What a VAT number looks like
| Who | Format | Example |
|---|---|---|
| Most UK businesses | GB and 9 digits | GB123 4567 89 |
| Some UK businesses registered in parts or branches | GB and 12 digits | GB123 4567 89 001 |
| Northern Ireland businesses trading goods with the EU | XI and 9 digits | XI123 4567 89 |
| EU businesses | Their country code, then 2 to 12 characters (Greece uses EL) | DE123456789 |
Every EU country has its own layout. Our guide to UK and EU VAT number formats lists them all.
How to check one
- Find the VAT number on the invoice, quote or the supplier’s website.
- Check it with the official register. UK numbers starting GB are checked with HMRC’s Check a UK VAT number service. EU numbers, and Northern Ireland numbers starting XI, are checked with the European Commission’s VIES service.
- If it’s valid, compare the business name and address with the invoice. They should match.
- If you want proof that you checked, add your own VAT number, and keep the reference with the invoice.
Neither service lets you search by business name: you need the number. Some EU countries don’t share the name and address through VIES, so you may only see whether the number is valid.
Getting proof that you checked
HMRC’s service can give you a reference number that proves when you checked a UK VAT number, if you enter your own UK VAT number too (GOV.UK). VIES does the same for EU numbers when you give your own EU or XI number. Keep the reference, and the date and time of the check, with your copy of the invoice.
When a number doesn’t check out
- A typing mistake. Most failed checks are a missing or swapped digit. Copy the number again from the original.
- The wrong prefix. UK numbers start GB. Austrian numbers start ATU, Greek numbers start EL, and Northern Ireland goods traders use XI.
- The business has deregistered. It can no longer charge VAT. Ask for a new invoice without VAT.
- The number belongs to someone else. If the name and address don’t match, don’t pay the VAT until the business explains.
The European Commission’s advice for a number that still shows as invalid is to check it with the business, and for that business to ask its own tax authority to correct its records. Only national tax authorities can update the register (VIES FAQ, question 7). There’s more in what to do if a supplier’s VAT number isn’t valid.
What a valid result does and doesn’t tell you
A valid result means the number is on the register and shows who it’s registered to. It doesn’t tell you the business is trustworthy, that the invoice is genuine, or that the bank details on it are right. For bank details, use your bank’s Confirmation of Payee check.
It matters because the VAT invoice you receive is your main evidence for reclaiming the VAT you paid. HMRC calls VAT invoices “the primary evidence” for recovering input tax (Notice 700/21, section 3.2).