Last updated: 14 October 2026
How do you check that a supplier’s VAT number is genuine?
Use HMRC’s free “Check a UK VAT number” service on gov.uk. Enter the 9-digit number, without the GB prefix, and it shows whether the number is valid and the name and address it is registered to. Check that the details match the supplier on your invoice. For EU numbers, use the European Commission’s VIES service. If the number isn’t valid, you can’t reclaim the VAT on that invoice.
Why it matters
If you reclaim VAT on an invoice with a false or cancelled VAT number, HMRC can refuse your claim and charge penalties. In serious cases, such as missing trader fraud, HMRC can deny your VAT recovery if you “knew or should have known” the supply was connected with fraud.
What a UK VAT number looks like
- 9 digits, usually shown as GB123 4567 89
- 12 digits for some branch or group registrations
- Northern Ireland businesses trading goods with the EU use the XI prefix
Step-by-step check
- Find the VAT number on the invoice
2. Go to “Check a UK VAT number” on gov.uk
3. Enter the number, and optionally your own VAT number to get a reference
4. Confirm that the business name and address match
5. Save the confirmation reference with the invoice
Warning signs on an invoice
- A VAT number with the wrong number of digits
- The registered name doesn’t match the supplier’s name
- The supplier has only been trading for a few weeks but issues large VAT invoices
- Prices well below market rates
- Payment requested to a third party or an overseas bank account
- The supplier refuses to give a landline or a trading address
What to do if a number is invalid
- Ask the supplier to explain, because they may have given a new or group number
- Don’t reclaim the VAT until it is resolved
- If you have already reclaimed it, correct it on your next return, or with form VAT652 if the error is over the limits
- Tell HMRC if you suspect fraud
Checking regularly
Check new suppliers before their first invoice, and recheck regular suppliers at least once a year. Many accounting packages can validate VAT numbers automatically.
Checks before reclaiming VAT
Check each new supplier’s VAT number using HMRC’s online VAT number check service and keep a screenshot of the result. Invoices from businesses that aren’t VAT-registered don’t carry reclaimable VAT, even if VAT is shown. If HMRC finds that a supplier’s number is invalid, it can refuse your claim. Pay large invoices to the business’s own bank account, not a personal account. Check new suppliers again every year. If a supplier’s VAT number fails the check, ask them for a corrected invoice before you pay.
Frequently asked questions
Is the check service free?
Yes, and it doesn’t need a login.
Can I reclaim VAT from a supplier that has just registered?
Yes, from their effective date of registration, if the invoice is valid.
Does the check tell me if they pay their VAT?
No. It only confirms the registration.
What about invoices without a VAT number?
You can’t reclaim VAT. See invoices before a VAT number arrives.
Related: recording VAT on expenses.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with checking suppliers and VAT claims. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
