If you are dealing with a new customer or supplier and want to verify whether the VAT registration number (VRN) they have provided is valid, there are several ways to do so.
If you are just starting up in business, try our guide to VAT for the self-employed.
- Use the HMRC online VAT checking service.
- Call the HMRC VAT helpline.
- For EU VAT checking, use the VIES system, run by the European Commission.
1. Use HMRC’s online VAT checking service
The best way to verify the validity of a UK VAT number is to use HMRC’s online VAT checking service.
This will tell you whether the number is valid and normally provides the name and address of the business it is registered to.
Most UK VAT registration numbers have nine digits, sometimes shown with the letters GB in front, in the format GB 123456789.
Don’t assume that a VAT number is invalid just because it isn’t in the usual nine-digit format, as there are some exceptions.
If you need to prove that your own business is registered for VAT, the service can also do that.
If your business is VAT registered, you can enter your VAT number when carrying out a check and obtain evidence that the check was made. This is worth saving with your records.
2. Call the HMRC VAT Helpline
Another option is to contact HMRC directly.
The VAT Helpline number is 0300 200 3700 and the current opening hours are Monday to Friday, 8 am to 6 pm, excluding bank holidays. HMRC generally encourages businesses to use its online services first.
3. For the EU, use the VAT Information Exchange System (VIES)
The VIES website, operated by the European Commission, allows you to verify the validity of VAT registration numbers used by businesses in EU member states.
Since the UK left the EU, ordinary GB VAT numbers are no longer checked through VIES.
Northern Ireland is different. Under the Windsor Framework, businesses trading goods between Northern Ireland and the EU may use an XI prefix before their normal UK VAT number, for example XI 123456789. These numbers can be used with EU VAT systems such as VIES.
The VIES system checks information held by the individual member states’ VAT databases.
To validate an EU VAT number, go to the European Commission’s VIES service.
Select the country where the business is registered and enter the VAT number. The service will tell you whether the number is valid.
Depending on the information made available by the relevant country, you may also see the name and address of the business associated with the VAT number.
For Northern Ireland businesses trading goods with the EU, the XI prefix is particularly important. You can read more about VAT when selling or moving goods between Northern Ireland and the EU.
Keep a copy of your search
Once you have checked a VAT number, it is sensible to save or print the result.
If you use HMRC’s UK checker and enter your own VAT registration number, you can generate evidence showing that the check took place.
Keeping this with your records may be useful if HMRC later asks why you treated a supplier or customer as VAT registered.
Do not treat a successful VAT-number check as proof that every transaction with that business is genuine, though. It is simply one useful part of your normal checks.
VIES is also important for Northern Ireland businesses making certain supplies of goods to VAT-registered customers in the EU, where the customer’s VAT status can affect the VAT treatment.
What to do if a VAT registration number is not valid?
If you enter a VAT number into the HMRC or VIES website and are told it is invalid, the first step is to check the number again with your customer or supplier. They may simply have given you the wrong one.
If the number is still invalid after you have double-checked it, tell the customer or supplier and ask them to investigate.
In some cases, particularly with a newly registered business, the details may not yet have appeared in the relevant system.
In rare cases, a business may provide a VAT number which belongs to somebody else. If the name or address returned by the checker does not match the business you are dealing with, investigate further before proceeding.
You can only reclaim VAT if you have a valid VAT invoice
You normally need a valid VAT invoice before you can reclaim VAT charged by a supplier.
For a full VAT invoice, the information normally includes:
- The supplier’s name, address and VAT registration number.
- A unique invoice number.
- The invoice date.
- The tax point or date of supply, if different.
- The customer’s name and address.
- A description and quantity of the goods or services supplied.
- The amount excluding VAT.
- The VAT rate applying to each item.
- The total VAT charged, shown separately.
For supplies worth £250 or less including VAT, you can sometimes use a simplified VAT invoice instead, with fewer details required.
Before claiming back VAT, check that the invoice contains the information required for that type of invoice. It is also good practice to verify the supplier’s VAT number, especially where a large amount of VAT is involved.
Our sole trader invoice guide and templates explain what to include on VAT and non-VAT invoices.
You may also find our guides to VAT registration and charging VAT while waiting for your VAT number useful.
If you do not have the right evidence to support a VAT claim, HMRC may refuse the input tax deduction.