Germany – changes to the intra-EU VAT validation framework

From November 30, 2025, Germany will update its technical interface for verifying foreign VAT numbers by introducing a new REST API-based system. This change, announced by the Federal Central Tax Office (BZSt), aligns with broader EU digitalization efforts, such as e-invoicing obligations. It aims to modernize and automate tax authority processes to more efficiently verify the VAT identification numbers of trading partners. Businesses using in-house software will need to update their systems to connect with the new interface.

Key changes to the intra-EU VAT validation framework:

– New API interface: The current technical interface for VAT number verification will be replaced by a new REST API.

– Modernization and efficiency: The new system will help automate processes and facilitate faster, more efficient checks of VAT numbers for both German and foreign businesses engaged in intra-EU trade.

How businesses can prepare for the new framework:

– Businesses should coordinate with their IT teams or software providers to prepare for the transition to the new REST API.

– Beyond technical updates, businesses are still advised to perform regular VAT validations, ideally monthly or quarterly, to ensure accurate financial statements and avoid errors.

– Cross-reference with VIES: While VIES (VAT Information Exchange System) remains the official EU tool for cross-border VAT number checks, Germany’s updated system will provide a more modern interface for businesses with direct software integrations.