EU VAT guide

VAT VIES UK: which checker for GB or XI?

For a VAT VIES UK check, use HMRC for a GB VAT number and VIES for an XI Northern Ireland VAT number. Choose the checker by prefix, before entering the number.

Start with the prefix on the VAT document

GB: open the official HMRC checker. Have the VAT number ready; a business name alone is not enough. HMRC reports whether the registration is valid and the registered name and address.

XI: use the XI option in the linked VIES checker. HMRC explains that XI is used for qualifying Northern Ireland trade in goods with the EU; a UK address alone does not tell you which prefix to check.

Use the number supplied on the VAT document. Do not replace GB with XI just to make a VIES request: HMRC confirms when a business should start using XI.

Outside VIES does not mean invalid at HMRC

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.

How to check a UK VAT number

Use the official HMRC Check a UK VAT number service for a GB registration. It confirms whether the number is valid and shows the registered business name and address.

Have the VAT number before you start: HMRC cannot search by business name. A UK VAT-registered business can also use its own VAT number to prove when it checked another number.

For an XI registration, use the XI option in the VAT checker on this page so the request goes to VIES instead of HMRC.

Can VIES check a UK VAT number?

It can check an XI VAT number for Northern Ireland. A GB VAT number is outside VIES, so use the official HMRC service instead.

Can I search a UK VAT number by company name? No. HMRC requires the VAT number itself; find it on the business invoice, receipt or website before starting the check.

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. A leading VAT label is accepted.