Specific disclaimer for this service

The objective of this Internet site is to allow persons involved in the intra-Community supply of goods or of services to obtain confirmation of the validity of the VAT identification number of any specified person, in accordance to article 31 of Council Regulation (EC) No. 904/2010 of 7 October 2010.

Any other use and any extraction and use of the data which is not in conformity with the objective of this site is strictly forbidden.

Any retransmission of the contents of this site, whether for a commercial purpose or otherwise, as well as any more general use other than as far as is necessary to support the activity of a legitimate user (for example: to draw up their own invoices) is expressly forbidden. In addition, any copying or reproduction of the contents of this site is strictly forbidden.

The European Commission maintains this website to enhance the access by taxable persons making intra-Community supplies to verification of their customers’ VAT identification numbers. Our goal is to supply instantaneous and accurate information.

However, the Commission accepts no responsibility or liability whatsoever with regard to the information obtained using this site. This information:

  • is obtained from Member States’ / Northern Ireland databases over which the Commission services have no control and for which the Commission assumes no responsibility; it is the responsibility of the Member States / Northern Ireland to keep their databases complete, accurate and up to date;
  • is not professional or legal advice (if you need specific advice, you should always consult a suitably qualified professional);
  • does not in itself give a right to exempt intra-Community supplies from Value Added Tax;
  • does not change any obligations imposed on taxable persons in relation to intra-Community supplies.
It is our goal to minimise disruption caused by technical errors. However, some data or information on our site may have been created or structured in files or formats which are not error-free and we cannot guarantee that our service will not be interrupted or otherwise affected by such problems. The Commission accepts no responsibility with regard to such problems incurred as a result of using this site or any linked external sites.

This disclaimer is not intended to limit the liability of the Commission in contravention of any requirements laid down in applicable national law nor to exclude its liability for matters which may not be excluded under that law.

Collecting or handling personal data falls under the Data Protection Notice.This data protection declaration explains the Processing in the VIES-on-the-web Internet Website of VAT Identification Numbers for intra-Community Transaction on Goods or Services. Details of your legal rights associated with the collection, processing and use of this data are also provided: .