Checking an EU VAT number in VIES: how to do it, what proof to keep, and what to do if it shows invalid

Last updated 21 Oct 2026 · India

Short answer. Use the European Commission's free VIES service to confirm your customer's VAT number is valid for intra-EU transactions before you invoice without VAT. Enter your own VAT number as requester to get a consultation number, and keep it (or a dated screenshot) with the invoice. Since 2020 a valid customer VAT number is a substantive condition for zero-rating intra-EU supplies of goods (Article 138 of the VAT Directive).

How to check (2 minutes)

Open VIES and choose the customer's member state.
Enter the VAT number without the country prefix.
Enter your own VAT number as requester.
Save the result page showing the consultation number and date.

What the results mean

Result	What to do
Valid, name and address shown	Match against the order; keep proof
Valid, no name (some countries)	Ask the customer for their registration certificate
Invalid	Do not zero-rate; ask the customer to activate the number for intra-EU trade, or charge VAT
Service unavailable	Retry later; do not invoice without VAT on assumption

Common mistakes

Checking once, years ago. Numbers get deactivated; re-check new and long-dormant customers.
Accepting a domestic-only number. Some numbers are valid nationally but not for intra-EU trade.
No saved proof. An auditor will ask how you knew the customer was a business (Implementing Regulation 282/2011, Article 18).

Checklist

VIES check with consultation number for every new EU business customer
Name/address matched
Proof stored with the first invoice
Re-check yearly for regular customers

Frequently asked questions

Is the VIES check free?

Yes, VIES is a free European Commission service.

What is a VIES consultation number?

A reference issued when you enter your own VAT number as requester; it proves you checked the customer's number on that date.

What if the customer's VAT number shows invalid?

Do not apply reverse charge or zero rating on that basis; ask the customer to fix the registration or charge VAT.

Why does the VAT number matter for intra-EU goods?

Since 2020 Article 138 makes a valid customer VAT number a condition for the zero-rated intra-EU supply of goods.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 21 Oct 2026.

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