VIES
EU VAT-number validation system, central to intra-Community trade.
Definition
VIES is not a database: it queries the national VAT register of the relevant Member State in real time and returns whether a number is valid (and, depending on the country, the holder's name and address). The check underpins VAT-exempt intra-Community supplies and supports verification of EC Sales Lists.
Origin
Operated by the European Commission under the administrative-cooperation framework of Council Regulation (EU) No 904/2010. A SOAP interface (checkVat) is published by DG TAXUD.
Example in context
SOAP request: <countryCode>FR</countryCode><vatNumber>12345678901</vatNumber> → response <valid>true</valid> with the holder's name and address.