What is a vat id number
Q7. The system indicates that a number is invalid. What action should I take?
If a VAT number is shown as invalid, in the first instance check with your customer that the number quoted is correct (correct number of characters, correct length and country prefix). If the number quoted by your customer, even after checking, continues to be ‘invalid’, you should ask that business to contact its tax administration to request that the data in the national VAT Information Exchange System (VIES) be updated (only national tax administrations can update VIES data).
Should you find out that your business’ data are incorrect or not up to date, you should contact your own tax administration and ask for it to be corrected. Please note that some EU tax administrations will require you to submit such requests in writing or by completing a form.
The tax administration that has to be contacted is always the administration that has allocated the VAT identification number for which mistakes or incorrect data are encountered. This tax administration can be identified by the country prefix that precedes the VAT identification number at stake. The adjustments are done in conformity with the domestic procedures of the Member State concerned.
Attached you can find a list containing the web-links to the homepages of the national
tax administrations that you can contact in order to request that the data be corrected
Q8. Do I need to have a valid VAT identification number for my customer before I make an intra-Community supply?
To make an intra-Community supply without charging VAT, you should ensure that the person to whom you are supplying the goods is a taxable person in another Member State, and that the goods in question have left, or will leave your Member State to another MS. VAT-number should also be in the invoice.
Q9. Do I need a valid VAT number for my recapitulative statement?
Yes. The number of your customer quoted in your recapitulative statement which you submit to your tax administration must be correct.
Q10. What is a recapitulative statement?
Taxable persons making the intra-Community supplies report the total supplies in the relevant quarter to each taxable person in another Member State on a recapitulative statement which is submitted to the tax administration of the taxable person making the supply.
Q11. Is it possible to know the algorithms used by Member States in the construction of their VAT identification numbers?
The European Commission cannot divulge these algorithms. However, the structure of VAT identification numbers is given in the table below.
VAT identification number structureSource: ec.europa.eu