HMRC have issued a revised Notice 725, The Single Market, which includes a useful checklist (see section 16.19) to enable businesses to help spot incorrect VAT registration numbers at a glance.
Customer’s VAT registration numbers can be verified using the Europa website VIES:
or by contacting the VAT Helpline on 0845 010 9000.
Internet link: VAT Notice 725
Posted – 31/10/2012