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If the number quoted by your customer, even after checking, continues to be ‘invalid’, you should ask that business to contact his/her tax administration to request that the data in the national VAT Information Exchange System (VIES) be updated (only national tax administrations can update VIES data).Should you find out that your business’ data are incorrect or not up to date, you should contact your own tax administration and ask for it to be corrected.For additional information, please see VAT on e-commerce (FAQ).
Attached you can find a list containing the web-links to the homepages of the national tax administrations that you can contact for correction It is necessary to ensure that the person you are supplying to in another Member State is a taxable person as this is one of the elements that define the correct VAT treatment.Q20 - What do I have to do if I cannot check the validity of the VAT number of my customer?Q21 - Austrian VAT numbers have an "ATU" prefix, but the Commission´s web site only provides an "AT" prefix for Austrian numbers.Q24 - Where can I obtain more information about the EU VAT fiscal administration? When you need to verify the VAT number of your customer in another Member State through VIES on-the-web, this request will be sent, through a secure connection, to the relevant national database to check if the given number is recorded there. Suppliers of electronic services, such as anti-virus updates are obliged to charge VAT on the service.
If the purchaser of these services is a taxable person, then in certain circumstances, it is the customer, rather than the supplier who must account for the VAT.Q16 - What do I have to do if I receive an error message?