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13-Nov-2017 00:26

Q22 - I try to validate a Spanish VAT number, the number is valid but the name and the address are not provided.Q23 - Is there a database with all VAT registered persons available? Depending on the national rules on data protection, some Member States will also provide the name and address linked to the given VAT number as they are recorded in the national databases.If the number quoted by your customer, even after checking, continues to be ‘invalid’, you should ask that business to contact his/her tax administration to request that the data in the national VAT Information Exchange System (VIES) be updated (only national tax administrations can update VIES data).

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Some Member States require an additional registration for intra-EU transactions and record in their national VIES databases only such VAT numbers; therefore, it is possible that a VAT number, even if correct, will not be validated through VIES, because the owner of that VAT number is not involved in intra-EU transactions or did not register for that purposes with his/her tax administration.

Q20 - What do I have to do if I cannot check the validity of the VAT number of my customer?

Q21 - Austrian VAT numbers have an "ATU" prefix, but the Commission´s web site only provides an "AT" prefix for Austrian numbers.

The tax administration that has to be contacted is always the administration that has allocated the VAT identification number for which mistakes or incorrect data are encountered.

This tax administration can be identified by the country prefix that precedes the VAT identification number.Q12 - What do I have to do if my own VAT number appears as invalid?Q13 - What do I have to do if the VAT number of my customer appears as invalid?All taxable persons have the obligation to inform their tax administration that they perform VAT taxable transactions; in exchange, tax administration provides them with a unique VAT number.