How to check a UK or EU VAT number before you invoice
A customer's VAT number decides whether you charge VAT or apply the reverse charge. Checking it takes a minute: HMRC's service for UK numbers, the EU's VIES for EU numbers.
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- 2 min read
"UK VAT number check" and "uk vat number checker" are among the top completions for "uk vat". The check is quick and the record is worth keeping, because it is often your only evidence for not charging VAT.
Where to check
| Number | Format | Where to check |
|---|---|---|
| UK | GB + 9 digits (some 12) | HMRC: Check a UK VAT number |
| Northern Ireland goods | XI + digits | VIES |
| EU | Country code + digits, e.g. DE, FR, NL | VIES |
HMRC's service shows the registered name and address. It can also give you a consultation number to keep as proof of when you checked.
Why it matters on the invoice
A UK company selling consulting services to a business in the Netherlands applies the reverse charge: no UK VAT, and the Dutch customer accounts for VAT. The rule depends on the customer being a business. A valid VAT number, checked on VIES and saved, is the evidence HMRC expects.
A UK company selling to a UK business checks the GB number so the input VAT the customer claims is valid and the invoice is correct.
A routine that takes a minute
- Ask for the VAT number when the customer signs up.
- Check it on HMRC's service or VIES.
- Save the result with the date.
- Put the number on every invoice.
- Re-check yearly or if details change.
Payments that match the invoice
Ask customers to pay with the invoice number as the reference. Payments that arrive with clear references are easier to match to the VAT record, and easier to show in an inspection.
Paying into the United Kingdom: the local rail
| What | Detail |
|---|---|
| Local rail | Faster Payments |
| Run by | Pay.UK |
| Settlement | Seconds, 24/7; the scheme limit is £1,000,000, and each bank sets its own |
Bacs still carries most payroll and Direct Debits, on a three-day cycle.
Source: Pay.UK: Faster Payment System. Checked when this guide was last updated; the scheme's own page has the current figures.
Where Rivet fits
Rivet gives UK companies GBP and EUR details on Growth and USD on every plan, with each receipt showing the payer and reference. Rivet is not a bank; regulated partner institutions hold the funds. See selling to EU customers from a UK company.
Questions people ask
How do I check a UK VAT number?
Use HMRC's Check a UK VAT number service on GOV.UK. It confirms validity and shows the registered name and address.
Can I check a UK VAT number on VIES?
Not for GB numbers since 1 January 2021. XI numbers, used for Northern Ireland goods trade with the EU, can be checked on VIES.
Why does a valid number matter?
For B2B services to an EU business, the reverse charge depends on the customer being a business. A valid VAT number and a saved check are your evidence.
What if the number is invalid?
Ask the customer to confirm it. If they are not VAT registered, you may need to treat the sale as B2C, with different VAT rules.
Sources
Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.
More from Alexia M. →This article is general information, not legal, tax or financial advice. Rules and fees change; check the sources above and the provider’s current terms before you act on them.
- uk vat number check
- vat number checker
- vies
- reverse charge
- hmrc
- eu vat
