Checking VAT numbers via VIES: small effort, big difference
Written by Ilias Aarrass5 min read · Last reviewed on 
Written by Ilias Aarrass5 min read · Last reviewed on With business clients in other EU countries you usually put no Dutch VAT on the invoice: for services the VAT is reverse-charged and for goods the zero rate applies. One hard condition hangs on that advantage, often skipped in practice: your client must have a valid VAT identification number, and you must be able to prove it. The check takes thirty seconds via VIES, the free European validation system. Skip it and turn out to have an invalid number on the invoice, and the VAT lands on you.
Why the check feels mandatory and is
The zero rate on intra-Community supplies and the reverse charge on B2B services exist only towards businesses. Your client's VAT number is the proof. If an audit shows the number on your invoice did not exist or did not belong to that client, the Dutch tax authority can assess the VAT on you: 21% over revenue for which you never received VAT, plus interest. You also report this revenue in your EC sales listing, matched per number against your client's returns in their country. A wrong number thus surfaces by itself eventually. The wider rules are in VAT and foreign clients.
How the VIES check works
VIES is the European Commission's free site for validating any EU VAT number. The routine:
- Request the VAT number before sending the first invoice, and store it in your client records.
- Enter country and number on the VIES site and check that name and address match your client, where the country returns them.
- Keep the proof: a screenshot or the consultation number VIES can issue, with the date. That is your substantiation if questions come later.
- Repeat the check periodically for regular clients, say annually or at the first invoice of the year; numbers lapse on legal-form changes or deregistration.
What to do when the number is invalid
If VIES says 'invalid', first check with your client: sometimes it is a typo, an old number or one freshly requested and still processing. Foreign systems can lag days. If a valid number never comes, treat the client as a consumer and invoice with Dutch VAT; that is your safety net. Once the valid number arrives, correct with a credit invoice and a new one without VAT, see issuing a credit invoice. For completeness: for clients outside the EU there is no VIES; other proof of business status suffices and different rules apply.
Frequently asked questions
Must I also check Dutch clients in VIES?
For ordinary domestic invoices at 21% or 9% no check is needed; you remit the VAT anyway. It is useful in domestic reverse-charge situations, such as construction subcontracting, where you also lean on your customer's number.
VIES shows no name and address with the number. Is that suspicious?
Not necessarily: some countries, Germany included, return only valid or invalid for privacy reasons. Then keep, besides the check, something linking the number to your client, such as their letterhead, website or contract.
Does this also apply when supplying EU businesses via a platform?
If the platform handles invoicing and VAT itself, the check usually sits with the platform; verify in the terms who invoices. Invoicing directly yourself, the rules in this article simply apply.
What exactly is the EC sales listing?
A separate digital return besides your VAT return listing per EU client the VAT number and amount of intra-Community supplies and services, usually quarterly. The tax authority invites you automatically once such revenue appears in your VAT return.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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