UK legislation: Replacement of the existing VIES service to enable a UK business to verify a VAT number

HMRC is empowered to, in response to an enquiry about a VAT registration number, to inform the enquirer the validity of a VAT registration number allocated to a person VAT registered in the United Kingdom and the name and address.

Source

• gov.uk
• Regulations 2020, SI 2020/1333
• Regulations 2018, SI 2018/1228