Duty27™How to check an EU VAT number with VIES
Before you sell to a business in another EU country without charging VAT, you should check its VAT number. This guide explains the European Commission's checking tool. Last reviewed 2 October 2026.
What VIES is
VIES (VAT Information Exchange System) is a search engine, not a database, owned by the European Commission. When you search, it retrieves the data from the national VAT databases.
What it tells you
You can check whether a business is registered to trade cross-border within the EU. A valid result means the VAT number exists in the national database.
How to check
Use the European Commission's VIES VAT number validation page and search with the customer's country and VAT number.
When VIES is unavailable
The system is sometimes not available because the national databases need to be backed up. If a check fails for that reason, try again later.
Accuracy
The European Commission cannot accept responsibility for the accuracy of the information in VIES, because the data comes from national databases it does not control.
Keep a record
The Commission recommends keeping track of your checks in case of a tax control.
How Duty27 fits in
Duty27 checks a business buyer's VAT number through VIES before applying the reverse charge, and can store the VIES consultation number as evidence with the archived transaction.
Related
Sources
This page is general information, not tax advice. Confirm your own situation with a tax adviser or your tax authority.