For European Union (EU) cross-border transactions, you can deliver goods and services to a client without charging VAT. The client will have to account for the VAT due (self-account) in their VAT declaration. One of the conditions for this tax exemption is that the client holds a valid VAT number and that they are registered for EU cross-border transactions. The validity of a VAT number issued by any EU country can be checked via the VAT Information Exchange System (VIES) of the European Commission.


The VIES database checks the validity of VAT identification numbers against the databases maintained by the national administration of EU countries. Hence, when you check a VAT number, it is the database of that EU country that is being checked. If the VAT number appears as invalid or details are incorrect, you should contact the tax administration which issued the number.


You should also contact the national tax authorities if you need confirmation that a number is valid or whether it is associated with a certain name and address.


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