Northern Ireland databases.

This is a known problem, and the Commission is working with Member States / Northern Ireland to ensure that the length of time that their databases are down for updating is kept to a minimum.

Q15 : What do I have to do if my IP address has been blocked?

In circumstances where certain actions would be recognized as abusive use of the service, the originator of the request (specific IP address) will be blocked. If you think that an IP address has been wrongfully blocked by the service please contact: TAXUD-VIESWEB .

Q16 : What do I have to do if I receive an error message?

Please refer to the Help page for a list of possible answers from the service. If you receive an error that is not in the list please contact: TAXUD-VIESWEB .

Q17 : Is it possible to have the name and/or the address linked to a VAT number?

Certain Member States / Northern Ireland permit the display of the name and address of the taxable person where the VAT number is currently valid. If no name/address is displayed, this means that the relevant Member State / Northern Ireland does not permit the display of this data.

Customers have the right to get confirmation from their own tax administration if a VAT identification number is associated with a name and/or address.

Q18 : Is it possible to have an open interface to the Commission's web site?

A SOAP service, offering the same functionality as the interactive service is available. The disclaimer, Help and FAQ pages are also applicable for this service. Its WSDL file can be obtained here: https://ec.europa.eu/taxation_customs/vies/checkVatService.wsdl & http://ec.europa.eu/taxation_customs/vies/checkVatService.wsdl. Any technical question related to this service can be submitted to TAXUD - Vies on Internet.

Q19 : Is it possible to get the VAT number of a customer/supplier knowing his name and address?

It is not possible to search for a VAT number based on the name or address.

Q20 : What do I have to do if I cannot check the validity of the VAT number of my customer?

If you believe that your customer is not a taxable person, you should not exempt the supply but should charge VAT.

Q21 : Austrian VAT numbers have an "ATU" prefix, but the Commission´s web site only provides an "AT" prefix for Austrian numbers.

The correct prefix for Austria is "AT". The first position for Austrian VAT numbers is always "U". You should therefore enter a "U" as the first character when verifying an Austrian VAT identification number.

Q22 : I try to validate a Spanish VAT number, the number is valid but the name and the address are not provided.

For Spanish VAT numbers, the name, address and the type of company need to be entered together with the VAT number to be validated; Spanish database will not provide them automatically.

Q23 : Is there a database with all VAT registered persons available?

The Commission web site is connected to the Member States / Northern Ireland VAT databases respectively and the verification is based on the information available in the respective database. There is no central database.

Q24 : Where can I obtain more information about the EU VAT fiscal administration?

You can find this information in the VAT in the European Community publication.

Q25 : What are the available company types?

You can find hereafter a list of the available company types by Member State / Northern Ireland:

EL-0 ΦΥΣΙΚΟ ΠΡΟΣΩΠΟ / FYSIKO PROSOPO
EL-1 OE
EL-2 EE
EL-4 ΕΠΕ / EPE
EL-5 ΕΠΕ ΜΟΝΟΠΡΟΣΩΠΗ / EPE MONOPROSOPI
EL-6 ΙΜΕ ΕΠΕ / IME EPE
EL-7 AE
EL-8 ΝΑΥΤΙΚΗ ΕΤΑΙΡΕΙΑ / NAFTIKI ETAIRIA,ΝΑΥΤΙΚΗ ΕΤΑΙΡΕΙΑ / NAFTIKI ETAIRIA
EL-19 ΙΜΕ ΕΠΕ ΜΟΝΟΠΡΟΣΩΠΗ / IME EPE MONOPROSOPI
EL-31 ΑΓΡΟΤΙΚΟΣ ΣΥΝΕΤΑΙΡΙΣΜΟΣ / AGROTIKOS SYNETAIRISMOS
EL-35 ΝΕΠΑ ΝΑΥΤΙΛ ΕΤΑΙΡ ΠΛΟΙΩΝ ΑΝΑΨΥΧ Ν3182/03 / NEPA NAFTIL ETAIR PLOION ANAPSYCH N3182/03
EL-45 ΕΥΡΩΠΑΙΚΟΣ ΟΜΙΛΟΣ ΟΙΚΟΝΟΜΙΚΟΥ ΣΚΟΠΟΥ / EVROPAIKOS OMILOS OIKONOMIKOU SKOPOU
EL-51 ΑΕ ΜΟΝΟΠΡΟΣΩΠΗ / AE MONOPROSOPI
EL-52 ΑΕ ΟΤΑ
EL-60 ΝΟΜΙΚΟ ΠΡΟΣΩΠΟ ΔΗΜΟΣΙΟΥ ΔΙΚΑΙΟΥ / NOMIKO PROSOPO DIMOSIOU DIKAIOU
EL-99 ΑΛΛΟ / OTHER
ES-1 Persona física
ES-2 Sociedad Anónima
ES-3 Sociedad Limitada
ES-4 Sociedad Colectiva
ES-5 Sociedad Comanditaria
ES-6 Comunidad de Bienes
ES-7 Cooperativa
ES-8 Asociación y otro tipo
ES-9 Comunidad de Propietarios
ES-10 Sociedades civiles c/s Personal. Jurídica
ES-11 Entidades Extranjeras
ES-12 Corporación Local
ES-13 Organismo público
ES-14 Congregaciones e Instituciones religiosas
ES-15 Organismo de la Administración del Estado o Comunidades Autónomas (CCAA)
ES-16 Unión temporal de empresas
ES-17 Otros tipos no definidos
ES-18 Establecimiento permanente de entidad no residente
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