Checking a VAT number takes a minute and costs nothing. A UK number is usually GB followed by 9 digits. Use HMRC's service for UK numbers and VIES for EU numbers. Do it before you pay a new supplier's first invoice, and before you reverse charge a sale of services to an EU business.
What does a valid VAT number look like?
Most UK VAT numbers are GB followed by 9 digits. Northern Ireland businesses trading goods with the EU use XI instead of GB. EU numbers start with a country code. Check UK numbers with HMRC, and XI and EU numbers on VIES.
| Number type | What it looks like | Where to check |
|---|---|---|
| UK (Great Britain) | GB followed by 9 digits | HMRC "Check a UK VAT number" |
| Northern Ireland, goods trade with the EU | XI followed by the same digits | VIES |
| EU member state | Country code followed by a national format | VIES |
A few organisations, such as some branch traders and government departments, use other formats. So an unusual number is not automatically wrong. Check it rather than guess.
How do you check a UK number?
Use HMRC's free Check a UK VAT number service on gov.uk. Enter the GB number and it tells you whether it is valid. It also shows the registered business name and address. Compare that name with the one on your invoice or contract before you pay.
You can also enter your own VAT number to get a consultation number. Keep it with the invoice or customer record. It is your proof that you checked, and when.
How do you check an EU number?
Use the European Commission's free VIES VAT number validation service. Choose the country and enter the number without the country code. VIES then checks it against that member state's own records and tells you whether the number is valid right now.
Northern Ireland businesses that trade goods with the EU use an XI prefix instead of GB. Those numbers are checked on VIES too.
Why it matters
Reclaiming VAT
You can only reclaim VAT that was properly charged by a VAT-registered supplier. If a supplier puts VAT on an invoice but is not registered, the VAT was not properly charged. HMRC can then refuse your claim. A valid VAT invoice must show the supplier's VAT number, so a missing number is a problem in itself.
Here is an example. Say a new supplier sends you a £1,200 invoice that includes VAT at 20%. £1,200 ÷ 1.2 = £1,000, so the VAT is £200. If the supplier is not registered, that £200 was not properly charged and you may not get it back. A one-minute check before you pay protects the £200.
Our reverse VAT calculator splits the VAT out of any gross figure.
Selling services to EU businesses
For business-to-business services to EU customers, you need the customer's VAT number to apply the reverse charge. Under the reverse charge, the customer accounts for the VAT instead of you. Without a valid number, you cannot show the customer is in business. Our guide to EU VAT for UK businesses covers when the reverse charge applies.
Warning signs
- Number not found. It may be mistyped, or the business may not be registered. Ask the supplier to confirm it in writing.
- Name does not match. A trading name can differ from the legal name, so ask which it is. A completely different business is a red flag.
- VAT charged by an obviously small operation. A one-person trader doing occasional jobs may well be registered, but check. If the number fails, do not pay the VAT until it is sorted.
- No VAT number on the invoice at all. An invoice showing VAT without a VAT number is not a valid VAT invoice.
What to do now
- Check every new supplier who charges VAT before paying their first invoice.
- Check every new EU business customer before you reverse charge a service.
- Save the consultation number or a screenshot of the result with your records.
- Recheck long-standing suppliers now and then, as businesses deregister.
What has not changed
- The cost. Both HMRC's checker and VIES are free.
- The reclaim rule. You still cannot reclaim VAT that a supplier was not entitled to charge.
- The invoice rule. A valid VAT invoice must still show the supplier's VAT number.
For the basics of how VAT works, see what is VAT.
Questions
How do I check a UK VAT number?
Use HMRC's free "Check a UK VAT number" service on gov.uk. It shows whether the number is valid and the registered name and address.
How do I check an EU VAT number?
Use the European Commission's VIES service. Pick the country and enter the number.
What does a UK VAT number look like?
Usually GB followed by 9 digits. Northern Ireland businesses trading goods with the EU use XI instead of GB.
Can I reclaim VAT if the supplier's number is invalid?
Your claim is at risk, because you can only reclaim VAT properly charged by a VAT-registered supplier. Ask the supplier to sort it out before you pay the VAT.
