Check a VAT number (VIES)
If you deliver goods or services to a business client in another EU country, you can deduct the VAT in your country in relation to purchases made in connection with this supply. Your client will have to include the payable VAT in his VAT-declaration in their own country.
Before supplying goods or services, you should check whether your client is VAT registered and holds a valid VAT number - in either:
You can query VIES in multiple languages, whereas national databases are often only available in a restricted amount of languages (possibly only the national language).
However, the European Commission can accept no responsibility for the accuracy of the information in VIES on the web, which is obtained from national databases over which the Commission has no control.
If you want more information, you will have to inquire through your national contact point, which can confirm:
- whether or not the VAT number is valid
- whether or not the VAT number is "associated with" a certain name and address
How you contact the national authorities varies from country to country. Some (like , and ) have online systems, while you have to contact others by phone, mail or fax. Be aware also that this might also require knowledge of that country's language.
For data protection reasons, the national authorities will not supply the name and address corresponding to a VAT number - only that there is a certain name and address associated with a specific VAT number.
Dig deeper, country by country: