Check a customer's VAT identification number against VIES, the VAT Information Exchange System of the European Commission. A valid number is one of the conditions for invoicing another EU business at 0% VAT.
When you supply goods to a business in another EU country, or provide most services to one, you do not charge Dutch VAT: goods go out at 0% as an intra-EU supply and for services the VAT is reverse-charged to the customer. That only holds if the customer is a business with a valid VAT number. If the number turns out to be invalid, the Belastingdienst can charge you the VAT you did not invoice.
Choose the country, enter the number and the tool asks VIES whether it is registered for intra-EU transactions. VIES relays the question to the tax authority of that member state, so the answer is as current as that country's own register. Some countries, such as Germany and Spain, confirm validity but do not return the name and address.
VIES is occasionally unavailable for one member state. An error message then means the check could not be done, not that the number is invalid. Try again later.
Check the number before the first invoice and at regular intervals after that, and keep a record of the result with the date. On the invoice you state your own VAT number, the customer's VAT number, and the words that the VAT is reverse-charged or that it is an intra-EU supply. The supply also goes into your ICP declaration (the EC sales list).
The VAT Information Exchange System of the European Commission. It lets you check whether a VAT number is registered for intra-EU transactions in any member state.
Check for typing errors and the right country prefix, then ask your customer. A number can be valid for domestic use but not yet activated for intra-EU trade. Do not invoice at 0% until it validates.
No. Since Brexit, VIES only covers EU member states and Northern Ireland numbers with the XI prefix. British numbers are checked with HMRC.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.