Andrew Needham looks at how to check if a VAT number for a supplier or customer is valid.
When a business sets up a new client or supplier, it is good practice to check the supplier’s VAT number because, if it is invalid, so is the tax invoice they issue, and HMRC may disallow the input tax claim. It is equally important in Northern Ireland when dealing with sales to businesses in other EU Member States, because if a business gets the VAT number wrong it should not zero-rate the sale and HMRC will assess the business if it has.
No doubt the majority of such cases are innocent errors, such as printing mistakes. However, the fraudulent
