The VAT Information Exchange System ( VIES ) is an electronic means of transmitting information relating to VAT registration of companies registered in the European Union . Where the purchaser resides in the territory of the other Contracting State, For this reason, suppliers need an easy way to validate the VAT numbers presented by purchasers. This validation is performed through VIES.
VIES does not maintain a VAT number database. Instead, it forwards the VAT number validation query to the database of the member state concerned and, upon reply, it transmits back to the inquirer the information provided by the member state. This information includes at least a “YES / NO” answer on the existence and validity of the supplied number. It may also include additional information, such as the holder’s name and address, if provided by the member state.
VIES. (1). (1).
Germany , Italy and Spain provide similar services at national level. 
- VIES website
- VIES details
- Background information
- VIES VAT number Validation
- Bulk \ Batch VIES VAT number validation service
- Jump up^ “VIES (VAT Information Exchange System) inquiries” .