To check whether a UK VAT number is valid, you can call the HM Revenue & Customs (HMRC) VAT Helpline on 0845 010 9000. Lines are open 8.00 am to 8.00 pm Monday to Friday.
However, you can also check the validity of a VAT number instantly online, with a service provided by The European Commission. The service, which allows you to check the validity of a VAT number for a business based in any EU country, has been designed primarily to protect taxpayers who become innocently involved in a chain of fraudulent transactions such as carousel fraud.
The service allows you to check online whether a VAT number that you have been given is valid. If the VAT number is valid, you can print off the result of the search and retain it as proof to show that you checked that a VAT registration number was valid at a given time and date.
The certificate will provide valuable evidence to show that you acted in good faith should HMRC challenge input tax recovery or seek payment of lost VAT.
The online system will also be useful to businesses who zero-rate sales to businesses in other EU countries. Specifically in meeting one of the conditions for zero-rating which states that your customer must be VAT registered.
The European Commission’s online VAT number validation service is available here.
Download this page in PDF format