Key takeaways
- VIES is the European Commission's free service for checking an intra-EU VAT number.
- It holds no database of its own: it queries the relevant member state's VAT database in real time.
- Since 1 January 2020, a valid acquirer VAT number is a substantive condition for exempting an intra-Community supply.
- A number not found is not always invalid: it may simply not be activated for intra-Community trade.
Why check an intra-EU VAT number
As soon as a Belgian business sells or buys across a border within the Union, the VAT treatment of the transaction hinges on a detail that is anything but minor: is the partner's intra-EU VAT number valid? The answer decides whether you invoice without VAT, and whether it is your customer who must reverse-charge it.
This is not merely good practice. Since 1 January 2020, Directive (EU) 2018/1910 (the "quick fixes") has made the acquirer's valid VAT number, identified in another member state, a substantive condition for exempting an intra-Community supply of goods. Put plainly, without a valid, checked number, the exemption can simply fall away.
This article explains what VIES is, what a check changes for your transactions, and how to run it in practice.
VIES, the European Commission's official tool
VIES stands for VAT Information Exchange System. It is a free online service, provided by the European Commission, that connects the member states' VAT databases. Its role is simple: confirm that a VAT number is valid for intra-Community transactions, at the moment of the query.
What VIES returns depends on the member state queried. In every case, it states whether the number is valid or invalid. Some states also add the name and address linked to the number, which lets you check that the number matches the partner you are invoicing; others only return the validity information.
What a VIES check gives you
Validity at a point in time
The number is active for intra-Community trade, or it is not.
Sometimes the name and address
Depending on the member state, enough to match the identity to the number entered on the invoice.
Proof of the check
A consultation number if you enter your own VAT number in the query.
What the check changes for your intra-Community transactions
Two mechanisms depend directly on the validity of your partner's VAT number. For an intra-Community supply of goods, the exemption holds only if the acquirer is identified for VAT in another member state and has given you that number, which you have been able to check. Otherwise the authority may refuse the exemption and reclaim the VAT.
For a supply of services between taxable persons under the general place-of-supply rule, VAT is due in the customer's country, which they reverse-charge. Confirming that your customer is indeed a taxable person identified for VAT supports applying that mechanism and invoicing without Belgian VAT. For the detail of the reverse charge, see The VAT reverse charge in Belgium.
member states covered
the Union's national VAT databases
substantive condition
since 1 January, for the exemption
a Commission service
available online, no account
The check does not stand alone. To keep the exemption on an intra-Community supply, the supplier must also report the transaction in its recapitulative statement (the customer listing). The checked number and the correct statement go together: one identifies the customer, the other declares the flow.
| Number valid in VIES | Number invalid in VIES | |
|---|---|---|
| Exemption of an intra-Community supply secured | ||
| Zero-rated invoicing documented | ||
| Risk of a VAT adjustment by the authority | ||
| Action to take before invoicing | None | Ask for the number to be activated |
How to check a VAT number with VIES
The check takes a few minutes on the Commission's website, with no account or software. What matters is checking the number at the right time: before issuing the invoice, and keeping a record.
- 1
Open VIES
Step 1Go to the European Commission's VIES service.
- 2
Enter the partner's number
Step 2Select the country and enter the VAT number, without repeating the country prefix.
- 3
Enter your own number
Step 3To obtain a consultation number that will serve as proof.
- 4
Read and keep the result
Step 4Validity, name and address where available, consultation number and date.
If the result is negative, do not jump to a conclusion of fraud. A valid national VAT number is not always activated for intra-Community transactions: some states open the number to intra-EU trade only on request. The reflex is then to contact the customer so they have their number activated with their authority, and to check again.
Compliant invoices, VAT numbers checked
YouInv validates your customers' VAT numbers and generates your intra-Community and Peppol invoices in a few clicks.
Keeping proof of the check
Checking is not enough: you have to be able to prove it. When you enter your own VAT number in the query, VIES issues a unique consultation number. Kept with the date, it shows that you checked your customer's number at that precise moment.
That proof has concrete value in an audit: it shows you acted in good faith and met your obligation to verify before applying the exemption. Build the habit into your invoicing process, especially for a new customer or a one-off transaction. For the details to show on the invoice itself, see Mandatory invoice details in Belgium.
Further reading
- The VAT reverse charge in Belgium: when it is the customer who accounts for the VAT.
- Mandatory invoice details in Belgium: what must appear on an intra-Community invoice.
- VAT and e-invoicing in Belgium: the VAT framework of the structured invoice.
The reference source prevails: the European Commission's VIES service and Directive (EU) 2018/1910.
What is VIES?
VIES (VAT Information Exchange System) is the European Commission's free online service for checking whether an intra-EU VAT number is valid. It keeps no database of its own: it queries the national database of the relevant member state in real time and returns that state's answer.
Why check a European customer's VAT number?
Since 1 January 2020, holding a valid VAT number for the acquirer in another member state is a substantive condition for exempting an intra-Community supply of goods. Checking that number in VIES therefore secures the VAT treatment of the transaction and, for services, confirms that the reverse charge applies.
Does a number not found in VIES mean it is invalid?
No. A valid national VAT number may not be activated for intra-Community transactions. In that case VIES returns it as invalid even though the business genuinely exists. You then need to ask the customer to have the number activated with their tax authority.
Does VIES return the business name and address?
It depends on the member state. Some return the name and address linked to the number, others only the validity information. In every case VIES states whether the number is valid at the moment of the query.
How do you keep proof of a VIES check?
By entering your own VAT number in the query, VIES issues a unique consultation number. Keep it with the date: it shows that you checked your customer's number at that moment, which is useful in the event of a tax audit.
