EU VAT number format
- Two letters for the member state (IE, DE, FR…), followed by 2 to 12 characters depending on the country
- Ireland: IE followed by 7 digits and one or two letters
- France: FR, a two-digit check key, then the 9-digit SIREN; the tool recomputes the key
- Greece: the prefix is EL, not GR; Northern Ireland: XI, for trade in goods
- Spaces, dots and dashes are removed automatically
What the tool checks
First the structure of the number and, for France, whether the check key matches the SIREN, in your browser. Then, if you ask, its validity: the tool queries VIES, which checks the relevant member state's database in real time.
The name and address are shown when the member state publishes them; some, such as Germany, never do. A valid number does not prove that it belongs to your customer: compare the name when it is published.
Why check before invoicing
Since 1 January 2020, a valid VAT number of the buyer, issued by another member state, is a substantive condition for the VAT exemption of intra-EU supplies of goods. Without it, the tax authority can refuse the exemption and claim the VAT.
Check the number when you open the customer account and regularly afterwards, and keep proof of the check. The same number goes in the recapitulative statement (EC Sales List).
Frequently asked questions
Why is a valid number shown without a name or address?
Some member states, such as Germany, do not publish this information in VIES. The number is still valid; ask your customer to confirm its company name.
Why is the GR prefix rejected?
For VAT, Greece uses the prefix EL. GR is its ISO country code, used for example in EORI numbers.
Can I check a UK VAT number?
GB numbers have not been in VIES since 1 January 2021: the tool checks their format and links to the HMRC service. XI numbers (Northern Ireland) can still be checked in VIES.
VIES is not responding: is the number invalid?
No. VIES relies on national databases, which are sometimes unavailable or overloaded. The tool says so clearly; try again a few minutes later.
How can I prove that I checked the number?
The Commission's VIES website issues a consultation number when you also enter your own VAT number. Keep it with the invoice.
Is the number I enter stored?
No. The format is checked in your browser. If you run the VIES check, the number, and nothing else, is sent to the European Commission; Customs Check does not store it in its database.
Is your file ready?
Check it for free in a few minutes, before you prepare your declaration.
Check my file for free