A value added tax (VAT) identification number is an identifier used in many countries, including the countries of the European Union, for value added tax purposes. The VIES VAT API allows users to verify the validity of a VAT identification number issued by any Member State of the European Union.
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The VIES Validate VAT Number PHP SDK by PH7 validates EU VAT registration numbers against the central ec.europa.eu database using the official Europa API. It uses real-time data feeds that could be useful in online payment forms according to the author, avoiding fraud with expired or wrong VAT numbers.