# VAT number

*Last updated: 2026-06-22*

> Freight forwarders, customs brokers, and trading companies use a VAT number to identify themselves and their counterparties in cross-border EU transactions.

Freight forwarders, customs brokers, and trading companies use a VAT number to identify themselves and their counterparties in cross-border EU transactions. It is a mandatory element on invoices for intra-Community supplies and the key condition for zero-rating a delivery or applying the reverse-charge mechanism. Before shipment or invoicing, the partner's number should be verified through the EU Commission's VIES database—an invalid number can disrupt tax treatment and expose the issuing party to liability. Outside the EU, comparable tax identification systems exist under different names and do not carry the same legal effect as the EU VAT number.

**Source:** [https://ec.europa.eu/taxation_customs/vies/](https://ec.europa.eu/taxation_customs/vies/)

## Quick Facts

| Property | Value |
|---|---|
| Term | VAT number |
| Language | EN |
| Word count | 97 |
| Last updated | 2026-06-22 |
| Source | https://ec.europa.eu/taxation_customs/vies/ |

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