What can you use VIES for and when do you need it?

VIES stands for VAT information exchange system. It is a tool from the European Commission that allows you to look up a VAT number of another company within the EU and check if it is valid.

When you invoice to a VAT liable company in another EU member state, you must have its VAT number. In other words, your customer must provide his VAT number. Indeed, there can only be an intra-community supply of goods or services (exempt from Belgian VAT) if there is a valid VAT number.

No intra-community supplies of goods or services are possible without a valid VAT number.

You can check the validity at this link: https://ec.europa.eu/taxation_customs/vies/#/vat-validation