The VIES (VAT Information Exchange System), is a tax data and information exchange system between the member states of the European Union.
VIES has been created to tackle fraud, tax evasion and avoidance.
The VIES is a tool established by EU tax legislation in order to combat fraud, evasion and tax avoidance, allowing automatic exchange of information between the financial administrations of EU Member States to verify in real time the existence, and regularity, of a Community VAT number.
The obligation to register with VIES exists for all VAT subjects who carry out business, art or professional activities in the territory of the State, or establish a permanent establishment there.
Registration on the VIES list is free and can be done directly by the taxpayer through the website of the Revenue Agency.
- Access the VIES VAT number validation.
- Enter the VAY number you would like to check.
- Select the Member State from the drop-down menu.
- Click Verify.
- Valid VAT Code - The VAT identification number entered is formally correct and corresponds to a trader authorised for intra-Community purposes;
- Invalid or Incorrect VAT Code - The VAT identification number entered is either 'invalid' because it is not included in the database of authorised persons or formally incorrect, i.e. it does not comply with the algorithm envisaged by the selected Member State.