VIES EU VAT Batch Validator + Audit Evidence

Batch-validate EU VAT numbers against the official European Commission VIES (VAT Information Exchange System) REST API, and export due-diligence evidence for intra-EU B2B: the VIES consultation number plus a snapshot date ("valid on date X"). Built for accounting, compliance, ERP/e-commerce integrators and exporters who want to document that a counterparty's VAT number was checked before applying 0% intra-community supply (WDT) or reverse charge.

This is an independent tool, not affiliated with or endorsed by the European Commission.

Ręczne sprawdzanie na stronie VIES robi się jeden numer na raz i bez trwałego dowodu. Ten Actor robi to wsadowo i zwraca trwały materiał dowodowy.

Two modes

• validate - one-off batch check of a supplier / customer list.
• monitor - scheduled re-validation of a saved contractor list (run it on an Apify Schedule); a status flip to INVALID means a partner is no longer an active EU VAT payer - a direct risk signal for purchasing / accounting.

Input

{
  "verificationDate": "2026-07-03",
  "mode": "validate",
  "requesterVatNumber": "PL5260001246",
  "maxChecks": 200,
  "requestDelayMs": 400,
  "records": [
    { "reference": "invoice-001", "vatNumber": "PL5260001246" },
    { "reference": "invoice-002", "countryCode": "DE", "number": "811569869" }
  ]
}

• Each record takes either a full vatNumber (with country prefix) or a countryCode + number pair. rowId / reference are optional and echoed back.
• requesterVatNumber (optional): your own valid EU VAT number. When present, VIES returns a consultation number (requestIdentifier) as proof you checked the counterparty. Without it, you still get VALID/INVALID but no consultation number.
• useTestService: true routes to the VIES test endpoint (demo numbers, safe for smoke tests). sourceMode: "offline" uses local fixtures (no network).

Output

One dataset item per VAT number:

• status - VALID / INVALID / UNAVAILABLE_RETRY
• countryCode, vatNumber
• name, address - when the member state exposes them (else null)
• requestIdentifier - VIES consultation number, or null
• checkedOn - your snapshot date (audit evidence)
• requestDate - timestamp returned by VIES
• valid, mode, source, sourceMethod, viesUserError, error

Only resolved records (VALID / INVALID) are written to the default dataset. Records VIES could not resolve go to a separate unresolved dataset:

• UNAVAILABLE_RETRY - member-state database down, timeout, or rate limit. Retried with exponential backoff; if still unresolved, re-run just those rows.
• INVALID_INPUT - VIES rejected the request format (e.g. malformed number).

This split means pay-per-event billing only ever covers resolved checks - you are never charged for a VIES outage or a malformed input.

Source, limits and throttling

Official source: https://ec.europa.eu/taxation_customs/vies/. VIES rate limits are undisclosed and enforced by blocking floods, so this Actor sends requests sequentially with a configurable delay and backoff. See docs/source_and_limits.md.

Related Actor

Complementary to Polish VAT Whitelist & Bank Account Validator (checks the Polish domestic bank account / Biała Lista): that one validates the domestic PL bank account, this one validates cross-border EU VAT status.

Disclaimer

This Actor is not an official service of the European Commission and does not provide tax or legal advice. It calls the public VIES REST API and returns its response for automation convenience.

The consultation number and snapshot are due-diligence documentation - they do NOT constitute a guarantee of acceptance by any tax authority or a defence in a tax audit. Treatment of VIES evidence is decided by the competent authority under applicable national law. Always keep the returned consultation number and snapshot for your own records and consult a tax advisor for your specific case.