How can you, as a company or AML obliged entity, look up a counterparty's VAT number? Whether you need to know if the other party is VAT-registered, or to confirm VAT status in a due-diligence file, the check serves both VAT compliance and company KYC.
Looking up the number is used in operational processes such as:
Claims: insurers must know how much VAT the insured can recover before paying out.
CDD/KYC: an obliged entity that files monthly or half-yearly VAT returns is a signal of real activity, to be crossed with other sources.
Fund management: the manager needs to know whether the portfolio holder / entrepreneur can recover VAT and should not charge it.
What is an intra-EU VAT number?
An intra-EU VAT number combines a two-letter country prefix with the national number. Belgian example: BE followed by 10 digits. Each Member State issues its own. The number is required for cross-border supplies of goods or services inside the EU. Formats differ (length, letters vs digits, checksum). The Commission publishes them on its VAT identification numbers page: use that list rather than a blog table that goes stale. Do not invent a prefix. IE is Ireland; XI is Northern Ireland after Brexit; GB is no longer validated.
National number versus intra-EU number
The national number serves domestic obligations. The intra-EU number (with prefix) activates intra-EU VAT. Several States require a separate registration or activation for intra-EU supplies, which is why a number that is valid locally can show as invalid in VIES. Since 1 January 2021, validation of GB numbers has stopped; XI numbers cover Northern Ireland.
How to check a number with VIES, step by step
VIES (VAT Information Exchange System) is the European Commission's tool. It is not a standalone database: the search engine queries national databases in real time. Steps:
Open VIES on-the-Web.
Select the Member State or Northern Ireland in the drop-down.
Enter the number (with or without prefix, depending on the screen).
Read the result: « Yes, valid VAT number » or « No, invalid VAT number ».
Your Europe describes the same check: Your Europe.
Use VIES at onboarding and again when the counterparty changes name, address, VAT status or invoicing entity. A one-off screenshot from 2019 does not evidence the 2026 supply. If the result is valid, record the consultation number when VIES displays one, together with date, time and the number queried. If the result is invalid, do not « fix » it by retrying until it turns green: treat it as a stop or as a reason to ask the counterparty for the intra-EU number actually used on invoices.
VIES does not replace a national company lookup. In Belgium, a VAT number that validates in VIES still needs to be read against the Crossroads Bank for Enterprises and, for AML files, the Belgian UBO register. A valid VAT number is not proof of activity, of the beneficial owner, or of the absence of sanctions. It only answers: at that moment, did the Member State report this identifier as intra-EU active?
Limits of VIES
The data come from national administrations; the Commission does not warrant their accuracy. VIES on the web does not return the name or address (data protection). Confirmation that a number is linked to a given name / address goes through the national Central Liaison Office. Invalidity reasons include a non-existent number, a number not activated for intra-EU use, or an unfinished registration. Outages happen when national databases are on backup. Only tax administrations issue a VAT number: treat paid « get a VAT number » offers as a red flag.
VIES in an AML file versus a VAT file
For VAT, the question is usually: can I apply the intra-EU exemption, and did I check the number in force on the invoice date? For AML, the question is: does this identifier match a real, consistent counterparty? A valid VIES hit plus an empty or implausible company profile is a red flag, not a comfort factor. Conversely, an invalid VIES hit on a number printed on a contract is a reason to pause onboarding, even if the name « looks » familiar.
Keep the two files distinct. The VAT archive (PDF, consultation number, invoice) supports the tax position. The AML archive (company KYC, Belgian UBO register, activity, ownership) supports the risk decision. Copying a VIES screenshot into the KYC file is useful only if you also write what you concluded from it.
Keeping an audit trail
Save the check as a timestamped PDF in the file. Repeat it if the supplier returns, and contact the national administration if VIES is down or the result is unclear. For counterparty identity, cross VIES with the Belgian UBO register and company KYC.
FAQ
Is VIES enough to justify an intra-EU VAT exemption? A « valid » result is one element, not a stand-alone proof. Keep the invoice, the contract and the timestamped PDF, and document why the intra-EU regime applies.
Why does a locally valid number appear invalid in VIES? Often because it is not activated for intra-EU supplies, or the registration is not finished.
How do I check the name and address linked to the number? Not through VIES web. Ask the national CLO / tax administration, and cross-check the company register and the Belgian UBO register.
What if VIES is unavailable? Retry, archive the attempt, and contact the national administration. Do not buy a « VAT number » from an intermediary.
Official sources
VIES; Your Europe (« Check a VAT number »); Commission page on VAT identification numbers.
