Short answer
You check a VAT number in VIES, the European Commission system that queries the VAT registers of the EU countries. A Dutch VAT ID is NL followed by 9 digits, the letter B and 2 digits; a Belgian VAT number is BE followed by the 10-digit enterprise number. This tool first tests the check digit, then asks VIES whether the number is valid and, if the country shares them, which name and address it belongs to.
How do you check a VAT number?
If you also enter your own VAT number under "Need proof?", VIES issues a consultation number. It shows that you checked this number on that date. Keep it with your records.
- Enter the VAT number with its country code, such as DE or FR. For Dutch and Belgian numbers you can leave the code out; dots and spaces are fine.
- The tool first checks the structure and the check digit, so a typo shows up straight away.
- It then asks the VAT register of that country, through VIES, whether the number is valid.
- You see the name and address if that country shares them, and when the check was made.
- For Dutch and Belgian numbers you also see whether the business is registered on Peppol with that number.
Why check your customer’s VAT number?
When you invoice a business in another EU country without Dutch or Belgian VAT, under the reverse charge for services or at 0% for an intra-community supply, their VAT number must be on the invoice. The Dutch Belastingdienst asks you to check that number in VIES: if your customer turns out not to be a business, you risk an additional assessment and a fine.
In Belgium the customer’s VAT number belongs on every invoice to a VAT-registered business, under article 5 of Royal Decree no. 1 on VAT. Check the number before the first invoice to a new customer, and again if you haven’t invoiced them for a while.
Belastingdienst: checking a VAT ID (in Dutch)
What does "not valid" mean in VIES?
VIES only tells you whether a number is currently in that country’s VAT register as a valid number for trade within the EU. "Not valid" can have several causes:
- You were given another number than the VAT identification number, or it contains an error the check digit doesn’t catch.
- The business is not, or no longer, registered for VAT.
- In some countries a VAT number only appears in VIES once the business is registered for trade with other EU countries.
What to do
Ask your customer for their VAT identification number and check it again. If it is still not valid, don’t invoice under the reverse charge or at 0% until it is. If a country’s VAT register cannot be reached, that says nothing about the number: try again later.
How to find a company’s VAT number
VIES does not search by name, so you need the number itself. There is no public list of Dutch VAT IDs, and neither KVK nor the Belastingdienst gives out another business’s VAT ID. You find it on the business’s invoices and often on its website, or you ask your customer.
A Belgian VAT number is BE followed by the enterprise number. Type a Belgian company’s name in the tool and we look it up in the Peppol Directory to show its VAT number. If it isn’t listed there, search by name in KBO Public Search, the Belgian company register.
A Dutch business has two numbers: the VAT ID (btw-id) for invoices and customers, and the VAT tax number (omzetbelastingnummer) for the tax authority. In VIES and on invoices you use the VAT ID.
KBO Public Search: search by name
What does a VAT number look like? Format by country
Every EU VAT number starts with a two-letter country code. For Greece it is EL, not GR. The prefix XI exists for goods to and from Northern Ireland.
| Country | Format |
|---|---|
| Netherlands | NL + 9 digits + B + 2 digits |
| Belgium | BE + 10 digits, starting with 0 or 1 |
| Germany | DE + 9 digits |
| France | FR + 2 digits or letters + 9 digits |
| Luxembourg | LU + 8 digits |
| Austria | ATU + 8 digits |
| Spain | ES + 9 characters, with a letter at the start, the end or both |
| Italy | IT + 11 digits |
| Poland | PL + 10 digits |
| Greece | EL + 9 digits |
Can your customer receive e-invoices?
For a valid Dutch or Belgian number, the tool also checks whether the business is registered on the Peppol network with that number. Dutch businesses are usually registered with their KVK number; if the VAT ID isn’t found, check the KVK number with the Peppol ID lookup.
Since 1 January 2026, VAT-registered businesses in Belgium exchange structured e-invoices with each other. If you have Belgian business customers, you see right away whether you can invoice them over Peppol.
Frequently asked questions
How do I check whether a VAT number is valid?
Enter the number with its country code in this tool or on the European Commission’s VIES website. VIES asks that country’s VAT register whether the number is valid and, if the country shares them, shows the matching name and address.
Can I look up a VAT number by company name?
Not in VIES, which only works with a number. For Belgian companies you can: their VAT number is BE followed by the enterprise number, which you find by name in this tool or in KBO Public Search. For Dutch businesses, ask your customer or look at their invoice or website.
Why doesn’t VIES show a name and address?
Not every EU country shares those details through VIES; Germany and Spain, for example, don’t. The number can still be valid. In that case compare the other details with what your customer gave you and keep the result of the check.
What is a consultation number?
A number VIES issues when you also enter your own VAT number during the check. It records that you checked that VAT number on that date. Keep it with your records.
Is the Dutch VAT ID the same as the VAT tax number?
No. The VAT ID (btw-id) goes on your invoices and website; the VAT tax number (omzetbelastingnummer) is only for dealing with the Belastingdienst. In VIES you check the VAT ID.
Invoice your customer with the right VAT number
In Factuur Simpel you save customers with their VAT number. Turn on the reverse charge and the wording and their VAT number appear on every invoice. With Complete you also send invoices over Peppol. The app is in English; invoice PDFs use Dutch labels.
Free trial. Choose a paid subscription afterward.