VIEs

VIES, or the VAT Information Exchange System, is an EU-wide system used to verify the validity of value-added tax (VAT) identification numbers issued to businesses registered in member states. It is designed to support cross-border trade within the European Union by ensuring that VAT numbers supplied by traders are valid for intra-community transactions and, where available, to provide related business details.

The system is operated by the European Commission in cooperation with national tax administrations. VIES does not function as a centralized tax database; instead, it acts as a distributed verification tool that queries the national VAT databases of EU member states. When a VAT number is submitted, VIES checks the syntax and then confirms whether the number exists in the issuing member state’s records. The response typically indicates validity and, depending on the member state, may also include the registered name and address of the VAT-registered entity.

Access to VIES is provided through a web portal hosted by the European Commission and through a SOAP-based web service that allows integration with business software and accounting systems. This facilitates real-time validation during invoicing and other cross-border activities, supporting correct VAT treatment and helping to deter fraud. Privacy and data-sharing practices vary by member state; not all responses include company identifiers beyond the VAT number.

VIES has been an ongoing component of the EU’s VAT framework since the 1990s, evolving with changes in EU VAT rules and the expansion of the union.