VAT number = Value added tax number
VAT numbers in EU member states
Controlling the validity of VAT numbers
You should ask
your business partner/customer to give you their VAT-number used in
Intra-Community business -- and then check whether the number you
received is valid.
Usually, you do need the VAT-number when checking the validity, it is
not enough to just know the name: the control cannot be carried
out with just the name of your business partner.
The validity of
customer’s VAT number can now be checked up on the Web. The service is
available on the EU Comission Website at:
http://ec.europa.eu/taxation
First go to the drop-down list to choose language. Then
submit your request to check the VAT number. The
answer will be either yes or no:
- Yes = the number is valid at the moment
- No = the number is not valid or it is incorrect.
If the answer is “No” you should contact your business partner and ask for
another VAT-number.
For some countries, including Finland, Sweden, Belgium, Ireland, Estonia,
Latvia, Lithuania, Slovenia, Slovakia, Hungary, Romania, Bulgaria, Czech
Republic, Cyprus, Austria, Denmark, Great Britain, Malta, Poland and Portugal,
the business names of the companies can also be controlled. But, in some Member
States the national legislation prevents the display of business names. If your
business partner is from such a country, you can always contact the service
number, especially if you are checking up your business partner’s facts for the
first time. But even in this case, you need to know the VAT number first.
You can request for checkup for only one number at a time. To check up
several numbers at the same time, send an Excel file by e-mail: eu.vies@vero.fi.
The EU Commission is responsible for all technical matters related to the
Website.
Finnish VAT number
(arvonlisäverotunniste; momsnummer)
The VAT number that
indicates that a business is VAT liable is essential for the functioning and
controlling of the intra-Community trade. VAT liable businesses that are engaged
in intra-Community trade form their VAT number themselves.
The VAT number consists of the country code FI and a set of numbers that
is the Business ID (Business Identification Number, Y-tunnus) without the
dash. E.g. if the
Business ID is 0765432-1, the VAT number is
FI07654321.
The VAT number is only included in the invoices and other documents
between the buyer and seller when the transactions constitute
intra-Community trade. You need the VAT number when you are engaged in
intra-Community supplies and acquisitions and also when you provide and
acquire particular services.
For more information on Finnish VAT numbers, see Publication
175, Arvonlisäverotus EU-tavarakaupassa (available only in
Finnish and Swedish), and for more information on the requirements to show
your own VAT number on sales invoices, see document “VAT details to set
out on sales invoices”.
You can check up the validity of VAT number:
Other questions? Please use the feedback form for any other questions than to verify validity
of an EU VAT number.
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