How to check your client’s VAT registration number is correct?

Please note, we do not provide a checking facility to verify VAT numbers. To verify UK and EU VAT registration numbers we would suggest using the below link to the Europa website VIES or contacting the HMRC VAT Helpline, also noted below.

When a business sets up a new purchase ledger account for example, it is good practice to check the supplier’s VAT number because, if it is invalid, so is the tax invoice and HMRC may disallow your input tax claim.

It is also important when dealing with sales to businesses in other EU Member States because if you get the VAT number wrong you should not zero-rate the sale.

A majority of such cases may be innocent errors, such as printing mistakes. However, the fraudulent use of another trader’s number is prevalent in certain sectors of business, so checking is potentially a valuable precaution. HMRC have recently issued a revised Notice 725, The Single Market, which includes a useful checklist, see table below.

Checking UK and EU VAT numbers

To check that a UK VAT number is valid you should first check that it is 9 digits long. (This does not include

the GB which is sometimes stated at the beginning). The first 7 digits are random numbers and the last 2 digits are based on a formula using the first 7 numbers.

UK and EU VAT registration numbers can be verified using the Europa website VIES http://ec.europa.eu/taxation_customs/vies/ or by contacting the VAT Helpline on 0845 010 9000.

New HMRC VAT registration numbers checklist

HMRC have issued a revised Notice 725, The Single Market, which includes a useful checklist (see below ) to enable businesses to help spot incorrect VAT registration numbers at a glance. The full document can be read here .

Contact us

We are a west of London based firm of chartered accountants and tax advisors who can provide a full range of VAT compliance and advice services for your business. Contact our VAT specialist today if you need VAT advice for your business, or find out more about our range of VAT services .

Please note, we do not provide a checking facility to verify VAT numbers. To verify UK and EU VAT registration numbers we would suggest using the above link to the Europa website VIES or contacting the HMRC VAT Helpline, also noted above.

Source: www.rousepartners.co.uk

Category: Taxes

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