Before you invoice a business in another EU country without VAT, you need to know that its VAT number is valid. The check above asks the European Commission's VIES service, which confirms whether a VAT number of an EU member state is valid at the moment you check. It is free and needs no sign-up.
The guide is general information, not legal or tax advice.
Why the number matters
Since 1 January 2020, a valid VAT identification number of the buyer is one of the conditions for a VAT-free supply of goods to a business in another member state (VAT Directive, Article 138(1), as amended by the 2018 “quick fixes”). Without it the exemption can be refused, and the seller may owe the VAT.
How to type the number
- Country code first, then the number: EE102090374, DE123456789, FI12345678. Spaces, dots and dashes do not matter.
- Greece uses EL, not GR; Northern Ireland uses XI for goods.
- Numbers of countries outside the EU — such as Norway, Switzerland or the United Kingdom — are not in VIES.
What the answer means
- Valid — the member state confirms the number at the time shown.
- Not valid — the number does not exist or is not registered for intra-EU trade. Ask your customer before you invoice without VAT.
- Not available — VIES or the member state's system did not answer. This says nothing about the number; try again later.
For an Estonian number we also show the companies of the commercial register that carry it: the members of a VAT group share one number. For other countries we show only whether the number is valid — the name VIES returns can be a person's.
Keep a record
Save the date and time of your check with the invoice. VIES itself gives a consultation number when the person checking enters their own VAT number on the European Commission's site; our check does not.
Need an Estonian VAT number?
A ready-made company with a VAT number can issue invoices with VAT from the first day: €1,150 at a notary office in Tallinn or €1,450 remotely by power of attorney, with the registered address and the licensed contact person for the first 12 months. For a company you already own, we prepare the VAT number application for €250.
Prices are without VAT. All communication is by email.
To see which of our services your company needs, open the Business Navigator.
Frequently asked questions
Can one VAT number belong to several companies?
Yes. The members of a VAT group share one VAT number. For an Estonian number the search shows every company of the commercial register that carries it.
What does “not available” mean in the VAT number check?
VIES or the member state's system did not answer. It says nothing about the number itself; try the check again later.
Why check a customer's VAT number before a VAT-free invoice?
Since 1 January 2020 a valid VAT identification number of the buyer is one of the conditions for a VAT-free supply of goods to a business in another member state (VAT Directive, Article 138(1)). Without it the exemption can be refused and the seller may owe the VAT.