EU VAT guide

UK VAT number check

A GB VAT number cannot be checked in VIES. Since Brexit, VIES covers the 27 EU member states plus XI, and Great Britain registrations are held by HMRC instead.

A GB VAT number cannot be checked in VIES. Since Brexit, VIES covers the 27 EU member states plus XI, and Great Britain registrations are held by HMRC instead.

GB is not an invalid VAT number

A checker that answers only from VIES has nothing to say about a GB number. That is a gap in coverage, not a verdict on the registration.

Recording a GB customer as invalid because an EU tool returned nothing is the expensive version of this mistake: the registration may be perfectly live at HMRC.

GB and XI are two different registers

XI numbers relate to Northern Ireland and remain answerable through VIES, which is why this checker accepts XI and not GB.

If a customer gives a number beginning with XI, select XI here. If it begins with GB, the answer lives with HMRC.

Both may appear on paperwork from the same company, so read the prefix rather than assuming from the address.

Where a GB number is checked

HMRC runs the official Check a UK VAT number service, which confirms whether a UK VAT number is registered and shows the registered name and address.

HMRC also issues a reference number for a check made against your own VAT number, which is the evidence equivalent of a VIES consultation number.

What to do with a mixed customer list

Split the list by prefix before validating: GB to HMRC, XI and the 27 member states to VIES.

Keep the two sources labelled in your records. A single column that says only valid or invalid loses which register answered, and that is the detail an audit asks about.

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Related VIES guides

Check a VAT number

You can paste the full VAT ID with country prefix, or choose the country and enter the local number.