The ability to check a UK VAT number is available at: www.gov.uk/check-uk-vat-number.
This service allows users to check:
- if a UK VAT registration number is valid; and
- the name and address of the business the number is registered to.
The service also allows UK taxpayers to obtain a certificate to prove that they checked that a VAT registration number was valid at a given time and date. The certificate will provide valuable evidence for a taxpayer to prove that they acted in good faith should HMRC challenge input tax recovery or seek payment of lost VAT.
The European Commission website also includes an on-line service which allows taxpayers to check if a quoted VAT number from anywhere in the EU is valid. The on-line service is available at: https://taxation-customs.ec.europa.eu/
Source:HM Revenue & Customs| 07-11-2022