VIES
VIES, the VAT Information Exchange System, is an EU search service that retrieves VAT-registration information from national databases. A result can show whether a VAT number is recorded for intra-EU transactions at that moment. VIES is not a company registry, and an invalid result can reflect several causes, including incomplete or separate intra-EU registration.
Why this matters when you invoice
A VIES check can provide evidence that a VAT number was recorded for intra-EU trade at the time of the query. Keeping the result can support later review, but it does not replace transaction analysis.
Where it appears on an invoice
VIES is not a field on the invoice. The VAT number being checked may appear on the invoice, while the verification result is normally retained with the seller's transaction records.
Understanding a VIES result
A seller enters the customer's country and VAT number into VIES. A valid response shows available VAT information from the national database. The seller saves the result and separately confirms whether the transaction's facts support the intended VAT treatment.
Common mistakes
- Treating an invalid response as proof that a company does not exist.
- Assuming a valid response automatically makes reverse charge appropriate.
- Using VIES as a substitute for checking the legal company details or the transaction.
Put it into practice
Use InvoiceCraftly's free checker to send one EU or Northern Ireland VAT number to VIES and keep an unavailable service response separate from a completed negative result. Check public company details separately when needed.
VIES is a search service, not a company registry or tax decision. A VIES result does not by itself establish the correct VAT treatment for a transaction.
Official references
Sources and terminology reviewed 2 September 2026. Next evidence review: 1 December 2026.
Frequently asked questions
What does an invalid VIES result mean?
It means the number was not recorded in the corresponding national database for the query. Possible causes include a nonexistent number, incomplete registration or a separate intra-EU activation requirement.
Does VIES verify a company's identity?
No. VIES retrieves VAT-registration information from national databases. Company-registry details and transaction facts should be checked separately.