VIES (VAT Information Exchange System) is the European Commission's system for checking whether a VAT identification number is valid and actively registered in an EU member state. The query checks the relevant country's database in real time.

Glossary · Updated June 2026

Check a VAT ID via VIES

Q: Why is a format-valid VAT ID not enough?

A VAT ID can have the right format and still not be active, for example because it has expired or was never issued. For reverse charge under Art. 196 of the VAT Directive what matters is not the format but whether the number is active in VIES on the invoice date.

Q: What happens if the VAT ID is not active?

Then the shift of tax liability does not hold cleanly. On a reverse-charge invoice the liability can fall back to the issuer, and the tax authority can request a VIES confirmation later. So the check should happen on the invoice date, not just once.

Q: What is the qualified confirmation in Germany?

In Germany the Federal Central Tax Office (BZSt) offers a qualified confirmation under § 18e UStG that also checks the partner's name and address and provides documentable evidence beyond a simple VIES query.

Q: Does Vera check the VAT ID via VIES?

Yes. The VIES check in Vera is real, not simulated. It runs through an edge function as a proxy to a VIES service and returns whether the number is valid and active. The result depends on the availability of the relevant country's VIES interface.

VIES is the EU system you use to check whether a VAT identification number is really valid and active. That is more than a formality: on a reverse-charge invoice, the buyer's active VAT ID decides whether the shift of tax liability holds. A merely format-valid number is not enough.

TL;DR

VIES (VAT Information Exchange System) from the European Commission checks whether a VAT ID is valid and active in a member state. Reverse charge under Art. 196 of the VAT Directive needs the buyer's VAT ID to be active on the invoice date, otherwise the liability falls back to the issuer. In Germany there is also the qualified confirmation at the BZSt (§ 18e UStG). Vera checks via VIES, real, not simulated.

What VIES is

VIES stands for VAT Information Exchange System and is a service of the European Commission. It does not query a central database itself, it forwards the request to the relevant country's tax administration and returns that answer: valid and active, or not. That is exactly why a query can fail when the national interface is temporarily unavailable.

Format-valid vs active

A VAT ID has a checkable structure, a country prefix plus digits, sometimes with a check digit. That structure can be verified offline. It says nothing about whether the number has actually been issued and is active. A number can look correct and still be expired or never issued. Only VIES answers the second question.

Why reverse charge depends on it

Reverse charge under Art. 196 of the VAT Directive shifts the tax liability to the recipient for intra-community B2B supplies. It requires a valid, active VAT ID of the buyer. If it is not active in VIES on the invoice date, the shift does not hold and the liability can fall back to the issuer.

Note: Check on the invoice date, not just once when you create the customer. A VAT ID that was valid a year ago can be inactive today. Document the checked status.

The qualified confirmation

In Germany the Federal Central Tax Office offers a qualified confirmation under § 18e UStG. It checks not only the validity of the number but also matches the partner's name and address and provides documentable evidence. For day-to-day invoicing the simple VIES query is more practical, for new customers and larger amounts the qualified confirmation is worth it.

FAQ

What is VIES?

The European Commission's VAT Information Exchange System, which checks whether a VAT ID is valid and actively registered in a member state.

Why is a format-valid VAT ID not enough?

The format can be correct while the number is not active. For reverse charge what counts is whether it is active in VIES on the invoice date.

What happens if the VAT ID is not active?

The shift of tax liability does not hold cleanly and can fall back to the issuer. The tax authority can request a VIES confirmation later.

What is the qualified confirmation in Germany?

A query under § 18e UStG that also matches name and address and provides documentable evidence.

Does Vera check the VAT ID via VIES?

Yes, real and not simulated, through an edge function as a proxy to a VIES service. The result depends on the availability of the national VIES interface.

Check the VAT ID before the invoice goes out

Vera checks the buyer's VAT ID via VIES and sets the correct reverse-charge codes for intra-community B2B. Really checked, not simulated.

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