VAT number

A VAT identification number identifies a business for VAT purposes. For intra-EU trade, VIES can check whether relevant registration information exists in national systems. An EORI number serves the separate purpose of customs identification.[1]

Check its association with the intended contracting party and retain the validation record. An invalid VIES result can have several causes, including pending registration or missing activation for intra-EU transactions.[1] Do not automatically infer fraud or the correct VAT treatment from a single result.