Why does your VAT number matter when buying a car through eCarsTrade?

When you buy a VAT-deductible car from a seller in another EU country, the seller may not need to charge VAT on the invoice. For this, your VAT number must be valid for intra-EU transactions in VIES.

You then declare and pay the VAT in your country. You can usually deduct this VAT according to the VAT rules that apply to your business.

For example, Belgian VAT on a €20,000 car would be €4,200. If the conditions for an intra-EU sale are met, the Belgian seller does not charge this VAT. You declare the VAT in the destination country instead.

At eCarsTrade, we check your VAT number in VIES when you register. Once we validate your documents, you get Silver or Gold status and can start bidding. If your VAT number is not valid in VIES, we cannot complete your registration as an EU VAT-registered dealer.

What if VIES says your number is invalid or not activated? First, check that you entered the VAT number correctly. If it still shows as invalid, it may not be activated for intra-EU transactions or the registration may not be complete yet. Contact your national tax authority for more information.

What is VIES?

VIES stands for VAT Information Exchange System. It is a free online tool from the European Commission that lets you check whether a VAT number is valid for intra-EU transactions.

For some countries, VIES also shows the company name and address linked to the VAT number. For others, it only confirms whether the VAT number is valid.

VIES does not confirm that the person or company you are dealing with is the actual owner of the VAT number. You should always check the company details separately.

What do you want to know?	What can you find out through VIES?
VAT number: valid or invalid	Shows whether the VAT number is registered for intra-EU transactions.
Company name and address	May be shown, depending on the country.
Company identity	VIES does not prove that the person you are dealing with represents that company. Check the company details separately.
UK VAT numbers	VAT numbers starting with GB are not covered by VIES. XI numbers can still be used for certain transactions involving goods in Northern Ireland.
Cost	VIES is free to use.

How to check a VAT number in VIES

Open the VIES website. Search for "VIES VAT number validation" and open the page on the ec.europa.eu domain.
Select the country and enter the VAT number. Do not include the country code, spaces or punctuation. For example, for a Belgian VAT number, enter the 10 digits after BE.
Enter your own VAT number in the 'Requester' field. This allows you to receive a consultation number for the check.
Check the result. VIES will show whether the VAT number is valid or invalid for intra-EU transactions.
Save the consultation number with the date. If you do not enter a requester VAT number, keep a screenshot of the result.

Important: Check the VAT number when you make the sale. A VAT number that was valid before may no longer be valid. Keep a record of the check with your invoice.

Why does VIES say "invalid" or "not activated"?

A VAT number can show as invalid in VIES for several reasons:

The VAT number is not activated for intra-EU transactions. A company can be registered for VAT in its own country without being registered for cross-border transactions within the EU.
The registration is not complete yet. New registrations or changes may take some time to appear in VIES.
The VAT number is incorrect. Check the number and country code and try again.
VIES is temporarily unavailable. If there is a technical problem, wait and try again later.

If the VAT number is correct but still shows as invalid, contact your national tax authority. The registration process is different in each EU country.

Country	What to do if your VAT number is not valid in VIES
Belgium	Contact FPS Finance to check whether your VAT number is activated for intra-EU transactions.
France	Contact your business tax office (Service des Impôts des Entreprises).
Netherlands	Contact the Belastingdienst to check your VAT registration for intra-EU transactions.
Germany	Make sure you have a VAT identification number (USt-IdNr.) for intra-EU transactions. You can request one from the Federal Central Tax Office (BZSt).
Spain	Check whether your company is registered for intra-EU transactions with the Spanish Tax Agency (AEAT).
Italy	Check your VIES registration with the Italian Revenue Agency (Agenzia delle Entrate).
Poland	Check that your company is registered as a VAT-EU taxpayer.
Portugal	Check that your company is registered for intra-EU transactions with the Portuguese Tax Authority.

How VAT works when you buy through eCarsTrade

Every car on eCarsTrade shows its VAT status: VAT-deductible or margin.

VIES is only relevant when you buy a VAT-deductible car as an EU company. For margin cars, VAT is already included in the price and cannot be deducted. Read more on margin vs VAT-deductible cars.

The VAT treatment for VAT-deductible cars depends on where your company is based and where the car is going.

Destination	VAT treatment	What do you need
EU country except Belgium	VAT is not charged on the invoice. You declare and pay the VAT in the destination country.	Valid VAT number for intra-EU transactions
Belgium	21% Belgian VAT is charged. You can deduct it according to the VAT rules that apply to your business.	Belgian VAT number
Outside the EU	A VAT deposit is charged and refunded after the required export documents are provided.	Proof that the car left the EU.

Your invoice is issued to the company registered with eCarsTrade. Your VAT number, payment details and collection documents must match your company details.

You can find your invoices and other documents in your Personal Page.

What should you check when you resell to a dealer in another EU country?

When you sell a VAT-deductible car to a dealer in another EU country without charging VAT, several conditions must be met:

Check the buyer's VAT number. The buyer must have a valid VAT number for intra-EU transactions. Check it in VIES and keep a record of the result.
Keep proof of transport. Keep documents that show the car was transported to another EU country, such as a signed CMR.
Report the sale. Include the sale in your intra-EU sales reporting.

We based this on the European Commission's own VIES pages and the EU VAT rules for VAT-free sales between businesses in different EU countries, together with our own experience checking VAT numbers for dealers who register at eCarsTrade.

VIES VAT Number Check: What Car Dealers Need for Intra-EU Trade

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