Enter any EU tax identification number to check its format validity and structure.
Our verification tool performs comprehensive format validation on tax identification numbers from all twenty-seven European Union member states. When you enter a tax ID into the verification field above, our system analyzes the submitted number against known format rules for the identified country. This process examines multiple factors including the country prefix, total character count, digit and letter positions, and where applicable, check digit calculations.
Format validation represents the first line of defense against invalid tax IDs. By verifying that a number follows the correct structural pattern for its country, we can immediately identify obvious errors such as typos, missing digits, transposed characters, or incorrect country codes. This initial validation catches the majority of invalid numbers without requiring any external database queries, providing instant feedback to users about the basic validity of their input.
The verification process accounts for the significant variations that exist between EU member states. Some countries use purely numeric formats while others incorporate letters at specific positions. Character counts range from eight to fourteen depending on the country and taxpayer type. Certain nations allow multiple valid lengths to accommodate different registration categories. Our validation logic handles all these variations, ensuring accurate results regardless of which member state issued the number being checked.
When our system validates a tax ID, it can return several types of results depending on what the analysis reveals. A positive format validation indicates that the submitted number follows the correct structural pattern for the identified country, including proper length, character types in expected positions, and valid check digits where applicable. This result suggests the number could be legitimate but does not confirm actual registration status.
Format validation failures occur when the submitted number violates one or more structural rules for its apparent country of origin. Common causes include incorrect total length, letters appearing where only digits are allowed, digits in letter-only positions, invalid check digit calculations, or unrecognized country prefixes. The specific error message helps identify which aspect of the format failed, guiding users toward correcting their input.
Some tax ID formats incorporate check digit algorithms that can mathematically prove a number is invalid. These algorithms apply specific calculations to the digits of a number, producing a result that must match a check digit included in the number itself. If the calculation produces a different result than the actual check digit, the number is definitively invalid regardless of whether it otherwise follows the correct format pattern.
Beyond format validation, confirming whether a VAT number is actually registered and active requires querying official databases maintained by tax authorities. The European Commission operates the VAT Information Exchange System, commonly known as VIES, which provides real-time verification of VAT registration status across all EU member states. This system allows businesses to confirm their trading partners' VAT status as required for proper tax treatment of intra-community transactions.
VIES verification confirms that a VAT number is currently registered with the tax authority of the relevant member state. A positive VIES result indicates the number belongs to an active registered taxable person and can be used for intra-community transaction purposes. Negative results may indicate the number was never registered, has been deregistered, or belongs to an entity not authorized for intra-community trade.
Important timing considerations apply to VIES results. Newly registered VAT numbers may take several days to appear in VIES after registration completes at the national level. Similarly, recently deregistered numbers may briefly continue showing as valid before updates propagate. For newly established business relationships, consider verifying VAT status multiple times over the initial period to catch any updates to registration status.
Users frequently encounter verification issues that stem from input formatting rather than genuinely invalid numbers. The most common problem involves including spaces, hyphens, periods, or other separating characters within the tax ID. While such characters are often added for readability when displaying or recording tax IDs, they should be omitted when entering numbers for verification. Our system attempts to strip common separators automatically, but unusual formatting may still cause issues.
Country prefix confusion represents another frequent source of verification failures. All EU VAT numbers begin with a two-letter country code, but the correct code is not always obvious. Greece uses EL rather than GR for historical reasons related to EU VAT systems. The United Kingdom's GB prefix is no longer valid for EU VAT purposes following Brexit. Entering a domestic tax number without adding the appropriate country prefix will produce invalid results even if the underlying number is correct.
Different tax identification numbers serve different purposes within each country's system. A company might have a domestic tax number for income tax purposes, a separate VAT registration number for EU trade, and potentially other identifiers for specific regulatory contexts. Entering the wrong type of identification number into a VAT validation system will produce invalid results. Ensure you are using the specific VAT identification number when verifying for EU trade purposes.
Organizations needing to verify large numbers of tax IDs may find manual web-based verification impractical. Batch verification requires automated approaches using available APIs and database services. The VIES system provides a SOAP web service interface enabling programmatic verification of VAT numbers. Implementing batch verification requires careful attention to rate limiting, error handling, and result logging.
Rate limiting applies to automated VIES queries to prevent system abuse and ensure availability for all users. Applications should implement appropriate delays between queries and handle rate limit responses gracefully. Retry logic with exponential backoff helps manage temporary failures without overwhelming the service. Caching recent results reduces unnecessary repeated queries for the same numbers.
Audit trail maintenance becomes important when verification serves compliance purposes. Regulations may require businesses to document their verification efforts, including the date and time of each check, the result received, and any actions taken based on those results. Automated systems should log all verification attempts with sufficient detail to demonstrate compliance if questioned by tax authorities.
Tax ID verification serves critical compliance functions within the EU VAT framework. When applying the zero-rate exemption for intra-community supplies of goods, sellers bear responsibility for verifying their customers' VAT registration status. Failure to perform adequate verification can result in the seller being held liable for VAT that should have been charged if the customer's VAT number later proves invalid or fraudulent.
The standard of verification expected by tax authorities has evolved over time as verification tools have become more accessible. While basic format checking might have sufficed in earlier years, authorities now generally expect businesses to perform VIES verification and maintain records of the results. Some countries have introduced additional requirements, such as verifying that the customer's address matches their VAT registration records.
Documentation requirements vary by member state but generally include maintaining evidence that verification was performed at the time of each transaction. Acceptable evidence typically includes printouts or electronic records from VIES showing the query date, the number verified, and the result received. Simply asserting that verification occurred without supporting documentation may prove insufficient if challenged during an audit.
The importance and requirements of tax ID verification vary depending on the type of transaction being conducted. For standard B2B sales within a single country, VAT registration verification may be advisable for due diligence purposes but is not typically a regulatory requirement for the transaction itself. Domestic VAT rules apply based on the nature of the supply rather than the customer's registration status.
Intra-community supplies of goods represent the primary context where VAT number verification becomes legally required. To apply the zero-rate exemption under Article 138 of the VAT Directive, sellers must verify that their customer holds a valid VAT registration in another member state. The goods must also actually be transported to another member state, but verification of the customer's VAT status remains essential to the exemption.
Cross-border services follow different rules under the place of supply provisions. The general rule for B2B services places the supply where the customer is established, with the customer then accounting for VAT under the reverse charge mechanism. Verification of the customer's VAT number supports the determination that B2B rules apply, though the compliance implications differ from goods transactions.
While this service focuses on EU tax identification numbers, businesses operating internationally may need to verify tax IDs from non-EU countries as well. Non-EU VAT numbers, where they exist, follow different format rules and cannot be verified through VIES. Some countries provide similar online verification services through their national tax administrations, while others offer no public verification mechanism.
Following Brexit, UK VAT numbers no longer participate in the EU VAT system. GB-prefixed numbers remain valid for UK domestic purposes but cannot be used for EU intra-community transactions. Businesses trading between the EU and UK now face customs procedures and different VAT treatment than previously applied to intra-community trade. Separate verification may be needed through HMRC's systems for UK VAT numbers.
Norway, Switzerland, and other European countries outside the EU maintain their own tax identification systems. While some administrative cooperation exists between these countries and EU member states, their tax IDs do not follow EU VAT number formats and are not included in VIES. Trade with these countries follows different rules than intra-community transactions within the EU single market.
