In-depth

VAT Number Verification: Check Validity with the VIES System

VAT number verification is a fundamental operation for anyone involved in trade, especially in intra-Community transactions. This tool allows you to verify in real time the validity of an Italian or European VAT number, accessing official databases to obtain up-to-date and reliable information.

What Is the VIES System

VIES (VAT Information Exchange System) is the European Union's electronic system for exchanging VAT number information. Managed by the European Commission, it allows you to verify whether a VAT number is active and registered for intra-Community operations in any EU country.

The VIES system does not contain a centralized database but queries the national registers of each Member State in real time. When you perform a verification, the request is forwarded to the tax administration of the corresponding country, which returns the result.

When You Need to Verify a VAT Number

Verification is necessary or strongly recommended in several situations:

  • Intra-Community transactions — before issuing a VAT-exempt invoice to an EU customer, you must verify that their VAT number is valid and registered with VIES
  • New suppliers — to ensure the supplier is a legitimate and properly registered business
  • Due diligence — routine checks on customers and business partners
  • Fraud prevention — to avoid fake invoices or commercial scams
  • Tax compliance — to document the verification in case of audits by the tax authority

What Information You Get

The verification typically provides the following information:

  • VAT number status — active, ceased, or invalid
  • Business name — company name or holder's name
  • Address — registered office of the business (not always available for all countries)
  • Registration date — when the VAT number was activated

The available information varies from country to country, as each Member State has its own rules on data disclosure.

VAT Number Format by Country

Each EU country has a specific format for its VAT number:

  • Italy (IT) — 11 digits (e.g., IT12345678901)
  • Germany (DE) — 9 digits
  • France (FR) — 2 characters + 9 digits
  • Spain (ES) — 1 letter + 7 digits + 1 character

The country prefix (IT, DE, FR, etc.) is always required for VIES verifications.

Practical Example

An Italian company needs to sell goods to a German company. Before issuing an invoice under the reverse charge mechanism (without VAT), it verifies the German VAT number by entering the full number with the "DE" prefix. The system confirms that the VAT number is active and returns the company name, confirming the legitimacy of the transaction.

Important

The VIES verification result has evidentiary value: in case of a tax audit, it demonstrates that you acted with due diligence. It is recommended to keep a printout or screenshot of the verification with the date and time for each intra-Community transaction. If the result is negative, contact the customer to clarify the situation before proceeding with invoicing.