Validating EU VAT number

[highlandspring]

Under VAT rules I need to charge customer in the EU VAT (other than UK) unless they provide a EU VAT number.

I have discovered that one of my customers has provided a VAT number for a different company - what steps am I supposed to take to validate the information they provide.

Is there an online validator etc?

Thanks

Adrian

 

[drounding]

You may find this site useful:
http://ec.europa.eu/taxation_customs/vies/vieshome.do

EDIT: Actually I'm not sure how good this site is - I've just checked my VAT number and the details came up wrong.

 

[MartCactus]

As above, that is the URL to try.

It works for our vat number fine. But doesn't always work, especially for overseas ones.

You can also call the vat office - haven't done that for a while, but I recall they used to be quite helpful (though they probably only have access to the same db).

Intra EU sales are a pain in the backside. We had some spats with the vat man over this, fortunately we don't have the issue in our Dubai office (no vat).

We had problems eg with spanish customers putting in their personal ID numbers that were same syntax as the spanish vat numbers and hence getting a zero rated sale. It seems crazy that its easier to sell outside the EU (no vat) than to sell to another EU member state. It clearly wasn't a business person who thought up the ridiculous system.

 

[Tony Cochrane]

I'm on the blackberry so having problems checking the site.

I recall the last time I used the site it just provided you with confirmation of whether a VAT number was valid, but did not prove who it belonged to.

If this is still the case I would recommend you call HMRC (or if you're outside the UK your tax department) and request they verify the number.

HMRC need you to tell them the VAT number (including country prefix - eg, GB for British VAT numbers), the name of the company, and the company address.

HMRC will then confirm whether the number is valid and matches the info uou provided. If any of the info you provide doesn't match the details you provided HMRC will advise that they cannot verify the VAT number for you.

The number for HMRCs helpline to obtain this verification is 0845 010 9000. They are open Mon - Fri 8am - 8pm, and if you are not offered a reference number you should ask for one as HMRC will log the call against it.

I hope this helps but if anyone has any questions please feel free to contact me.

 

[MartCactus]

I'm on the blackberry so having problems checking the site.

I recall the last time I used the site it just provided you with confirmation of whether a VAT number was valid, but did not prove who it belonged to.

Certainly for our vat number it confirms our company name, and address.

 

[Kevin Hall]

Under VAT rules I need to charge customer in the EU VAT (other than UK) unless they provide a EU VAT number.

Not always true. If your customer is an "economic operator" (i.e. is in business) but has no EC VAT registration number, you can usually still zero-rate supplies of services to them. But you will need proof that the customer is in business. Of course, you might be supplying goods, or one of the "excepted" services, in which case there will be problems if your customers do not provide an appropriate EC VAT registration number.

I have discovered that one of my customers has provided a VAT number for a different company - what steps am I supposed to take to validate the information they provide. Is there an online validator etc?

You have been given the official EU online validator, which is generally quite effective (when it hasn't crashed!). More and more EC Member States are giving full names and addresses for the VAT registration numbers checked (including the UK now!). But this simply generates a further problem.

Larger businesses operate not as one company, but as a group of companies. One company represents the group and is VAT registered. Those other companies which wish to join in the VAT Group notify HMRC, but are not named on the VAT registration.

So if you get a VAT registration number in the name of another business, you need to ask what the connection is between the businesses. Yesterday we asked this and were told we had simply been given the wrong number!

Hope it helps & good luck.