Mandatory Online Validation of Foreign VAT Identification Numbers from July 2025
In a letter dated 6 June 2025, the German Federal Ministry of Finance (BMF) clarified that, starting in July 2025, requests to verify foreign VAT identification numbers (VAT IDs) must be submitted exclusively via the digital verification system of the Federal Central Tax Office (BZSt). Written or telephone inquiries will no longer be processed.
Background
Businesses engaged in intra-Community supplies within the European Union are legally required to validate the VAT ID of their customers. Failure to do so may result in retroactive VAT assessments.
The BZSt online verification system—accessible via the BZSt portal or XML-RPC interface—is free of charge and available 24/7 (subject to possible maintenance windows).
Types of Requests
- Simple request: Verifies only the validity of the VAT ID.
- Qualified request: Also confirms the business name and address associated with the VAT ID.
Both types of requests must be submitted digitally via portal or interface as of 20 July 2025.
Amendments to the VAT Application Decree
The BMF letter of 6 June 2025 (Ref. GZ III C 5S 7427d/00014/001/002) revises Section 18e.1 of the VAT Application Decree. Key changes include:
- As of 20 July 2025, only digital requests are permitted.
- Name and address verification remains possible as part of a qualified request.
- The rules apply to both single and bulk inquiries via the interface.
Implementation and Transition
The new regulation takes effect on 20 July 2025. From this date onward, written, telephone, or fax inquiries will no longer be valid.
Companies should ensure their software and workflows are adapted to use the BZSt portal or XML-RPC interface for processing both qualified and simple requests in a structured manner.
Relevance for Franco-German Business Relations
For Franco-German enterprises and cross-border supply chains, compliant verification of VAT IDs is essential. The new system offers:
- Legal certainty: A single, standardized digital process – no hybrid approaches.
- Traceability: Qualified confirmations are stored electronically – no paper required.
- Digital efficiency: Streamlined processing for both individual and bulk checks – greater compliance efficiency.
If you have further questions, our accountants will be happy to provide you with personal advisory. Additionally, we are available to advise you throughout France and Germany by phone and video conference. Your Franco-German tax consultancy FRADECO.
Disclaimer
Although the greatest possible care has been taken in the preparation of this newsletter, we reserve the right to make changes, errors, and omissions. The abstract legal presentation in this newsletter is no substitute for individual civil and tax law advice on a case-by-case basis. Subsequent changes to the legal framework, the views of the German or French tax authorities or case law, including with retrospective effect, are possible.
