Getting a qualified confirmation of a VAT ID
If you make VAT exempt deliveries to other EU countries, you need to be able to rely on your customer's USt-IdNr. (VAT ID). The qualified confirmation is the usual way to do so.
In short
- A simple query only tells you whether a number is valid.
- A qualified query also checks name and address.
- Check before the first delivery and regularly afterwards, and keep the result on file.
What the VAT ID is for
The VAT identification number identifies businesses trading within the EU. Since 2020, German law expressly requires that the customer uses a valid VAT ID issued by another member state for an intra-Community supply to be exempt (§ 6a (1) UStG, German VAT Act). If the number is wrong or belongs to another business, the exemption may be lost and you owe the VAT yourself.
Simple and qualified confirmation
On request, the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) confirms the validity of a VAT ID issued by another EU member state, as well as the name and address of its holder (§ 18e UStG).
- Simple confirmation: you only learn whether the number is valid at the time of the query.
- Qualified confirmation: in addition, company name, town, postcode and street are compared with the data of the other member state. You receive a result for each item: A matches, B does not match, C not requested, D not provided by the member state.
Only the qualified confirmation shows whether the number really belongs to the business you are dealing with. That makes it the stronger evidence.
VIES: the EU system
Behind the query is the VAT Information Exchange System (VIES) of the European Commission. It queries the databases of the member states. Not every member state provides name and address. If these details are missing, you receive result D. This is not your customer's fault, but you should make a note of it.
Protection of good faith
If a customer gave false details and you could not detect this despite the care of a prudent business person, the delivery can still be treated as exempt (§ 6a (4) UStG). Whether this protection applies depends on the individual case. A documented qualified query at the time of delivery is an important part of it.
Good practice
- Check new customers from other EU countries with a qualified query before the first delivery.
- Check existing customers again regularly, for example monthly or before larger orders.
- Keep the result with date and time, ideally together with the invoice.
- If you get result B, contact the customer and clear up the difference before making an exempt delivery.
Check with Valifex
Valifex brings many of these checks together in one step and documents the result with a check number. In the “VAT ID only” check mode you check just the number, and the report shows “valid” with the company name from VIES. If a source is temporarily unavailable, Valifex shows a notice. You can start a new check with one click. Start a free trial with 20 checks in 14 days, or read the FAQ.
This article gives a general overview, as of November 2026. It is not legal or tax advice and does not replace an assessment of the individual case by your tax adviser or lawyer.