Monday, 10 December 2018 - About DavidElliott | Rss

Checking an EU VAT number

Should you be charging VAT on supplies to overseas customers?

Broadly speaking, if you’re supplying a business in another part of the EU then you don’t need to charge VAT. You must make sure that you can prove that the customer is a business. This can be done by getting details of their VAT number or, if they’re not VAT registered, a letter from their local tax authority or other government department should suffice. You can check the validity of a European business’s VAT number using this link (although the website was ‘down’ when I tried). You certainly don’t charge VAT if you’re supplying a business outside the EU. If your customer isn’t a business (e.g. a private individual) then there will be no VAT if they are outside the EU but if they are located within EU, you must charge VAT. 

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