How to confirm the VAT registration of a supplier

It is good practise to confirm that your supplier has a valid VAT registration before paying VAT on your purchase invoices. Before your company can recover the VAT on a purchase invoice, you must confirm that the supplier has provided a valid VAT invoice. A valid VAT invoice must include certain criteria, including the suppliers name and address, tax date, VAT registration number and the VAT rate and amount charged on the invoice.

There are two ways to confirm a valid VAT registration:

• Contact HMRC VAT office to verify the suppliers VAT registration number.
• Use the online VAT Information Exchange System (VIES)

The online VAT Information Exchange System has been set up to enable users to confirm the validity of a VAT registration number for any business registered in the EU. The VIES website is easy to use and provides a rapid confirmation of a suppliers VAT registration. You can access the VIES website using the link below:

https://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN

Belsize Accountancy specialise in providing accountancy services to Limited Company Contractors in the UK. For enquiries, please contact us on 0207 043 0052 or email info@belsizeaccountancy.co.uk.