The glossary to understand and take action

VIES

A European Commission tool that queries national information to verify a VAT number in European transactions.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

A result must be retained with its date and the customer's references. Service unavailability and a number reported as invalid are two different situations. Validation does not prove the transport of goods, the customer's solvency or, by itself, the tax treatment of the sale.

In your file

What this changes in practice

VIES makes it possible to verify the validity of a VAT number for intra-Community transactions within the European system. This verification does not, by itself, prove that all conditions for VAT treatment are met. The relevant result must be retained and the other elements of the transaction must be checked, such as the customer's status and proof of transport where required.

A scenario to help you understand

Educational example

Before an intra-Community delivery, a supplier verifies the customer's number and also gathers supporting documents relating to the movement of the goods.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier le numéro au moment utile
  • Conserver le résultat de consultation
  • Contrôler les autres conditions TVA

The practical question

Find out more

Que faire si VIES ne confirme pas le numéro communiqué ?

Vérifiez d’abord la saisie et demandez au client de confirmer ses informations. Conservez le résultat et examinez la situation avant d’appliquer un traitement fondé sur la validité du numéro. Un résultat négatif ne doit pas être ignoré, mais il ne suffit pas non plus à qualifier toute la relation commerciale sans vérifications complémentaires.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

VAT numberThe VAT number identifies a person for their value added tax obligations within the relevant system.Intra-Community supplyA supply of goods involving movement between two Member States of the European Union, the VAT treatment of which depends on the conditions of the transaction.Intra-Community VATThe term intra-Community VAT concerns the VAT treatment of transactions between Member States of the European Union.

Put it into practice

Explore further with our guides

Practical guideSales of goods within the EU: VAT number and transport evidence

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.