In business, it is always important to check that you have the correct information to hand, including verifying that the VAT number/s you have for other businesses are correct. You can verify UK VAT numbers using the UK VAT checker on the GOV.UK website, while you can check EU VAT numbers using the European Commission’s VIES website. Having the correct VAT number will ensure that your VAT claims are processed without delay and you remain compliant with the tax law. In this article, we will explain all you need to know about using the UK VAT checker on the GOV.UK website, and an EU VAT number on the VIES website.
What is a Value Added Tax (VAT) number?
A VAT number is a unique identifier given to businesses registered for VAT in their respective country. Value Added Tax (VAT) is charged on goods and services and is collected by the seller from the customer and paid to the relevant revenue collection authority. This is HMRC or, in the case of Northern Ireland, the Northern Ireland Corporate Tax Office (NIrCTO).
VAT numbers play an important role because they ensure that VAT is correctly accounted for by HMRC and that any VAT paperwork and VAT returns are correct. As a business in the UK, it is always recommended to check any VAT numbers you receive to make sure that they relate to the business entities you deal with and that they are properly registered for VAT.
Why might I need to verify a UK or EU VAT number?
By verifying a VAT number before it is used, you can ensure:
- It is authentic
- It is a valid and current VAT number registered to a real business
- It is registered to the company you are dealing with
- There is no potential for fraud
- You are compliant with the tax laws in your country and avoid a penalty
- Your paperwork is correct
- VAT is charged and paid correctly
- VAT is correctly calculated and accounted for cross-border trade within the UK and
- VAT is correctly calculated and accounted for when buying from and to other countries
Don’t be a victim of VAT fraud
All invoices from a VAT-registered business should include a VAT number. The business collects the VAT from its client, and this is then paid to His Majesty’s Customs and Excise (HMRC). This is what should happen, but some fraudsters take advantage of the system. Under the UK tax law, if a business does not register for VAT when they are not supposed to charge VAT on their goods or services, doing so is fraud. If a business sends you an invoice with a VAT number and it is not authentic (i.e. it is a fake VAT number), there is a possibility that they are attempting to charge you VAT but intend to keep this for themselves.
Some fraudsters go one step further and have one genuine and one non-genuine VAT number. If, after committing an act of VAT fraud, they are found out, they may argue that they are actually VAT registered but simply used the non-genuine version in error.
Checking that the VAT number you are about to use is both valid and registered to the business you are dealing with can prevent this type of fraud from occurring in the first place.
How can I verify a VAT number in the UK?
There are 2 main ways to verify that a VAT number you have is correct and valid, as follows:
- By using the HMRC UK VAT checker on the GOV.UK website. This service is entirely free of charge and quick to use, but it can only be used for UK VAT numbers
- By using the European Commission’s online VIES service. This is also free of charge to use and is specifically for the verification of VAT numbers issued within the European Union. Hence, if you buy or sell products from businesses in the EU, you may need to verify that you have the correct VAT number/s.
These 2 services provide the best possible way of verifying that a VAT number is valid.
What are the differences between VIES and the UK VAT Checker?
The following table sets out how the UK VAT Checker and the EU VAT Information Exchange System (VIES) compare:
|
UK VAT Checker |
VIES |
|
|
Region |
Checks the validity of a UK VAT number. |
Checks the validity of VAT numbers across EU Member States. |
|
Data Source |
UK Government (HMRC) Access is restricted to the UK VAT database. |
European Commission (EU-wide system) Access is to EU-wide VAT numbers in real-time. |
|
VAT numbers checked |
Only for VAT numbers issued by HMRC. |
Covers VAT numbers issued by all EU member states. |
|
How to access |
||
|
Service Type |
Free service provided by HMRC. |
Free service provided by the European Commission. |
|
VAT Number Format |
Follows the UK format: GB followed by 9 digits. |
EU VAT numbers follow the specific format of each country (e.g., ATU12345678 for Austria). |
|
Response |
If valid provides the name and address of the registered business |
If valid, only confirms that it matches a given company name and address (this is not provided) |
Verifying a VAT number using the GOV.UK website
HMRC provides a UK VAT checker on the GOV.UK website. In particular, the UK VAT checker can be used to:
- Verify that a UK VAT registration number is valid
- Verify that the VAT-registered name and address of the business you are dealing with and
- Prove when you checked a particular UK VAT number – this is only possible if you are a UK VAT-registered business and have your own VAT number.
The UK VAT checker is free of charge and very quick and easy to use.
How do I use the HMRC VAT number-checking service?
To use the HMRC UK VAT Checker service, you first enter the VAT number that you wish to verify. UK VAT numbers may start with the letters ‘GB’ and have 9 numeric digits, e.g. GB123456789.
The UK VAT number checker will then verify the number provided and respond with:
- The VAT number is invalid if it does not match the VAT number of any UK VAT-registered business, or
- The VAT number provided is valid – if it is, the response will include the name and address of the VAT-registered business and the date and time of the search.
Example of a valid response from the HMRC VAT number checking service
The response for Tesco’s VAT number (220430231) is:
Valid UK VAT number
220430231
VAT registration details
Registered business name
TESCO PLC
Registered business address
CIRRUS A
SHIRE PARK KESTREL WAY
WELWYN GARDEN CITY
AL7 1GA
GB
Search completed on 7 February 2025 at 10:13am (GMT).
You can also choose an option (i.e. a tick box) to receive proof of the check you carried out. However, you will need to enter your business’s VAT number to do this.
Verifying a VAT number using the VIES website
The European Commission provides a free online VAT number checking service called the VAT Information Exchange System (VIES) on its website to verify VAT numbers issued in European Union countries and Northern Ireland. It allows you to check if a business is registered to trade cross-border within the EU. The data within the VIES system comes from the various national VAT databases from each EU country. As with the UK system, you can use the VIES system to verify whether an EU VAT registration number is valid or not.
How do I use the European Commission’s VIES VAT number checking service?
To use VIES, you visit the online VIES VAT number validation service on the European Commission’s website. Once on the VIES webpage, simply:
- Enter the member state of the business you are verifying (mandatory)
- Enter the VAT number to be checked (mandatory)
- Enter your member state (not mandatory)
- Enter your VAT number (not mandatory)
- Click ‘verify’
Users receive either a confirmation that the VAT number provided is valid or invalid. It is important to note that VIES differs from the UK VAT Checker. Due to the GDPR and data protection rules in the EU, the individual national authorities do not provide the name and address of the business linked to the VAT number; hence, these are not shown in the VIES search result. They will only confirm if there is a certain name and address is associated with a specific VAT number or not.
What should I do if a VAT number is not valid or correct?
If the VAT number you have entered is not valid or correct, the first step is to contact the business to ensure that you are using the right one. It may be that it is an old VAT number that is no longer registered. It may also be the case that it is a valid number, but the company has changed ownership, name or address. In this case, they must ensure that the correct details are registered with the relevant tax authority.
If you are still unsure what to do, contact the HMRC helpline (assuming it is a GB VAT Number) on 0300 200 3700.
Final words
We hope you have found this guide to VAT number verification useful. As we have discussed, it is advisable not to assume that the VAT number you have been provided by a business you deal with is correct and valid. It is incumbent on all businesses, regardless of size, to carry out a check that this is the case. Doing so will remove the possibility of fraud, incorrect accounting and paperwork, delays in payment and shipping of goods, and general inconvenience. As they say, “it is better to be safe than sorry”.