What is VIES check? Meaning and explanation

VIES stands for VAT Information Exchange System, a European Commission system that lets you check whether a VAT identification number is valid in the member state that issued it. The check shows whether the number is active and often also the name it is registered to. VIES is used for supplies and services within the EU, where the VAT treatment depends on the customer's status.

For a firm, a valid customer VAT number is a condition for applying the zero rate or reverse charge to intra-community supplies. An invalid number can mean Dutch VAT is due after all. The check also helps on the purchase side: an invoice with a non-existent VAT number may indicate an error or a fraudulent invoice.

Autoboeker checks VAT numbers via VIES as a standard step in AI processing, for all four connected packages. That check runs alongside recalculating subtotal, VAT and total, the IBAN check and flagging duplicate invoices. Together with detecting within and outside the EU, the VIES check forms the basis for correct VAT treatment of international invoices.