Checking a VAT number protects your business in several ways:
As a result, it makes sense to check every new supplier who charges VAT, especially for large invoices.
If the details match, the business is VAT registered and you can rely on the invoice. However, if the service says the number is invalid, or the name is different, do not reclaim the VAT until you resolve it.
| Type | Format | Example |
| Standard UK VAT number | GB + 9 digits | GB123456789 |
| Branch trader | GB + 12 digits | GB123456789001 |
| Government department | GBGD + 3 digits | GBGD001 |
| Health authority | GBHA + 3 digits | GBHA599 |
| Northern Ireland (goods traded with the EU) | XI + 9 digits | XI123456789 |
A number that does not follow one of these formats is not a valid UK VAT number.
No. HMRC’s service only works with the VAT number itself. You cannot search by business name, and Companies House does not show VAT numbers either.
So if a supplier has not given you their VAT number, ask them for it. In fact, a VAT-registered business must show its number on every VAT invoice.
For businesses in the European Union, use the European Commission’s VIES checker instead. It works in the same way: you enter the country code and VAT number, and the service confirms whether it is valid.
You also use VIES for Northern Ireland “XI” numbers when you trade goods with the EU.
An invalid result does not always mean fraud. For example, the supplier may have made a typing error, recently registered, or deregistered. Follow these steps:
Also, remember that a business that has deregistered for VAT must stop charging VAT from its deregistration date.
Even with a valid VAT number, you can only reclaim VAT from a proper VAT invoice. A full VAT invoice must show:
For purchases of £250 or less, including VAT, a simplified invoice with fewer details is enough. Our guide to VAT on staff meals and subsistence explains how this works for everyday business costs.
If you need your own VAT number, you can find it:
Yes. HMRC’s “Check a UK VAT number” service is free, and you do not need to sign in to use it.
No. HMRC’s checker only works with the VAT number. If a supplier charges VAT, they must give you their VAT number on the invoice.
Do not reclaim the VAT. Instead, ask the supplier for a valid VAT number. If they cannot provide one, ask for a corrected invoice without VAT, and report the business to HMRC if you suspect fraud.
A newly registered business may take a short time to appear in HMRC’s system. If a number fails, ask the supplier for their VAT registration certificate as proof.
It is good practice to check every new supplier who charges VAT, and to repeat the check for regular suppliers from time to time. This protects your VAT claims if HMRC reviews them.
VAT mistakes are costly, and HMRC can reject your claims if a supplier’s invoice is not valid. Our ACCA-regulated team checks supplier invoices, prepares accurate VAT returns and keeps your records ready for any HMRC review.
Find out more about our VAT services in Slough, read our guide to VAT on food, or call 020 3633 2018 to speak to our accountants in Slough.
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