How to check an EU VAT number (and when you can invoice with 0% VAT)

If you sell to businesses in other EU countries, one number decides whether you charge VAT: your customer’s VAT number.

The short version

For B2B sales to another EU country, you can usually invoice without VAT only if your customer has a valid VAT number. For services, the customer then accounts for the VAT themselves. This is called reverse charge. For goods, it is an intra-community supply, and the goods must really leave your country.

Step 1: Check the number

The European Commission runs a free service called VIES that confirms whether a VAT number is registered. Enter the country and number, and it answers valid or not valid. Some countries, like Germany, do not return the company name and address. Greece uses the prefix EL, and Northern Ireland uses XI for goods.

Keep a proof of the check with the invoice. If the number turns out to be wrong later, that record shows you did your part.

Step 2: Decide the VAT treatment

Same country as your customer: normal local VAT.
Business in another EU country with a valid VAT number: usually 0%, with reverse charge for services.
Private customer in another EU country: usually your own country’s VAT, until your cross-border sales to private customers pass 10,000 EUR a year. After that, the customer’s country rate applies, reported through the One Stop Shop (OSS).
Customer outside the EU: usually no EU VAT, with proof of export for goods.

Step 3: Write the right text on the invoice

For reverse charge, a common wording is: “Reverse charge - VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)”. Show both VAT numbers.

A free tool for this

I built free tools for exactly these steps: a VAT number checker, a reverse charge helper and an e-invoice maker for XRechnung and Peppol. No signup, and your data stays in your browser.

This is general guidance, not tax advice. Special rules exist for property, events, transport and some digital services. Ask your tax office or accountant if you are unsure.