VAT Information Exchange System
Encyclopedia
VAT Information Exchange System (VIES) is an electronic means of transmitting information relating to VAT
-registration (i.e., validity of VAT-numbers) of companies registered in EU
. The European Union requires that when goods or services are procured within the EU, VAT has to be paid only in the member state where the purchaser resides. For this reason, it is necessary that the supplier has an easy way to validate the VAT number presented by the purchaser. This validation is performed through VIES.
VIES does not maintain itself a VAT number database. Instead, it forwards the VAT number validation query to the database of the concerned member state and upon reply, it responds to the inquirer with the information provided by the member state. This information includes at least a "YES/NO" answer on the validity and existence of the supplied number, and it may also include additional information such as the holder's name and address, if this information is provided by the member state.
VIES optionally provides a unique consultation number that can be used to prove to a tax administration that a given VAT number at a given time resulted in a given validation reply.
Germany
, Italy
and Spain
provide similar services at the national level.
Vat
Vat or VAT may refer to:* A type of container such as a barrel, storage tank, or tub, often constructed of welded sheet stainless steel, and used for holding, storing, and processing liquids such as milk, wine, and beer...
-registration (i.e., validity of VAT-numbers) of companies registered in EU
European Union
The European Union is an economic and political union of 27 independent member states which are located primarily in Europe. The EU traces its origins from the European Coal and Steel Community and the European Economic Community , formed by six countries in 1958...
. The European Union requires that when goods or services are procured within the EU, VAT has to be paid only in the member state where the purchaser resides. For this reason, it is necessary that the supplier has an easy way to validate the VAT number presented by the purchaser. This validation is performed through VIES.
VIES does not maintain itself a VAT number database. Instead, it forwards the VAT number validation query to the database of the concerned member state and upon reply, it responds to the inquirer with the information provided by the member state. This information includes at least a "YES/NO" answer on the validity and existence of the supplied number, and it may also include additional information such as the holder's name and address, if this information is provided by the member state.
VIES optionally provides a unique consultation number that can be used to prove to a tax administration that a given VAT number at a given time resulted in a given validation reply.
Germany
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
, Italy
Italy
Italy , officially the Italian Republic languages]] under the European Charter for Regional or Minority Languages. In each of these, Italy's official name is as follows:;;;;;;;;), is a unitary parliamentary republic in South-Central Europe. To the north it borders France, Switzerland, Austria and...
and Spain
Spain
Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...
provide similar services at the national level.