What this check does
A VIES check queries the EU VAT Information Exchange System for active EU VAT registration evidence.
What is VIES?
VIES is the European Commission system used to check whether an EU VAT number is active at the time of lookup.
What the result means
A positive response confirms the VAT number was active in VIES at lookup time.
What the result does not prove
It does not prove the customer is the contractual counterparty or that reverse charge applies to every supply.
When businesses should use it
- Cross-border EU B2B invoices
- Reverse-charge evidence
- Periodic customer master-data review
Example workflow
- Collect the VAT number.
- Run VIES and save the timestamped result.
- Keep invoice wording and customer evidence together.
Data sources
European Commission VIES responses and local VAT format validation.
Limitations
VIES can be unavailable and some member states restrict name/address disclosure.