Prices, VAT and company validation

Displayed prices

Catalogue and search prices are currently shown in EUR excluding VAT. The final VAT-inclusive amount, or the lawful basis for not charging VAT, must be confirmed before payment. Registration, renewal and transfer are separate operations.

EU businesses and VIES

VIES checks whether an EU VAT number is valid for intra-Community transactions at the time of the query. A positive result is evidence of the VAT registration; it is not a general exemption certificate.

For an eligible cross-border B2B service, reverse charge may apply after confirming the customer business status, establishment, number and nature of the transaction. A Portuguese business does not become exempt from Portuguese VAT merely because its number is valid in VIES. Other exemptions require their own legal basis and supporting evidence.

Evidence and service interruptions

We retain the country and number checked, query time, result, response date and consultation identifier where available, together with the fiscal decision for the relevant invoice. Validation must be repeated before invoicing or a later renewal; an old successful check is not a permanent exemption.

An unavailable or inconclusive VIES result is kept distinct from an invalid number. It does not automatically grant an exemption. Tax treatment remains pending until the appropriate checks can be completed.

Consumers and other territories

Consumer sales, customers outside the EU and special territorial rules need their own assessment. VIES is not a substitute for country or place-of-supply rules, including rules for electronically supplied services. Assist must apply the confirmed treatment to the invoice and the final amount.