The VAT number of a partner from another EU country is checked in VIES, through Opensolr when an Opensolr account is at hand (the company’s or the installation’s), otherwise directly at the EU’s VIES service. Each answer is kept with its date. A number found invalid is said, never refused: the accountant decides.
01 · When it is checked
- When a new EU partner is added with an invoice: an invalid number, or one VIES could not check now, is said on the spot.
- On the partner’s page, Verifică din nou în VIES (Check again in VIES) asks again now.
02 · On the partner’s page
- Cod de TVA (VAT number) with valid (valid), invalid (invalid) or nu a putut fi verificat (could not be checked).
- Denumirea înregistrată (Registered name) and Adresa înregistrată (Registered address), when VIES gives them.
- Verificat (Checked): when, and through which service.
- When VIES does not answer, the last real answer stays; the outage is only noted next to it.
03 · Reverse charge
- A reverse-charge invoice whose partner VIES gives as invalid shows a warning at the top of its page, with the date of the check: reverse charge may not apply.
- The same shows in Reconciliere (Reconciliation), section Parteneri față de ANAF și VIES (Partners against ANAF and VIES), for the invoices of the period. See Reconciliation.
The Romanian partners are checked at ANAF instead. See ANAF re-check of Romanian partners.